Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-08-29
mill nor more than three mills on the dol.

HILL llOl llOlS llldA llllCC HILLS Ol VIC OOls
lar valuation.
Section ia of the constitution provides
that 1.-THE legislative assembly shall pro
vide for raising revenue sufficient to defray
the expenses of the state for each year,
not to exceed in any one year four az
mills on the dollar of the assessed value of
all taxable property in the state, to be as
certained by the last assessment made for
state and county purposes, and also a suf1i-
cient sum to pay the interest or The state
debt"
Section It's provides that "no tax shall be
levied except in pursuance of law, and
every law imposing a tax shall state dis
tinctly the object of the same, to which
only it shall be applied"
Section 4S of chapter 1872 Of the general
laws of 1890 provides that "the state tax
shall be levied by the legislative assembly
II the rate of such tax shall be certified
by the state auditor to each county auditor
on or before the 10Th day of September an
nually."
This latter provision being in conflict
with the provisions of section 1888 of the
compiled laws above referred to, necessa-
rily repeats the same, thus taking away the
authority formerly conferred upon the
state board OF equalization, and leaving the
legislative assembly the sole authority for
levying such state tax.
The first Legislative assembly having
"iASAy AollSu uiAu LSS'SSVCu Y lOVy SuCu
state tax for the year 1890, it must either be
r~econvened for that purpose, or the matter
left for the action Of the next legislative
assembly, which in my opinion has full
authority to act i'll the premises; and a levy
by your board at this time, although at
present unauthorized, if it otherwise con-
forms to the constitutional requirements,
may be legalized and made valid by the
next legislative assembly. The levy should
not exceed four mills for general state pur-
poses, and a sufficient rate to pay the inter-
est on the state debt.
Respectfully submitted,
GEO. F. GOODWIN,
Attorney General.
On behalf of the company their repre-
sentative filed the following acceptance:
The Northern Pacific Railroad company
by G. S. Fernald, its tax commissioner,
hereby withdraws all protests and objec-
tions heretofore filed against the right of
the state board OF equalization of the state
of North Dakota, to assess its roadway,
roadbed, rails and rolling stock for the
purpose of levying a direct tax thereon:
accepts and ratifies the assessment there
Of this day made by said board, being
$941,OO assessed for said items on 1854
miles of its main line and 81, 671, 800 for
said items on 477.6 miles of branch lines
operated by it and as to said roadway,
roadbed, rails and rolling stock, it valves
all objections to the legality of such state
tax as may and shall be hereafter levied
generally upon all taxable property as.
sessed in said state for the year 1890, not
exceeding four az mills on the dollar of
the assessed valuation for general state
purposes, and also in addition thereto a
levy for raising a sufficient sun to pay the
interest on the state debt, not exceeding,
however for said last named purpose the
rate of one mill on the dollar of assessed
valuation; and to pay, before the same
shall by law become delinquent, all such
state taxes so levied upon such assessment
which may and shall be levied for the
year 1890, at an eqnal rate on the dollar of
assessed valuation upon all the taxable
property assessed in said state for the
year 1890, not exceeding said rate of four
~ mills on the dollar OF assessed valua-
ton for general state purposes, and not ex-
ceeding said rate of one mill on the dollar
OF assessed valuation, to raise a sufficient
sum to pay the interest on the state debt.
Dated August rs. 1890.
NORTHERN PACIFIC RAILROAD Co,
BY G. S. FERNALD, Tax Commissioner.
After a discussion of the matter the fol-
lowing resolution was adopted:
The first legislative assembly having
failed to levy the state tax for the current
year,
ASSoOlVCu, L lliu Gllt Sldtt GuA levy 10 O6-
fray the expenses of the state for the cur
rent year be and is hereby fixed at four
mills on the dollar of the assessed valua-
ton OF all taxable property in the state, as
tqualized by the state board of equaliza-
ton, and that the state tax levy to pay in
terest on the state debt for the current year
be and is hereby fixed at one-half mill on
the dollar of the assessed valuation of all
taxable property in the state as equalized
by the state board of equalization.
The TRIBUNE has aScertainpd the mile
age OF the Northern Pacific railroad in the
state. The valuation for each county can
be ascertained from the following on the
basis OF $4,000 per mile on main line and
$4,000 per mile on branches:
County. Main line, Branches.
6arnes .................. 1863 21.4
D:II:Su. -: 5o.S
hurlelgh 37.2