Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1904-06-27
INEQUALITIES IN ASSESSMENT
List Of Personal Property Valu-
atoms as Returned By the As
SCISSORS in the City Of Bismarck.

The mayor and the city council are
now sitting as a board Of equalization.
It is their desire to properly r and
equitably adjust personal property va1u-
atoms. They have Yfor basis the
returns as made by the assessors. i In
order that each taxpayer in the. city
may know exactly what valuation is
placed on his personal property Eas
Compared with his neighbor or the
merchant in the same line, the following
list is published. This list sets forth
the value, as determined by the, as.
SCISSORS, for the purpose of taxation
While the law declares that all prop
erty shall be assessed at its true and
full' value on the first day of April,
It is a well known fact that neither
in Bismarck or elsewhere is this Law
observed. In this city it is generally
understood that the assessment. for tax
alton purposes is not intended to be
but, 40 per cent of its true and full
value. <'.
Inequalities in taxation cause a great
deal of trouble and are unjust. While
it is. not possible-and never has been
to have perfect taxation system, the
equalization board is DESTROYS of doing
the best it can on the information it
has in hand. This shows the. necessity
ct most rational and intelligent work
on the part of assessors. No officers
in the county havessuch difficult duties,
and yet how little attention is paid to
the selection OF assessors as a rule sassg
Personal property in this city is taxed
on a lower valuation relatively than
real estate in this city. Some Of the
stocks of merchandise, household goods,
live stock, vehicles, musical instruments,
moneys and credits, diamonds, jewelry,
tools, etc, which 60 to make up the
total valuation of personal property set
opposite each of the names in this list
are valued ridiculously low or else
omitted altogether. *'
The law defines personal property as
follows: Includes all goods. ctattels
moneys, credits, and effects whereso-
ever they may be; all ships, boats and
vessels, whether at home. or abroad,
and all capital invested therein; all
moneys at interest, whether within or
without the state, due the person to
be taxed and all other debts due such
persons; all public stocks and securi
ties. x and i all improvements
made by persons upon lands, owned by
the state and by any railroad corpora
ton, not used exclusively for railroad
purposes" etc. s:s..@z..z -.
u The items to be enumerated for taxa
ton are as follows:
Horses and cattle, hogs, and sheep.
."# Wagons, carriages, sleighs and
bicycles XII -:-1s Il. :ys
Pianos, melodeons and all other musi
y cal instruments. ,.:#
Household furniture. i
Agricultural tools, implements anc
machinery of all kinds.
# Gold and silver plate and plated ware
diamonds and jewelry. & "a
Value Of all franchises. s5 BIZ
Value: Of all steamboats,, etc. 4.
Value Of manufactured articles. L.
! Value Of goods and merchandise q
merchants. 3s >l.s : =. +. q
Value Of manufacturers tools, imple
4 ments, engines and boilers.
Amount Of moneys other than o
banks and brokers. .555s5 .s fS1 tn
Amount Of credits other than banks
I. etc.
Amount and value Of bonds an.
B stocks other than bank stock.
Number Of shares and value Of banl
Il stock. .sI
Amount and value Of shares Of CAPT
& tai stocks Of companies not incorporate,
II BY the state.
Value Of stock and furniture 81 eat
ing houses. billiard tables, etc.
Value Of elevators, warehouses, etc
and grain contained therein whereye
II situated,
With this information IN view az
the assessments against the followin,
persons ii Bismarck Just and equitable
The board Of equalization is in ses
u sion. They want information and ad
vice. They cannot make 4 new assess
n,ent that's impossible but they ma
Be able I'd equalize where inequalitis
are shown, G 33s'sss M NJ
The following il the return of pet