Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1889-01-03
AN IMPORTANT CASE.
Testimony Taken IN the LaMoure
County Wheat Assessment
Case.
A Number of Other Court Matters
Disposed Of Carols at
Cor1nne.

List of Ladies Who Will Keep Open
House Tuesday-Min Lo-
cal Mention.
The Wheat Assessment Case.
The taking of testimony in the La
Moure county wheat assessment case was
concluded before Judge Rose this morn
ing at two o'clock. The argument Will
be heard at some future time. This case
is Of great Importance to every county in
the territory. The question at issue is in
relation to the time at which wheat in
! elevators is assessable l. 9. whether on
April 1st., or May 1st. The statutes pro-
vide that merchants stocks and merchan-
disc are assessable May 1st., all other
property April 1st. The elevator COM
panies claim to bemerchants under the
definition of the word, although the ter
| ritorial officials construe 1t otherwise.
Anyhow, companies take advantage of
the opportunity and run their stock in
store down to the minimum on that date.
LaMoure county officials refused to ac-
cept the Northern Pacific elevator com
panies returns for May LIST, and made
their assessment upon the basis OF wheat
in store on April LIST. The elevator COM
pany fled a protest before the county
board of equalization, which board refused
to cut down the assessment and the case
comes before Judge Rose on an appeal
from that board.
| The elevator company claims that
wheat is merchandise and that they are
merchants buying and selling for profit
and that their wheat assessment should
be made on May LIST, at the same time as
the stocks of other merchants are assessed
and not on April first as the LaMoure
county officials maintain.
The amount of wheat which the North
ern Pacific elevator at LaMoure had in
stock April lst, was about 100000 bush
els and on May LIST this amount had been
diminished to about 5000 bushels. Ii
I thsg gassess;ncng were nude clf Lie tat.t,s
date the tax received by tbaieounty
would amount to less than 800 while
if the assessment were upon the amount
of wheat in store April lst, the tax would
amount to over Sl,OOO.
Thomas & Davis of Fargo are attorneys
for the elevator company and j. NJ. Bar
tholomew for LaMoure county.
| Judge Rose has a number of other
similar cases from the south part OF his
district which will soon be argued.
This question has proved a troublesome
one for q number of years past and it is
probable that the coming legislature will
be asked to make the law governing such
assessments more definite. It is sugges.
ted that elevators be required to make a
yearly return OF the amount Of wheat in
store at the end of each month and that
this total be divided by twelve and that
the dividend thus secured be made the
basis OF the assessment.
It was evidently intended by the stat
ute that the wheat in elevators should be
assessed on April LIST, but the meaning
of the word "merchaHt" as it occurs in the
law is very broad and the elevators may
be able to take advantage of that and es.
cape the April assessment and the pay
ment of the larger tax.
| @ COURT NOTES.
The Ward county election contest case
was argued before Judge Rose yesterday.
On the face OF the returns, Coleman was
elected sheriff by seven votes. The de
ing irregularities and illegal voting
/ G1ol az H011a,,, foah Nf
Bismarck, appeared for Tracy, and S. L.
Glaspeu for Coleman. The case was re.
ferred to E. w. Camp, referee, to take
testimony.
Mrs Rebecca Belgard Of this county
is protesting against the allowance of a
final proof, which Gustav Gunther of
Pingree, is attempting TO make on a 4C
acre tract near that place. A large mass
of testimony was taken Yesterday be.
fore e. w. Camp as commissioner. There
is probability of an amicable settle
ment between the clients. Nickeus &
Baldwin for plaintiff and John S.Watsor
for defendant.
Judge Rose Will be at home unit
Tuesday night when he leaves for Dick
inson to hold short term of court.
The case of the Northern Pacific Ele
vator company against the assignees O.
Button & Moer, bankers at LaMoure,wa
heard at late hour Friday night. The
elevator company claim that 500 which
was on deposit in the bank at the time O
its closing the doors, was a special de
posit and should be paid in full. The as
signees claim it should go into the gen
eral fund and be paid in proportion.
E. ". Camp. in the absence OF Cour
/ Stenographer La Wall. acted for the lat
ter gentleman last night. and took ;
great deal of testimony in short hand.
i An elegantly mounted mountain sheer
helonging TO frank Beals. is new occu