Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1909-08-04
ASSESSMENT AND TAXATION.

ASSESSMENT AND TAXATION.
The problem of assessment and
taxation is one Of the most difficult
in the practice of government. and
is one that directly affects the great
body of the citizenship of the state,
from which the funds to defray the
expenses Of government must be
drawn. Under our present system
of taxation, the funds for defraying
of the expenses of government are
raised on a property basis, and in
order that the taxation shall be
equitable, it is essential that there
shall be just valuation of property,
in order that the burden of taxation
may be fairly adjusted. Theoretical
ly, our system Of assessment and tax
ton should work justice to all tax
!. payers. Practically, there are many
instances in which inequalities and
injustices arise, and it is not easy
to point out the remedies. Many
suggestions have been made, but
there lies in all of them the element
of human falibility and error of
judgment. And it is not to be won
dered at that, with judgment of
property varying as it does, and with
different property interests involved,
there should be frequent and some
times acrimonious discussion as to
the justice of this or that assessment,
Under the constitution of the state
ell property is required to be assess
ed at its real value. 1t is not SER
iously contended, we believe, that
this provision of the constitution is
literally carried out.
For some time past there has been
a considerable agitation looking to
the assessment of property according
to the terms of the constitutional
provision, but there are several reas-
ons why such plan would prove i'm
practicable unless there were a gen.
eral revision of the tax laws, which
have been enacted upon the basis of
an assessment at fraction of the
real value Of property. 1t is a well
known fact of course, that all prop
erty in the state is assessed at only
a proportion of it's real value. Farm
lands, stocks of goods, franchise
property, railroad property-indeed
property of all kinds is assessed at
from fifteen to forty per cent of its
value. The proportion varies &C
cording to the assessing authorities
of the different counties, and it is
the business of the state board of
equalization to see that the same
proportion of value for purposes Of
assessment Is maintained through
the state. In the main, there is real
1y little difference. to the tax payer
whether the real value system or the
proportionate value system obtains,
provided that the same proportion
Is maintained. The difference lies
not in the amount Of tax paid by the
individual, but in the rate Of taxa
ton. If there is low valuation
there is high rate and vice 8yersa-
but the amount Of tax paid In dol
lars and cents is the same. The
matter of prime Importance, there
fore, is the getting of all property
on the tax rolls at the same basis of
valuation.
Fortunately, the time has come in
the state when there is neither neces-
sitys nor wisdom in the, introduction
of any political element into the mat
ter Of assessment. The time has
come when men realize that all
classes of property are necessary to
the upbuilding and growth of the
state, and the man who would &c
about aligning one class of property
holders against another,y.out Of poift
icaI desires or purposes, is set down
Y as an agitator and a demogogue
No matter where the ownership o.
/ property lies, it should all be treatet
alike and on the same basis. i
farm lands are assessed at twent.
per cent Of their value, then railroad
properties, telegraph properties, cor
porate properties, merchandise, al
classes Of property should be assess
ed on the same basis: j For taxation
Es L. e. TE