The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1910-01-28

enacted for the purpose Of creating a
revenue for the government and the
state, rather than as a power of de-
struction. He cited the placing Of
tax upon oleomargarine which
practically resulted in the doing away
of the business, and this he said was
using the tax laws as q power of de-
struction.
The placing Of a tax upon inheri-
tance he also believed was without
the province of the federal govern
ment. he speaking Cf 1t as a power of
the state rather than that of the fed.
Ieral law makers.
The address Nv Dean Bruce occa-
STONED s,S,s,. some some 81 discussion during
conditions were>> ill.,.
AT the opening Or oyz. IN ses-
sion today President b.. @au @ac,u the
Membership-w. w. Felson;
bina; Sim Miller, Grand Forks>,
G. r. Kositzky, Bismarck. q
Nominations. ]. Hill, Fargo. 8.
Johnson, Bismarck and H. A. Bron-
son, Grand Forks.
Resolutions-L. G. Birdzell. Grand
Forks; A. G. Lewis, Fargo and R. A,
Nestos, Minot.
The State Board
The address by d. X. Brightbill.
state auditor, on the duties Of tho
state board of equalization, was q
very good one. In part he said:
Where Work Commences.
The local assessors first make tile
assessment of real and personal prop
erty for each person individually.
When the work is completed by the
assessor the books are turned over
to the county auditor and the assess.
ments are tabulated and made up ac-
cording to cities, townships and Or
ganfzed towns or villages. In each of
these subdivisions we have a board
OF review or equalization whose duty
1t Is to review and correct the ASSESS
ments as turned in by the local as
SCISSOR. The assessments are again
returned to the county auditor, all
changes ordered by these boards are
figured and statement with the
changes ordered is made up to show
the total assessed valuation of each
township, city or subdivision separ-
ately. This statement. one for per-
sonal and one for real property, to-
gether with copy of the proceedings
of the county board of equalization,
Is forwarded to the state auditor for
the use of the state board of equaliza-
tion. When the state auditor receives
the abstracts of assessment from the
county auditor he enters the total of
each classification under the proper
column on a list which gives the
counties Of the state in alphabetical
order. This allows the comparison
of the assessment of one county with
another. for the same classification, to
be easily made. In other words, the
state board must decide whether one
county has assessed certain classi-
f1cation at the same percentage Of it's
actual value as another county, and
II it finds that it does not return at
the same percentage then 1t must de-
eide whether one county shall be low
cred or raised. and what per cent.
For instance. in the return of real
estate we find four classifications,
namely: farm lands, structures on
farm lands. town and city lots, struc-
lures on town and city lots. The
board first considers farm lands. We
have shown the total number of acres
assessed. the total amount of the as
sessment of this number of acres,
and the average value per acre. 1t
becomes necessary for the board to
equalfze the assessment of farm lands
so that the assessment will be at the
same percentage of the actual value
In every county of the state. Here
| might state that it is customary for
the board to first consider the equali-
zation of farm land assessment and
1t is usual to place valuation for
equalization purposes on the lands in
the counties lying in the Red river
valley and then working westward to
the Montana line. A study of the
above and map of North Dakota will
make quite clear to you some of the
difficulties which the state board en-
counters. The problem becomes more
difficult when you stop to consider
that the other three classifications
mentioned above must be gone over
and considered separately for each
county. and percentages of increase
or decrease decided upon which will
leave property assessed in one coun-
ty as another. Many ways are used
by the board which may help to de-
eide at what percentage the assess
ment of property is returned. Among
them is the comparison of the same
classification for the same county for
two or three years back; compari-
son of acreage. or even the considera-
tion of increase in population. After
the abstract of assessment of real es-
tate has been disposed of the abstract
of assessment is taken up for per-
sonal property and under this we have
forty separate classifications.
Counties Represented.
"a great many Of the counties in
the state are represented at the meet
ing of the state board by the county
auditor, an assessor. or a county COM
missioner. who is we'll acquainted
with the condition in the county he
represents. 1t is the object of this
representative to furnish the state
board with any information relative
to assessment of property in his coun-
tY The Inflammation fiirniahad tho