The Minneapolis journal., 1901-02-06
TO LEGALIzE TAXES
Chaffee's Bill in N. D. Approved by
the Attorney General.
QUESTION OF CoNsTITUTIoNALITY
Taxes Levied by Percentages Ruled
Out by the COurts-Weus
COunty's Case.

County's Case.
Special to The Journal
bismarck, N d., Feb. 6.-The impor-
tance OF the Chaffee bill legalizing tax
leVles from 1890 to 1900 is already appar-
ent, as report from Wells county states
that question has arisen between the
county and the 500 railroad as to the le-
saIlty or the taxes levied on the property
ol the company in the county and in sew
eral school districts The law requires
that all taxes shall be levied by specific
amounts and the tax leyying authorities,
state, county and those of other subdt-
Visions are required to levy in this way.
III develops however, that in many in
stances In the last ten years taxes have
pen levled by per centages and the courts
nave held that the taxes so levied will not
nold. In cases that have been brought be-
Iore the supreme court regarding the le
gallty or railroad taxes, this decision has
Deen levied by per centages and the courts
forced to compromise their claims on this
basis The present cases in Wells county
are in abeyance, the county having ac
| cepted a part payment, and it is stated
suit Will be brought for the remainder.
Inc Chanee bill aims to legalize all tax
claims that have attached under past lev
les, however the taxes may have been
levied suit to collect taxes wrongly
levied will probably bring into question
the constitutionality of the measure that
aims to legalize the taxes. The constitu-
tlon or the state forbids eX post facto leg
lsiation, but it Is claimed that the legisla
ture has the right to legalize taxes, and
the bill to this effect has the approval Of
| the attorney general of the state.
| The senate appropriation committee held
HrCf mr.
went over the finances in a preliminary
way. Figures of the states receipts and
expenditures were submitted, and the
meeting was devoted to discussion of
ways and means. Members of the com
mittee realize that they have difficult
1 task before them, but it will be their aim
to bring in report on the various bills
that shall be fair all around and at the
same time consider the condition of the
states finances.
| Representative Palmer's irrigation bill is
a copy of the Montana law and is designed
to enable the residents of the semi-arid
districts to file on water rights, build
reservoirs and improve their lands by TAX
ing advantage of natural supplies.
Payments of taxes through the state are
steady, as the penalty went into effect
! Feb. l. Many heavy taxpayers held off
their payments to the last moment to see
| if the bill for the extension Of time would
pass. When the bill was knocked out they
made haste to get into the clear. Had the
bill passed the payment Of taxes from
many large institutions would have been
| delayed several months, and the bill, in
stead of benefiting the small taxpayers,
would have made it necessary for the state
| to borrow more funds.
The credit of the state is good at home,
and it is an evidence that residents are
not cramped for funds when the $3.50, 900
of state funding warrants were all taken
within the state in two or three days from
the time Of their issuance. Treasurer Nc
MILAN had no difficulty in negotiating
them at the prescribed maximum rate of
| interest, 6 per cent. The Fargo banks
and investors took the greatest single lot
/ and. the remainder were sold to investors.
Inquiries were received by officials for
several times the total amount Of the
issue. NW
Two bills have been introduced to make
1T easy for farmers in need to get seed
grain. One of them provides for a lien
on crop for seed grain furnished, and the
other provides that counties may issue
seed grain bonds and furnish seed to
those who need it. After the partial crop
tions of the state where it will be neces-
sary to give aid to some farmers.
Senator Hale's bill providing for the re-
tirement of staff officers of the state
guard, upon their own request or upon
the volitiOn Of the governor after they
have served two years. has been recon-
mended to pass by the committee on mill |
tary affairs
The primary election bill has not yet |
been reported from the committee on |
elections and in order to stir up the re- /
quisite interest in the bill the Grand |
Forks Herald, which is one of its chief !
supporters, urges people in all parts of ,
the state to prepare petitions and forward |
them to their representatives
The members of the committee appoint |
ed to investigate the twine plant at the
pen1tentlary and report ways and means
for it's maintenance for the ensuing year. |
have made their official visit. While |
there are many demands on the state for
funds, the committee realizes that the
plant is desirable institution and should !
have a fairer chance than was accorded
it last year when the crop season was
sadly against it and the demand for twine !
small.
A bill for a change in the manner Of |
taxation of grain in elevators has been |
introduced in the house. The present law
provides for the listing and taxation of ,
grain in elevators to the company or firm |
owning the elevator, the company having
a lien on the grain for taxes if it is not
owned by them. Under the proposed bill
the grain would be assessed to the own
ers, if on storage, and the counties must
look to the owners of the grain for their
taxes and not to the elevators. 1t was ar
gued when the present law was enacted
that the assessment to owners of grain on /
storage did no good, for the reason that
it might be taken out and sold between |
the time of the assessment and the time
when taxes were collectable. If directly |
assessed to the elevator company it would |
be their business to see that they got the |
taxes before the grain was taken out |
and that was the object of the provision
OF the law giving the lien.