The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1912-12-26
COUNTY TAXING
PLAN ADVOCATED
Report Shows
That Only Is Per Cent of
Property is Assessed.

A Ia ANNIkI AJa
kota tax commission demonstrates by
a mass OF statistics that property in
me aggregate Is being assessed at
from 10 to 20 per cen, of its actual
value n that q grea, mass Of per-
s ~ property ts escaping taxation
mended is the adoption OF the class
.asatlon amendment to the constltu.
1lon and another IL the county as
SCISSOR system. They point out that
.ns trend OF the age is all the ad-
minissratlve departments OF govern.
anth IS toward the Capitalization OF
Gals. who can be held directly re-.
sponslole either to the executive or to
tne people themselves. and that the
mu!tiplicity OF o~ficials each clothe 1
WIN nt;le authority end to confu-
SION IN any administrative undertake
ms. whether public Or private.
IN an tho range Of the American
sss'enl or governmew, there is moth
ing more ludricous than our attempts
a. listing taxable property. In North
takota this year we elected LAS as
SCISSORS and empowered them to lis,
ana appraise PROPERTY in their respec-
I'VE taxing districts. placing over
them no central authority. This has
been the mode Of assessment since
statehood: A large number Of assess
ors are elected. instructed to list and
anpraise the taxable property. No
oincial has the power to enforce his
views upon them and they go forth
ana aPpraIss properly with as many
STANDARDS OF ratio and as many the
ores OF value as there are assessors.
rms results in an assessment that is
ANYTHING but uniform and In a tax
burden unjust and unequitable. 1t Is
the contention of the commission that
unless properly is listed at its true
value. or a uniform ratio Of Its true
value. that it Is utterly Impossible.
ton to remedy the defect.
Reset Method Ineffective.
inefecttveness Of the present
method OF appraisement," says the re.
lport. was shown by replies received
20 INQUIRIES sent out shortly after the
organization OF this commission. The
lraiios OF appraisement to the true
value Of taxable property az shown
by the replies We're most astounding,
ranging from nothing to Is per cent.
One assessor in Williams county la
bored under The hallucination that he
was returning property for taxation
At 10 per cent OF Its true value. The
range was as follows:
All domestic animals 20. 25, 80 1-3,
80 and 80 per cent.
Household furniture 20, Is, 30,
s3l-3, 40. 50 and So per cent.
Farm implements 20. rs. 30 SO Ia,
10. SO and so percent.
Moneys and credits 0. IS and 40 per
Merchandise IS. 33 LIS. IS and 20
per cent.
Town lots Is. 20. IS. 80. SO Ia, IS,
40. so and IS per cent.
Farms lands Is, 20. rs. 80. 80 Is,
So. 40 and IS per cent.
Structures 20, IS. SO 1-3, IS, 40 and
so per cent.
While there can be no question
that many Of the assessors endeavored
to make a true statement OF. the ratios
actually used by them 1t is too evi.
dent that many OF them simply put
down grossly exaggerated percentages
with the hope that in some manner
It might help to reduce the tax in
their respective assessing districts.
Divergence Between Assessors.
The wide divergence among DIFF
ferent assessors was not the only as
founding fact brought out by these
inquiries. Almost as great a differ
ence u ratios was revealed among the
different items returned by the same
SCISSOR reported that he appraised do.
nestle animals at 90 per cent: house,
hold furniture at 10 per cent: farm
implements at 40 per cent: farm
lands at IS per cent, and structures
at 90 per cent. No two items were
assessed at the same ratio to actual
value: Another assessor listed all Of
lands. which he put at Is per cent.
and structures at IS per cent. Anoth-
er says that he returned household
furniture at one-ffth: money and
credits and merchandise a one
fourth: town lots at one-third, and
true value. Yet another put indo.
mestic animals at 40 per cent. house,
hold furniture and farm implements
at 20 per cent and farm lands 80 per
cent. We find n saying that he was
instructed by the township officials
and the ex-assessor that domestic
animals should be assessed at s. per
cent, farm implements at Is per cent
and farm lands and structures at 20
per cent. One who gave domestic
animals. farm implements and struc.
lures at SO 1-3 per cent said that. "It
is hard to give the true value Of
household furniture and put in farm
lands at from w to three dollars
per acre." Another assessor found It
necessary to return farm implements
and farm lands at Is PEI cen and
structures and improvements at 50
per cent. Three assessors, whose as
sessing districts lie within = few miles
OF each other. made the following an.
swer: Assessor Nc. !, domestic ami
mails. household furniture and farm
implements at 80 per cent: town lots
and farm lands at 767 per cen As.
seesor No. 2. domestic animals. house.
hold furniture and farm implements
at so per cont; town lots and farm
lands at Is per cent: and structures
and improvements at rs per e AS
SCISSOR No. 3, appraised everything at
40 per cent except farm lands. which
lures and Improvements at so per
cent"
Believe County Assessor Best,
The commission Ia clothed with am
pie authority to administer the tax
laws OF the state. but It Is the con.