Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1905-06-19
i - 5
WRONG SYSTEM OF TAXATION.

WRONG SYSTEM OF TAXATION.
In this issue of the Bismarck Tri-
Dune appears the assessment list of
the city of Bismarck, showing the
amount each citizen was assessed on
personal property, by the city asses
sor. The city council, acting as a
board of equalization, has made many
changes principally increases-in the
assessment and these changes are also
Indicated. Interested parties may ap-
pear before the board if they feel that
an injustice has been done.
The whole trouble with taxation is
unequal assessments. It is impossible
to assess all persons and all interests
alike. The intention may be good but
the result is the same year after year,
not only in Bismarck, but throughout
the whole country. A certain amount
of revenue is required to maintain
the government and it matters not
whether the valuations are high or
low, the only trouble Is the inequality
of assessments. Theoretically every
property owner pays relatively, accord
ing to the real value of all he
possesses. But this is theory only
not the practice. In some instances
the fault is with the property owner
who either refuses to give the assessor
full information or Intentionally mis-
leads him; sometimes the utter in
competence of the assessor is response
BILE for many inequalities; sometimes
the prejudices of the officials enters
into the matter and, running the
gauntlet Of all these influences, the re-
suit of taxation is unjust and unnsaatis-
factory.
The Tribune believes that the whole
system Of taxation is wrong. 1t is ex-
pensive and cumbersome, 1t makes
perjurers out of good citizens, results
In unequal burdens and causes trouble
In many ways. In municipalities in
stead of tax upon stocks of merchan-
disc, machinery and other personal
property license should be imposed.
The gross income of every business
institution should be ascertained and
a per cent license imposed. Every
lawyer, every doctor, every merchant,
every print shop, every manufacturing
plant, every banker, every agent,
ought to pay license for the privilege
OF doing business, each according to
the amount of business-gross bust
ness-done. That would be fair and
equitable. The professional man who
perhaps hasn't 5000 worth of assess
able property Gin sight may have a
gross income of $4,000 a year while
manufacturing plant with $4,000
worth of machinery Elm sight" may
have a gross business of $4,000 a
year. The net income of the former
may be $4,000 and Of the later IS, 600,
or, perhaps nothing, yet the latter may
pay, in taxes, twenty to fifty times as
much as the former Under the pres.
ent system the property Gin sight is
assessed and pays the taxes, while the
professional man, the real estate
agent, the broker, the money loaner
pays comparatively little.
The community as a whole affords
the opportunity for man to do bust.
ness and to that community each man
Should pay back a reasonable. and
equitable proportion for the purpose
OF maintaining corporate existence and
providing necessary municipal i'm.
provements. It is partnership ar.
rangement in which all should be
taxed and benefited alike. Under the
present system the tax on enterprise
and thrift Is excessive. The man who
rears good buildings, makes substan-
tial improvements and installs good
machinery to bring business to and
build up a community and extend the
pay-rolls is taxed heavily for It while
many profiting from such liberalHy
and enterprise almost entirely escape
taxation. The conditions IN Bismarck
are the same as in other cities. It Is
the system that is wrong rather than
the tax officials w