Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1906-10-11
TAXATION DISCUSSED

',,q we WOulu like W nave Lue
legislative candidates of both
parties think over the matter of
date when taxes become due and
delinquent. All branches of the
government are embarrassed by
delayed payment of taxes. I'm Fl
der the existing law, penalty
does not attach until the first of .
March. The people have gotten
| into the habit of deferring pay
a ment until that time. The result
is that the civil organizations
do not realize from the years ;
taxes until the North Dakota
financial year is nearly spent.
Take it in school districts; the
nine months term begins Sept.
list. Six months pass, or two
thirds of the term, Before the
great bulk of the levy is re-
ceived. Two-thirds of the .ex-
penses have been incurred and
the expenses met, frequently by
borrowing money. Either mon
ey must be borrowed or a sum
equal to two-thirds of the levy
must be carried for a year that
, these expenses may be met.
There is no time of. the year
when taxes can be paid as easily
as on the first of December.
Then the farmer and the bust
= ness man has more money than
at any other time of the year.
If taxes were made due October
LIST, and delinquent December
list, more taxes would be paid
than is the case where March
LIST is the date of delinquency.
Our legislature at it's next ses-
sion can aid every branch of
public business and injure none
by, making the dates of due and
delinquency in taxes October
= and December LIST.
Now I do not agree with Edito
in the above. In the frs
place, taxes could not be paid Octo
Der LIST, unless the law Is change,
all along the line. The assessment
is made in the months of April an
May. Then come the boards O
equalization. The township board
meet in June, the city boards the lat
ter part of June, the county board
in July and the state board in Aug
ust At the meetings of all thes
boards there are changes made i
the assessments and these change
are certified to the county auditors
The state auditor has to certify al
changes made in the assessment t.
the several county auditors, all o
which consumes time and careful
work.
Then comes the tax levy. TIL
cities have until September goth, il
which to report their tax levy to tn
county auditor, so unless the entir
revenue laws were changed it woul'
be impossible for the county audi
tors to have the tax lists ready t.
turn over to the county, treasurer
by October list. If taxes were pay
able October LIST, and delinquent De
cember list, it would only give tn
county treasurers sixty days to col
lect the whole tax before penalty at
tached. 1t would be impossible TO
him to get out all the statements t
non-residents in that time.
Then, again, the delinquent ia
sale is the first Tuesday in Decembe
and it would come about the sam
time that the penalty attaches, an
the rush of work is on in the treas
urer's office. -
Our first legislature in 1890, mad
real estate taxes payable Decembe
LIST, and delinquent June LIST. I
1887, a new revenue law was passe
real estate taxes due Novem
Der 1st,t and delinquent January Isl
In 1893. the law was changed, max
ing real estate taxes delinquent Fet
ruary list, instead OF January Is
for the reason that the newly electe
treasurers took their seats Jan. Is
and it was impossible for the Out
going treasurer to turn over hi
Office to his successor promptly o
account Of the penalty attaching o
January list. I. q. H.
Il In 1908, Mr.. Davis, a member G
the house, think from Ramse
county, introduced an amendmen
which became a law making take
due December LIST and delinquer
March LIST. Making the taxes pay
able December list. he said, was t
give the county auditors more tim
to prepare the tax lists. ID.
In my Judgment there would b
nothing gained by changing the la
as suggested BY Editor Wilson. IS.
During my ten years service in th