Devils Lake inter-ocean. (Devils Lake, Ramsey Co., Dakota [N.D.]) 1884-1905, 1904-03-18
CITY TAXES

To the Inter Ocean: 1t is learned
from authentic source that the in
justice the realty owners in Devils
Lake suffer from inequality of taxa
ton is due in great measure to the
State Board of Equalization. The
valuation of city realty was reduced
In 1901 by the County Commission
ers. The State board raised the val
uation fOlty per cent They raised
farm land valuation only ter per
cent They were not authorized by
the statute to do either one or the
other. Their act in the matter was
arbitrary and without law. The law
at that time authorized them to laise
or lower the valuation of tie entire
property Of the County, but did not
authorize them to select one species
of property and raise that at one rate
and sci ect another and raise it at an
other rate. --
The law of 1908 amends the rules
for the guidance of the State Board,
but does not authorize special raising
of the valuation of City real estate.
The amendments relate specially to
personal property. One paragraph
provides that the board shall add TO
the aggregate valuation Of the prop
erty of every county such percentage
in each case as will bring the same to
its true value, and they shall deduct
on same principle. This does not
give them the right TO distinguish
between city and farm realty. The
local boards and the County board of
equaliz alton are supposed to know
how to equalize county values. But,
Notwithstanding all that the State
Board passed beyond its powers in
discriminating between city real es-
tate and farm lands, and also between
realty and personality as they did In
1901.
We see then that the evil which
taxpayers have t. complain of is due
lergely tc the state board. Their act
that year discouraged subsequent at.
tempts in this county to equaIlze the
taxes properly.
Notwithstanding the fact that farm
lands had increased several hun dred
per cent, in this region, while city
realty did not more than double, the
state board raised the valuation of
. farm lands only ten per cent and city
realty forty per cent.
1t is much to the credit Of the
county board that they as farmers,
owners of farm property and depend
ing on farmers for their election, saw
the inequality of valuation between
city and country realty and proceeded
to do an act Of justice regardless of
their own personal and political in
terests. It is to be regretted that the
action of the state board was not op
posed at the time. -
This discrimination against city
real estate Indirectly Injuries all other
city interests. The profits from rents
of real estate at any place will prob
ably be close to the rate of interest
at that place. A study of rents and
interest will disclose that they tend
to seek the same level There is a
tendency of capital to rush where
there is the most profit. and this
tendency results in reducing the
profit to the general average. Dis
elimination against the city rsal es-
tate fiightens capital and prevents
improvements. The capital expended
in public and private improvements
invigorates business; ths money ex-
pended finds its way to the material
man, the builder, the mechanic, the
laborer, the hotel, the merchant.
Discriminate against city real estate
so that it must yield up more than
its pro rata to the tax gatherer and it
ceases to pay ss an Investment. The
material mans business is mi red,
the builder must go elsewhere, me-
chanics and labo1ers suffer a reduc-
tion in wages; they are thrown out of
EmpioyIIenJ, cant pay unoir Diiiis,
cent make purchases, can't trade
with the merchants; and SO the unfair
discrimination III favor of merchants
and against the owner of city realty
results in check on business and
greater loss to the merchants than
they gain by the discrimination.