Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1898-02-18

A. Anderson, coal court house. Z 10
II. L.. Michaelson, merchandise
Needy poOr.................. 81 50
Oscar johnson, coal court house II 81
:. NJ. Eye u Co., insurance.. 70 90
John Maassen, repairs court
mouse AZ ~
l. b. Healy, mdse needy poor. 6 90
On motion the treasurer was in
structed to receipt in full to s. M. Cor
dan for his personal tax for the years
1892 and 1898 for the sum of s4.56.
The communication of the Bismarck
Review was referred to the states attor-
ney.
The application of the First National
bank in regard to personal tax was re-
ferred to the states attorney.
On motion The following bills we're
allowed:
Harvey Harris, ticket for pauper S IA 55
Harvey Harris, salary county
commissioner .............. % 50
George \. WEIGH, salary county
81 30
e.. w. johnson, salary county ,
COMMISSIONS ............. 20 4O
On motion the treasurer was instruct
cd to receipt in full to Winchester and
Neal for their personal tax for the years
1894 and 1895 for the sum OF $1,000.
The bill of H. G. Rhud was referred
to Commissioners Harris.
The bill of John P. Hoagland was re-
ferred to Commissioner WEIGH.
On motion the time for compromising
taxes under resolution passed Septem-
ber8, 1897 was extended to March l,
1898.
The states attorney filed the following
opinion in the matter of assessing 300
head of cattle belonging to the Bis
marck Cattle company. which was
ordered spread upon the records:
BISMARCK, N. D., Feb. 9, 1898.
To the Board 81 County Commissioners
of the County of Burleigh, N. D.:
GENTLEMEN: In relation to the mat
ter of the assessment of the personal
property of the Bismarck Cattle Com
pany, and others, would say: 1t is the
duty of every person, required by the
assessor, to enter a true and correct
statement of his personal property, and
if the owner refuses the assessor is en-
powered, and it is his duty, to ascertain
the personal property owned by said
person so refusing to list, according to
the best judgment and information of
the assessor, and list the same. When
said list is made by the assessor the
same is as legal and binding as if listed
by the owner, and any mistakes or
wrongful assessments made by the
assessor should be corrected by you by
clear and legal evidence, by witnesses
duly sworn, only. The board must he
satisfied by such evidence that the
assessor has made a mistake before max
ing any change in the assessment. In
my opinion, any owner of or agent for a
large number of cattle, located in this
county at different places, who refuses
to list the same with the assessor, by
such refusal would be presumed to be
e~ndeavoring to evade having the prop
erty owned by him or for which he is
agent, assessed for taxation, and there
fore after the same is listed by the
assessor after much work and inquiry
unnecessarily caused by the act of the
owner, the burden of proof to show that
said assessment is incorrect is on the
owner or person assessed. 1t was
clearly the duty of I. P. Baker to fur
nish a list of his personal property when
requested SO to do by the assessor, and
the law so contemplates, every other
citizen in the Second commissioner dis
trict having made such list except the
said l.. P. Baker, and his refusal under
the circumstances was a reprehensible
act and a presumption that he intended
to avoid a fair assessment, and for him
to come in at this late day, when the
personal property has been removed
from this county, to have the assess
ment corrected, should be viewed by
you with suspicion, and would, in my
opinion, be so viewed by the courts.
AS to the assessment of the 300 head
of cattle returned by the assessor as
property of the Bismarck Cattle COM
pany, Il. P. Baker AGENT, schoo! district
No. 81, which the said Baker refused to
list, il the said cattle were in this
county at any time during April or May
1897, the same were subject to ASSESS
ment, whether they we're wintered in
this county or moved into the state
from some other state or from one
county of the state to this county, and
the assessment cannot he avoided UNI
less it can be made to appear that the
owner has paid or is held for tax on the
property in such other state or county.
If the cattle purchased of Henry
Tatley were purchased before April l,
1897, and were in this county during
any of the time between April l and
June l, 1897, the cattle were then sub