Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1909-08-28
REFORMS IN TAXATION.

REFORMS IN TAXATION.
At recent meeting of the State
Bar Association, Prof. James E.
Boyle of the state university at
Grand Forks, who has made an ex-
haustive study of the subject of tax
alton, presented his views regarding
possible reforms in the tax system
in the state. Mr.. Boyle, in the be-
ginning of his address, pointed out
the increasing administrative estab-
lishment of the state, necessitating
the raising of additional funds and
particularly emphasizing the neces-
sity for a fairer adjustment of the
burden of taxation. At the begin
ming Of the history of North Dakota,
the sums raised for the carrying on
of the business of the state were
small. The unequal burden of tax
alton existed, but the total sum was
so small that there was little COM
plant. But with the growth of the
state, the addition of new officials,
boards, institutions and expenses,
and the increasing Of the sums rails
ed for revenue, the total sum be-
comes large enough, combined with
the sums that have to be raised for
city and county taxation, to bring the
inequality of the\ distribution of the
burden pretty sharply home to the
taxpayer, whose property is visible,
and get-atable, and who necessarily
pays the heaviest share of the tax.
How to reform our tax system has
been the subject of many a. discus
sion, and it is not easy to reach an
agreement. Prof. Boyle suggests the
abolition of the local assessor as the
first step, and gives his reasons,
which are set forth in the extract
from his address that appears here
with. He suggests also an amend
ment to the state constitution, max
ing it possible to assess property I'M
iformly according to the class of
property, instead Of requiring all
classes Of property to be assessed I'M
iformly and according to its true
value in money This provision he
holds to be vicious and impracti
cable of enforcement, and a more
elastic provision is suggested, put
ting the matter OF assessment Of
classes Of property into the discretion
of the taxing authorities.
The whole matter is interesting
and important, and Prof. Boyle's ad-
dress will serve to arouse public in
terest and discussion. 1t is neces-
sary that the discussion be something
more than academic, and there must
be tangible suggestions for the re-
placing of that part of our assess
ment machinery which may be found
unsatisfactory. If the local assessor
is finally removed as a part of the
present system, there must be some
means of supplying the vacancy and
providing the first assessment figures.
Prof Boyle does not seem to have
settled convictions as to the best
means of getting the first assessment,
but thinks county assessor would
be better than number OF local
assessors Here, however, we en-
counter the same possibilities. There
is no assurance that the standard of
county assessors would be high
enough to insure an assessment
greatly better than we now get.
Prof. fBoyle's article-or that part
of it that the Tribune publishes else
where, is worth reading and the dis
cussion of this subject may result
in some tangible plan for the i'm
provement OF our present system.
We have already expressed our be-
lief that the principal fault in as
sessmeit lies not so much in the
system, as In the failibility of the
instruments with which it is carried
out. No system is automatically
good. but it is certainly true that
there may be systems devised under
which the evils would be greatly
minimized. ~ .qe
j. r. Jacobson, a pretty level head