Devils Lake inter-ocean and Devils Lake free press. (Devils Lake, Ramsey County, N.D.) 1905-1909, 1907-07-26

or real property the Falue OIL TIE lduu,
exclusive of improvements, shall be
determined; also the value of all i'm
provements and structures thereon,
and the aggregate value of the proper
| ty, including all structures and other
| improvements, excluding the value of
crops growing upon cultivated lands.
In yaluing any real property upon
! which there is coal or other mine or
stone or other quarry, the same shall
be valued as such price as such pro-
perty, including the mine or quarry,
would sell at fair voluntary sale for
cash. Money, whether in possession
or on deposit shall be entered in the
statement at the full amount thereof.
Every credit for sum certain, payable
either in money, property of any kind,
| labor or services, shall be valued at
the full price of the same so payable;
| if for a specific article or specific
number or quantity of any article OF
property, or for certain amount OF
labor, or for services of any kind,
it shall be valued at the current price
of such property, or for such labor or
services at the place where payable
This section in thus prescribing the
manner in which property is to be as
sessed and it's value determined for
taxation purposes is merely detailed
development of the provisions of Sec.
LASS R. c., 1905, which states in part
that all property shall be assessed at
its value on the first day of April pre-
ceding the assessment.
The theory of taxation in this state
is that all property irrespective of its
character, shall equally bear the bur-
den of taxation. The principle is sim
pie but most difficult to put into prac-
tice. The amount of money it requires
to carry on the government is mere
mathematical problem, but its distri-
button as a burden upon the individual
citizen in just and equitable ratio is
difficult in the extreme; theoretically
each individual should pay in proper
ton to the amount of property he
owns: practically each individual en-
deavors to relieve himself of the bur-
den as much as possible. 1t is the
duty of the assessor and the various
boards of equalization and review to
see to it that this tendency is counter
acted and that the burden is properly
distributed After watching your pro-
ceedings l am constrained to say that
as to the property listed the various
taxpayers in this county have been
given square deal, but desire to call
your attention to the fact that vast
amount of property aggregating in my
judgment between one and two million
dollars absolutely escapes taxation.
Our bank statements show that in this
county there is carried on deposit
something like one and half million
dollars, very little, if any, of this pro-
perty. is listed for taxation. Then
again the most cursory examination OF
the records of the register of deeds
discloses the fact that hundreds OF
thousands of dollars worth of credits
owned by tax payers in this county
also escape taxation. as very few, II
anv. of these credits are listed. II
needs no argument to prove the fact
that those who own cash in banks
or credits secured or unsecured, are as
help carry the burden than those who
are the owners of visible property
who can not hide their holdings from
1.-THE assessor. =; =
1 It. is a question whether or not, it il
II possible, this year. to place these tWt
tclasses of invisible property on the, as
-EESeSSu0HC EOll. uc Tdutt-4iI
f is primarily the fault of the assessor
, The assessor is given ample power b.
. the statute to compel each individual
I to disclose any and all property which
r he may own. Sections 1875 and 1900
v supra, give the assessor power to com
pei the property owner to list his prop
erty under oath and he may examine
D such property owner under oath, ant
0 Section 1920 supra, gives the assesso
0 power to administer oaths for this pu1
0 pose. If the property owner refuse
either to list his property under oath
o Or to answer questions when sworn D.
= the assessor, the assessor has tn
0 power to list the property of any pei
- son so refusing according to his bes
i. Judgment and information. If the Pre-
6 perty owner makes false statemen
# of his property he is guilty of perjur
}. and can be prosecuted as in othe
Q cases for the same offense.
Under the provisions of Sec. 148
r. sub-div. 2, supra, the assessor has tn
power to compel any bank to give flu
n information as to the amount of an
:. deposit any person may have in tn
Al bank, on the LIST day of April of eac
q year. and if the assessor does his flu
!" duty. there should be no difficulty i
q ascertaining the amount of this elias
: of property subject to taxation, tina
d very few, if any, of the assessors {
o this county have undertaken to do S
h the returns in the hands Of the aud
tor fully show.
/" The question now arises: How ca
9 property which has escaped taxatio
that is, has escaped being listed by tn
assessor, be placed on the tax lis
n after the assessor has made his r,
turn to the county auditor, Sectio
1927, supra, provides:
THE county auditor shall CAREFUL
If examine the assessment books whe
" returned to him by the assessor an
y if he discovers that the assesmer
lof any property has been omitted b
shall enter the same upo tnhe prope
1t list and forthwith notify the assesso
making such omission, who shall in
4, mediately proceed to ascertain tn
a. value of such property and make til
necessary correction"
;~ 4os,