Courier Democrat. (Langdon, N.D.) 1891-1920, 1900-08-09
PROBLEM IN NORTH DAKOTA.
Old Matter Of Assessment and Taxa
tiOn to the Front.

board Of equalization, consisting of
Gov. Fancher, Attorney General Cow
an, Auditor Carlblom, Treasurer Dris-
coll and Commissioner of Agriculture
Thomas, meets at the state capitol on
Aug. 2 to equalize the assessment OF
property throughout the state. The
board is confronted again with the
question Of procuring sufficient reve-
nue. to carry the state through the
coming two years, and this without
working injustice to any class of prop
erty-owners. Last year the feature OF
the session of the board was the radical
| increase of railroad assessment. The
railroad lines were raised from valu-
alton of $4,000 per mile. on the main
lines, to valuation of $500 per mile.
This made the total valuation of rail-
road property a little over $4,000, 900,
| two-thirds of the valuation of all the
| other personal property in the state,
| which was assessed and equalized at
$25, 000, 900.
1t is not expected that this year there
| will be another such radical increase.
for the reason that at the valuation
fixed for railroad property last year, it
is paying on about the same valuation
as other property owners. The rail-
road representatives fought the in-
| crease Of assessment vigorously last
year, but were unable to prevent the
Increase. The board argued that there
was need of additional revenue, and
that the railroads were not paying the
same proportion as were the owners of
farms and stock. 1t was generally adj
mitted, after the meeting of the board,
however that until other properties in
the state were raised all along the
line, there would be little further in.
crease in the valuation of railroads.
Last year the total assessed valua-
ton of all classes of property in the
state, real, personal and railroad, was
$114,334,428. OF this, the total real val
uation was $72,11O,O59 The personal
valuation was $252Os, All, and the rail-
road assessment, $17,O14,95S On this
increased valuation a levy of 3.S mills
was made for general state purposes.
This Levy has barely sufficed to pay
the current expenses of the state and
of the state institutions for the bienni-
al period now closing. The assessed
VdludI1Ou duu LIE illlOuAt ACSClSSO IA
taxes has not kept pace with the in
crease in expenses. The numerous in
situations in the state are expensive.
It is agreed that there are too many
institutions, but no locality would be
willing to give up the institution 1T
has. There are two normal schools, a
school for the deaf, university, an
agricultural college, and the last legis-
lature made the first appropriation for
new educational institution at Ellen
dale, the industrial school. These in
situations are all valuable If the state
has the funds to afford the luxuries.
The needs of the state make it APP
parent that the tendency of the board
will be to increase the values of prop
erty. The maximum levy of tax is
fixed by law, so far as percentage goes,
and any increases in the amount OF
revenue raised must be by raising the
value of property. There is a legislat-
i've session coming on, and it's expenses
must be met. From present indica-
lions there will be little ready cash in
the treasury at that time, and it may
be that it's expenses will have to be
tided over by the issuance OF certlf1-
Gates or warrants, drawn especially FOR
the purpose, as has been done before.
These will have to be paid out of the
taxes received in the next two years.
All Of these matters will have to be
taken into consideration by the state
board in fixing the assessment of prop
erty. There is little likelihood of any
reduction anywhere on the list of prop
erty. So for as real property is con.
cerned, it is assessed at an exceedingly
low figure in the eastern part of the
state. In the Red River valley, where
the average value of land on the mar
ket is $40 to $40 per acre, it is as
sessed, for purposes of taxation, at "a,
IS and Sc per acre. In Trail county,
where no land is on the market for less
than $50 to $35 per acre, the land is as
sessed at less than 81 per acre-about
| one-fifth of it's value. Certainly, no
, owner of land in that locality can COM
plain that his land is exorbitantly val
ued. Cass county, last year, paid on
its land at valuation of 1854 per acre.
Grand Forks paid on valuation of
$3.50. Trail county paid on a valua-
ton of 1854. Richland paid on wall
uation Of $5.S7. Other valley counties
paid on an equally low rate.
! The time is coming when the state
/ will have to assess its property at
nearer it's true valuation, in order to
meet it's expenses. 1t was suggested
| by prominent member of the board
| that equalized the value of property
last year, that it would be wise for the
board to double the value of all prop
erty in the state. He said the rate OF
taxation could be lowered to such q
point that it would bring in about the
same amount of taxes. It would give
a better impression in the East of the
wealth of the state, and it would af-
| ford an increase in the debt limit. The
| debt limit of the State of North Dako-
| ia is exceedingly small, and this fact
renders it difficult to deal, with any
temporary financial stringency. It is
difficult, however, to convince the peo-
pie of the state that it would be good
thing to raise property values for pur-
poses of assessment to any such sum
as suggested, or that it would be a
good thing to increase the debt limit
The current expenses of the state
| last year were variously estimated al
| from $4,000 to $460,0O0 annually. But
/ the state is growing, it's expenses are