Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1907-08-09

Col. WILKINSON IN BEHALF or
d GREAT NORTHERN ARGUES Is
d FOR Low ASSESSMENT.
He HOLDS THAT ROADS IN STATE
ARE PAYING MORE THAN
OTHERS.
PLACES ACTUAL VALUE or
GREAT NORTHERN AT $4,000
PER MILE.

Z Z & -. =
Before the state board Of epualiza-
t1onyesterday in the matter Of rail-
road assessment, r.. A Wilkinson,
general counsel Of the Ct. Northern
made an extended argument, claim
ing that real property in the state
of North Dakota, including farm land
was not assessed for twenty per cent
of It's value, that other class Of prop
erty were not assessed even as high
as that, that much property was not
assessed at all, and that under all the
rules of law and equity, railroad pro-
perry Should not and could not be as
sessed for a greater percentage Of its
value than other property Notwith-
standing the constitutional and stat
utory provisions requiring an assess
ment Of property at its real value
money he said 1t was a higher re-
quirement of the constitution and.
law to make uniform assessment
of all classes of property, in order
that the burden of taxation might
be fairly distributed, and he said any
other method of assessment would not
stand in the courts. In support Of
this he cited numerous decisions Of
the state and federal supreme courts,
to show that even whereone taxing
body made an assessment of certain
propertyat a higher percentage, the
persons thus assessed higher had
come into court and had their assess
.ment reduced to the same percent
Iage, notwithstanding it was a vio-
lation of the constitutional and
statutory provisions. Mr. Wilkinson
addressed the equalization board
for more than an hour, citing figures
| and legal cases in which this prin-
ciple of law had been laid down, and
he made the statement that, as other
property in North Dakota was assess
ed, the railroads in North Dakota
We're paying on a valuation consider
ably higher than other classes of
property. 9&#
On the valuation of the Great
Northern properties, Mr.. Wilkinson
presented figures which he said were
compiled by the road to Spokane rate
cases, now pending in the interstate
commerce commission. The figures,
The argued, were by no means fixed
at a low value, for the road used
them in defending the rates it
charged, and to show that they were
entitled to charge these rates on the
actual valuation of the property and
to earn interest on it's investment.
These figures showed the value of
the Great Northern lines in North
Dakota, for grading, ballasting, rails:
ties, incidentals, right of way, sta
tions, terminal properties, rolling
stock and property that went to
make up the value of the physical
properties. At liberal estimate, the
actual value of the road in the state
was $4,000 mile and the roads
were at present paying on value
Of nearly $4,000 d mile, for main
line and branches This was per-
centage ofSnearly a third of the real
value, as contrasted with B other
property at twenty, and not to- ex-
coed NtWentyfFe per cent. IT 81
Mr. Wilkinson also stated that he
had had comparisons made of the
actual sales of real property in the
counties of the state, citing par
ticularly, Towner, Cavalier, and Ram
sey counties, with the assessors re-
turns of the value of the same prop
erty They had taken sales in the
past two and half years, and it APP
,peared that Towner and Cavalier
county lands were assessed at a little
over eighteen per cent of their wall
ue and Ramsey at little more than
seventeen. The figures in other
counties, showed as low as sixteen
per cent in some cases. Information
obtained from real estate men and
Others expert in the values Of prop
erty, he said, showed about the
same fgures.
4. The legal part Of his argumenr was
thataH property mus be assessed
uniformly, and that courts hid neld
in many cases that where such uni
formfty did not exist, relief would |
he granted to the classes Of property
assessed ..igher than others.
Farm Heip Scarce