The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1910-01-28
THE STATE TAX
ASSOCIATION IS
IN CONVENTION
Largest Attendance in the His
tory Of the Organization Is
Present
MEMBERS WELCOMED TO THE CITY
BY ATTORNEY BhRD| G. sKUlAsON
A Number Of Papers Read on Impor.
tant Features of Tax Systems and
MethOds-Federal and State Taxa.
tion-Equalization.

MethOds-Federal and State Taxa.
tion-EqualizatiOn.
With larger attendance than has
ever been experienced at any previous
meeting of the North Dakota State Tax
association. its annual meeting was
opened this morning in the Grand
Forks Commercial club rooms Presi-
dent Boyle called the meeting to Or
der. with B. G. Skulason of Grand
Forks as the first speaker of the day.
Dean A. A. Bruce followed him, after
which there was general discussion
and adjournment till the afternoon
session.
In the afternoon some remarkably
good papers were heard, being by D.
X. Brightbill. state auditor, +. l.. Nc
Vey. president of the university, S.
Johnson, state librarian, and H. A..
Bronson of Grand Forks.
The purpose of the meetings of the
State Tax association is to bring to-
gether the men of the state who are
interested in the work. County and
state officials who have in charge the
work Of administering tax laws are
especially interested in the work, and
they have shown their interest by
their attendance here today.
The Welcon.. Address
The welcoming address by Bardi G.
Skulason, marking the opening of the
meeting, was delivered Immediately
after the session was called to order
and he said:
OpaC M
the North Dakota State Tax associa-
ton:
According to the constitution of
the North Dakota State Tax associa-
tton, one of the objects of your Or
ganfzation "is the problem of legis--
lattve and administrative reform III
object; the others which are speci-
fled relating only to the means to be
employed in furthering this result.
The organization and existence of
this tax association in our state is
see all about us of the need Of suple-
menting. by the activity OF the pri-
vate citizen. the work of the public
servant in the sphere of lawmaking
and the administration of law. Under
Jul oSSICu VI pOputdA NSlHhOAI,
where the public officer is chosen
more Or less at random from the body
of the electorate. frequently without
much regard to his qualifications, it
is inevitable that crudeness and in
efficiency in the administration of
public affairs result, especially when
and difficult matters as the science
ne xnr I,n toH
that the man who steps from the
business Office, or the farm, into the
halls of legislation, or into even the
fully deal with such complicated
questions as those of taxation, ques-
tions upon which the minds of eX-
perts more or less disagree? That
government can go on and does go
on tolerably we'll, that more mistakes
are not made, and greater injury Is
not suffered by the commonwealth,
under our system of selecting our law
making and administrative officers,
is at once standing wonder and a
striking proof of the adequacy of
popular government.
But that the management of public
affairs does go on as we'll as it does,
is not so much due to any mysterious
virtue inherent in popular institu-
tions, whereby the unframed, ordinary
man is suddenly transformed into an
enlightened public administrator, as
to the influence of the private citizen
in every walk of life, which is ex-
erted at all point in our municipal af-
fairs and which more than anything
else creates that public opinion which
is the real governing force In the
social state. That influence, to be-
come the most potent, must be ex-
pressed through some sort Of organi-
cation. Hence, the need and the great
value of voluntary organizations such
as this.
This work of the private citizen
displays the highest patriotism. 1t
means large sacrifice Of time. la
Dor and money for the benefit OF the
public, without hope or expectation
Of reward and usually with certain
ty of unjust criticism and misinter-
probation of motives.
Therefore, in view of the nature
Of the purpose and objects of this
association, the patriotic service in
which you are engaged, and the great
good which you are capable of doing,
] say to you, gentlemen of the North
Dakota State Tax association. that
you are welcome, heartily welcome
to the city of Grand Forks. where. no
less than in the state at large, your
unselfish devotion to the public well
fare is valued and admired
Feder:l Situation
The next address was by Dean A. A.
Bruce of the university law school,
who spoke on "S Aspects of Fed
eral and State Taxation" He spoke
along the line of showing the purpose
Of taxation laws. believing they were