The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1912-06-18
EQUALIZATION OF
TAXES DIFFICULT

Minot, N. D., July 1S.-The work Of
equaliZing the tax levy by the Minot
city commission is now in full swing.
Mr.. Wheeler, he present assessor, has
worked hard during the entire eason
and his work shows results, but, new
ertheless, many adjustments r found
necessary.
In speaking OF the work, Atty. Hal
Yor l.. Halvorson, chairman of the
board, stated that while the equaliza-
ton of the taxes in the city was diff
cult, hat was by no means the solu-
tion of the tax problem. 1t makes no
difference what system Of taxation be
adopted you will always have to equal
ize, but under our present laws it is
and can be only a farce. The state
constitution specifically provides that
all property, including moneys and
credits, shall be assessed at it's true
value. To state that no property in
North Dakota is or ever has beer as
sessed at the true value is a fact too
well known to permit OF argument.
But this apparently dead letter con-
stitutional provision never enforced
anywhere or by anyone, gives rise to
the greatest difficulty in providing a
just system for public evenue For a
concrete example, we will take Ward
county, and ] might say that the con-
ditions found here prevail in every
county in the state, and here we find
that cities and villages never pay in
the same preparation. Some boards
assess at fifteen to twenty per cent,
especially in the small towns where
they do not need much revenue and
have neither fire departments, police
officers or other expenses necessitatng
a large amount of local funds. In the
city, a certain amount must always be
raised, generally about all a fair valu-
alton will allow, and to get this sum
needed locally and justly paid by local
taxes, about forty cents IN each dol
lar fust be paid to the state by such
city, even though it's valuation is
based on almost a hundred per cent tn
get enough for it's needs. This is
practically a bonus. Take Minot, and
you will find that we will need in the
neighborhood of thirty to thi-ty-f1ve
per cent of the actual valuation of its
property to get the required amount
to run the city government, schools,
library and other public agencies. The
assessors of Ward county in conven :
ton assembled agreed to assess farm
lands at ten per cent of their real
value only. This makes 1t necessary
for the property owner in the city to
J pay SO towards the general state tax
to every one paid on property owned
in the small villages and townships
The same condition In a greater or
less degree exists in every city in the
state. II the law were complied with,
and the assessor and all of them up
held the constitution as they theore-
taxes could be equalized, but so long
as not only the actual value, but also
the percentage thereof be different in
different sections and in the same
county there can be no Just taxation,
The trouble is that each city, village
or township is not allowed under the
present law to raise the amount II re
quires for its own needs independent
OF the state tax and the state general
levy made as a separate levy and on
the same percentage OF value all over
the state. This should be allowed. One
can hardly censure the township and
villages for putting the levy down to
ten per cent If they a get along To-
cally on their percentage thereof and
1t lis only fair that the city should
pay for it's more expensive government
in return for the city benefits but GER
| tainIy no man IA say that there IL
justice in the present system as OPP
/ Grated, where your laboring men Of
the city pays the same taxes to the
state for general purposes, in addition
to the large local tax, on his $1,000
| cottage that is paid by the merchant
Of the nearby village on his $4,000
home, or the farmer on his $4,000
farm.
1t is hoped that the tax commission
to be appointed by the governor I'm.
der the new law passed by the las
legislature will remedy this most vi.
cfous defect in our law. Also that all
the equalization boards OF the STATE
vii. try to work as lei an equal basis
az the law will permit, to the end tina
the burden Of government be PLACED
equally as to all.