Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1891-01-02
. 7I,OIO ~
TAXES.

DELINQUENT TAXES.
Chapter 1873 of the Laws of 1890 provides
for u uniform system Of accounts tor the
auditor and treasurer.
Section l OF this act requires the auditor
to keep an account with each county,
charging the county with the amount of
delinquent taxes due the state and all sub
sequent assessments. and to give the cOun-
ty credit for any sum paid Oh account OF
such delinquent taxes or assessments. To
comply with the provisions OF this section.
the auditor was required by section IA Of
the act referred to 'tU transfer the balances
OF the several accounts in the treasurer's
assessment ledger in opening theaccounts
provided for in said section l."
This provision is mandatory in character
and VT SITS no discretion in the auditor to
inquire as to the accuracy Of the balances.
This law has been fully complied with,
and the preceding abstracts show the
amount of delinquent taxes due the state
for 1887 and prior years, 1888 and 1889, from
each county respectively.
The consolidated abstract shows the
aggregate of delinquent taxes due to be
$210,0l6 10. 1t represents the delinquent
taxes due the territory of Dakota in &C.
cOrdance with section % OF the joint agree
ment between the states of North and
South Dakota.
Some plan should be devised to realize
upon this territorial inheritance. Delay in
its collection or adjustment will only in
crease the difficulty Of collection.
1t Is suggested'in this connection that
the Legislative assembly create a commits
sion to settle and adjust with each county
the amount of delinquent taxes due tho
state, giving to each county credit for such
amounts as by law they are entitled and
charging each county with the net sum
due after allowing each county all equita-
Die or legal claims. In past years a num-
her nf tho nOnnfiac ha ya 1Ioinp6 nnd nh
tanned attachments on account Of illegal
sales or assessments.
These attachments in assessments have
been allowed by the territorial officers
without warrant of law, and it is only just
to counties that have not insisted upon the
allowance of ATTACHMENTS that they he
placed in the same category with the more
favored counties.
A. carefully constructed law, defining the
lines upOn which ATTACHMENTS OF taxes
should be made, and clearly and explicitly
limiting the discretion and authority of the
commission as to ATTACHMENTS would, in my
Judgment. result in substantial financial
benefit to the state.
1t is believed that if the legislative as
Sembly authorizes such q settlement and
empowers counties to raise funds to meet
their delinquent obligations that a very
large increase of income the ensuing year
will be the outcome.
IA ulullCl 10 respectfully IClCliCu ~
the sound discretion OF the Legislative as
sembly for such action as The necessities of
the state demand.
REPEAL OF LAW.
Chapter 10 of the laws of 1890 makes an
appropriation OF 5000, or so much thereof
as may be necessary to pay outstanding
militia accounts incurred under Il e pre-
visions of chapter 100 of the session laws
of 1887.
The joint commission of the respective
states considered these claims andnauthOi-
lied their payment. and the same have
been paid as territorial claims.
There exists no necessity for this pro-
vision, and it is recommended that the
same be repealed.
STOCK INDEMNITY FUND.
By reference to the abstract of cash on
hand, it will be seen that the sun of 49,
1929 remains to tine credit of stock in
demnity fund. This fund was provided
for by section II of chapter 80 of the laws
of 1887. AS this act was repealed by the
legislative assembly in 1890, this fund is
not available for any purpose. and it is
recommended that it be covered into the
general fund of the state.
APPORTIoNMENT OF H 0 FUND.
Section 81, article 7, chapter 62, of the
laws OF 1890, relating to the a~pportionment
of the state tuition fund, should be
amended SO as to provide that all money
to be appOrtioned for school purposes
ury.
The a~ppOrtionment should be based
upon cash actually in hand and not upon
cash prospectively to be paid.
This section makes the state treasury the
clearing house" for counties, sc far as the
apportionment of school moneys is con
cerned.
1t should be the custodian of the school
fund, n distribute the same under the
| provisions of section 8, chapter 1873, of the
laws of 1890.
TRUST FUNDS.
November 5. 1885, j. NJ. Bailey, Jr., terri
tOrial treasurer, paid to the treasurer of
this state the sum of $64, .92, as being
the amount of cash belonging to the state
of North Dakota from the territory of Da-
kota. Included in this amount was the
sum of S. ,1S15', which had been appor-
toned to the counties of Foster, Eddy,
Wells, Mclean and Mercer from the gross
earnings tax paid to the territorial treasur-
er by the Northern Pacific railroad. At
the time Of payment to the treasurer the
law made it his duty to apportion the tax
to the counties into, or through which, the
line of railroad runs. These counties re-
fused to accept the gross earnings tax in
lieu of all other taxation, and assessed the
lands of the company situate in the respec-
NV COunCleS.
The Northern Pacific enjoined the COL
lection of such taxes and the suit was
argued and submitted to the supreme
court at the October term, 1890. Pending
the determination Of the suit the treasurer
holds the money in trust, to be paid out as
the supreme court may decide.
The further sum of $4,543 IS is credited
to the counties of Buford, Flannery and
Montraille, awaiting the construction of
the term counties, " as found in section s,
chapter 1874, of the laws of 1890.
The question involved is whether the
term several counties" restricts the appor-
tionment to organized counties or is
sufficiently comprehensive to include I'M
organized counties as we'll. If u~norganized
counties are included, to whom shall the
money be paid or for what purpose ex-
pended. 2 '.-.
1t is suggested that the legislative assem-.
bly,, by appropriate legislation arrange for
the a~ppOrtiOnment of the gross earnings
tax.
In Favor of q National Cemetery.
The following letter. addressed to the
post adiutant, G, A. R., and presented last