The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1890-09-26
THE TAX BUSINESS.
of the Action OF the
State Board of Equalization.


oard raised this trifle over twenty
I've per cent. 10 haye raised this
pough to meet the necessary expend-
lures Gas the law contemplates) would
ave made it necessary to have raised
he total valuation 100 per cent. The
legislature is responsible for the ex-
enditures and for the law. No money
in be paid out except on an approp-
ation made by the legislature. What
Yer sums are appropriated or what
Yer laws are mace, are not the fault
the state board of equalization. It
in its official capacity, but the in
Eument of the legislature for the en-
rcement of the law. If the )egisla-
lie, when it empowered and author
ed the board to raise the assessment,
ede mistake let the blame rest
here it belongs. No fair or honest
In will attempt to lay the fault on
einstrument.
Binder the territorial form of gov
|nment the part of the territory
Mich now constitutes the state of
1pth Dakota was annually assessed
IGna paid over $550,0O0 to support the
SIitorial institutions and govern
Jat. The United States government
sad the legislature and some of the
ritorial officers on top of this
IN.
This will have been state fourteen
Dnths January 1. 1891. The total ex-
nses of the state government, in
ndlng in round numbers 100000
I'd for the legislature, will be under
10000. This includes considerable
10 paid for permanent necessities.
will be seen at glance thatlt costs
nsid derable less to run the state than
did for South Dakota to pay her
(are of the territorial expenses.
The constitution limits the levy to
70 mills. This levy on the assessment
returned would give the state $780,
pa year, less than half of what is
cessary. The legislature understood
Is and sought to obYiate the difficult
#by authorizing and requiring the
lite board to raise the assessment to
BET the expenses. 1t was freely talk
I'm the legislature that property,
81 and personal, was not assessed at
e third its actual value. The board
4 not believe this action would be
st and only raised the valuation
enty-f1ve per cent. The total assess
valuation, including railroads and
egraph lines, is in round numbers
b hundred and thirty-seyen milli on
l. liars. A two mill levy will raise
the ensuing year $274, 600, for two
ers $4,000. The expenditure
4 The two years Gf this legislature
propriates as did the lasD will be
p0, 900, leaving deficiency of $780,
0. Had we remained a territory this
Brtion of the state would have been
llled on to pay, Gnstead of $S0oooo
er two years,) 81, 100000, a difference
favor of state government of $780,
DO.
These figures show whether the last
legislature made extravagant expend-
lures. The legislature was in favor of
Economy and the record shows it, but
h was hampered by the legacy of ten
knblic institutions and many orna-
mental officials left to us as heritage
~ the territorial government.
The reason the result of the boar DIS
ebor was not sent to the counties
erlier: Many county clerks and aud
Tors did not return their abstracts
y the time the board was to meet,
Ehe first Monday in August) and some
Y them did not make complete returns
I4til two weeks thereafter. There
gas no law to compel these gentle
ben to send in their abstracts and
hey failed to do 80. Some democrat
papers are trying to raise a howl
bout the raise, and, in their wisdom
pd without knowing or seeking to
nov the law or the facts, are claim
hg that the board are ;iconsplrators
md ringsters" and that the raise will
Ie made test and carried to the
npreme court. This is only done for
effect, as an intelligent man, who ex-
lmines the law and the constitution
ban readily see. No honest Journalist
you'd be guilty of such an attempt to
6alsity and mislead. When the levies
ire not made until after the state
board completes its work it makes NO
difference IN the amount of taxes per-
sns pay. Take any county for ms
lance. There is necessary for ita
maintenance, say $4,000; its assessed
Valuation is s5000OO. This would re-
lulre an eight mill levy. If the state