The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1911-01-26
fine Meeting OF
THE ASSOCIATION

| Bismarck, N. D., Jan. 26.-There was
a good attendance at the opening ses-
sion OF the state tax association at
the commercial club last night. The
morning was given over to the regis
tration of delegates and in the after
| noon business of the association was
transacted and an early adjournment
was taken in order to give the visitors
an opportunity to attend the legisla-
tive sessions at the capitol.
Three excellent addresses were heard
during the evenings programme. which
were by Secretary of State Norton,
Iver o. Acker, assistant legislative Ii
brarian, and w. w. Felson, auditor of
Pembina county. All three created a
great deal of interest.
Secretary Of State Norton began his
| address by advocating the repeal Of
the present provision Of the constitu-
ton requiring the assessment of all
properties at their full value. He said
that until such time as this provi-
sion could be done away with, he be-
lieved that the appointment of county
assessors should be brought about, be-
lieving that the appointment Of such
| assessors would serve to bring about
| more uniform assessments.
Mr.. Norton declared emphatically
| that the present method of assessment
In North Dakota was decidedly behind
the progressive spirit Of the age. He
said the system was an old one which
was very faulty, and he felt the time
| had come for more modern ideas to be
put into practice. On unimproved
| land, he said a higher rate of assess
ment should be installed which would
dispense with the penalty that was
attached to the making Of improve
ments by the payment of increased
taxes. He also stated he was in favor
or the gross earnings tax for railroads
Mr.. Acker, who followed, was an ad-
vocate of the Ohio plan of uniform
accounting. He Endorsed it's adoption
In North Dakota, and contended thai
under the present system of account
ing in this state it was absolutely i'm.
possible to gain anything worth Will,
in the way of statistics. In one county,
item is carried a certain head while IL
another it is found to be entirely diff.
ferent. Such difference makes com.
parison for statistical purposes inn
possible. Under the Ohio plan tn,
accounts are made uniform and are
made valuable in that they are avail.
able for comparative purposes. The
Ohio law has been adopted by Indiana
and Massachusetts, while Wyomins
and Washington have laws very much
similar. At the present time South
Dakota and Michigan are considerine
such proposed measures.
/ Mr.. Acker believed that the present
system of accounting in the state de.
manded that some action be taken thai
would make the accounts uniform
throughout.
Uniform Accounting.
/ County Auditor w. w. Felson OF
Pembina was down for an address or
Uniform Accounting, but did not ar.
rive in the city until after the meet.
ing, but his paper was read by DR.
! Boyle.
The discussion of the various papers
was participated in by r. A. Nestos
of Minot, T. S. Hunt Of LaMoure, Swell
bjorn Johnson of Bismarck and others
The principal topic for discussion was
uniform accounting, and the trend on
the thoughts expressed showed that
| thO plSSehI plu WHICH IS ,DeIOre the
legislature for consideration at this
legislative assembly is favored by the
delegates here.
Upon motion the president was au-
thorized to appoint a committee on
resolutions and a committee on nomi-
nations. The resolutions committee
consists of A. @. Lewis of Fargo, H. H.
Aaker Of Fargo and W. w. Felson OF
Pembina. The committee on nomina-
tons was not appointed last evening.