Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1889-05-02
The Gross Earnings Tax.

A coed deal of interest is felt in many
counties in the manner in which the
money which has been paid into the
treasury this spring will be distributed
to the various counties, and whether this
distribution should be made under the
act of 1883, or that past at the recent
session in 1889. Attorny General Nick
Gus has been consulted as to these ques-
tions, and has recently sent an opinion to
Territorial Treasurer Bailey covering
these points.
It will be remembered that under the
gross-earnings law passed this spring va
rious railroad companies, and notably the
Northern Pacific, have paid large amounts
of taxes on interstate business, over and
above the taxes levied upon business
originating and terminating within this
territory. The attorney general is of
opinion that this money must be distrib-
uted under the act of 1889, under which
it is levied. In fact all money paid into
the treasury since March 7, 1889, must be
distributed under that act, because while
that act provides that certain moneys
shall be paid in under the act of 1888, it
nowhere provides that any money shall
be paid ''out" under that act.
A further reason is that the supreme
court in the case of Raymond VS.. the
Northern Pacific Railroad company has
decided that the company has fully paid
up it's taxes under the law of 1883, and
that nothing more was due the territory.
Tie only case in which the moneys
would be distributed under the act of
1883, would be where any taxes are due
under the construction of the supreme
court in the Raymond case, and which
have not been paid in prior to the act OF
1885, es..s...,.. -..-s
The attorney general also renders an
opinion on the manner in which these
taxes will be apportioned among the diff
ferent counties. He states that there are
four classes of counties.
First, counties through which a rail
way having 10 land grant passes.
Second. counties through which rail
way passes, and in which no unsold lands
are situated.
Third, counties through which rail
way having land grant passes, in which
unsold lands of the railway are situated.
| Fourth, counties through which NJ
railway passes, but in which unsold land
are situated.
The counties of the first class shoult
receive 6625 per cent of such gross earn
ings, according to the number of mile
of main track situated in such counties
The second class should receive 40 pc
cent of such gross earnings according t.
the number of miles of main track stu
ated in the county.
The third class should receive 4Oper cen
of such gross earnings, and in addition
such proportion of 80 per cent of tn
gross earnings of such railway, as tn
number of acres of unsold lands in suc]
county bears to the number Of acres Q
surveyed and unsold land in the severa
counties in which such land grant i
situated.
The fourth class should receive sue
proportion of the 80 per cent of sue
gross earnings as the number Of acres Q
unsold lands in such county bears to tn
number of acres Of surveyed and unsol
; lands in the several counties in whic
such land grant is situated.
As an instance of the different classe
of counties, Benson county is in the frs
class, Cass county in the second, Stutt
man in the third, and LaMoure or Edd
in the fourth.