Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1898-07-22
THE QUESTION OF RAILROAD
TAXATION.

QUESTION OF RAILROAD
TAXATION.
The policy Of the republican party in
this state, as it will be expressed in all
probability in the state platform and as
has already been expressed by Governor
Briggs and members of the state board
OF equalization, is in favor of Il materi-
ally increased assessment of railroad
property. For the first time in the his
tory of the state, conditions are such
that a decided increase of railroad taxa
ton may and should be made-the ex-
listing conditions wa%rranting the state
in demanding and standing for a higher
assessment and enabling the railroads,
in all fairness and equity to pay a
higher assessment. The matter of rail.
road taxation has been an interesting
and important n in the state for a
number of years, and one, all the phases
of which have been insutllciently un-
derstood by the people. 1t is a simple
matter to state that the taxation of the
roads should have been raised far beyond
what the roads may have thought to be
fair and just, but boards Of equalization
which have been confronted with the fiat
question, have thought it better to meet
the roads half way than to insist upon
an assessment so high that the railroads
would have contested the taxes in the
courts, upon several questions of con-
stitutionality and validity, which have
never been settled, and wherein the
roads stood as fair a chance of winning
ultimately as the state.
Conditions for the past four or five
years in the state have not been r~oseate,
either for the people or for the roads.
The Northern Pacific has entered the
hands of a receiver, it's financial condi-
ton has been far from prosperous, and
the same general conditions have affect.
ed other roads similarly. Its lands have
been assessedthrough the state, in some
cases too high, as has been admitted by
the counties which have compromised
their taxes, and its lands have for sew
eral years been a source of little revenue.
The board of equalization has been con-
fronted with this condition: If the
roads were assessed at a rate far above
what the roads were willing to pay, it
meant a legal battle and the state treas
ury must be without the funds which
the. roads pay in taxes. This meant either
a proportionately heavier tax upon the
people, who, because of existing condi-
tons, were lily prepared to pay a heavier
tax, or the closing Of state institutions,
the failure of the state to meet its obi
cations, and the other harassing condi-
tons which would result from the tenn
porary cessation of a large portion of
the revenues OF the state.
In this state of affairs, confronted with
the results Of a long legal struggle, with
conditions unfavorable for both rail
roads and people, the boards of equali-
cation have had to deal with this ques-
ton as the best interests of the state
demanded. But when the state has
emerged from this state, when the rail-
road property is a source of greater
revenue, when their lands have become
profitable, the prospect of a big crop in
sight, and the state and the roads both
in shape to warrant a higher assessment,
there is no doubt but that when the
state board of equalization meets next
month the valuation of the roads will
be increased to $1,000 or $4,000 a mile,
the state will be in shape to stand out
for the payment of taxes on this amount,
and the railroads will be unwarranted
in refusing to pay such share of tax as
this valuation will impose upon them.