Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1912-12-07

Special Taxes.
Tho custom OF lcvying special taxes
to provide funds for the payment OF
expenses that are properly general
expenses" OF the state. instead OF cnak-
ing appropriations. Is growing. The
practice should be stopped. AT the
present time We are levying special
taxes for the following purposes:
Wolf Bounty fund.
Glandered Horses fund.
EOviae tuberculosis fund.
Mil Tax Educational ln%stitntions).
There Is not one account mentioned
above hut that could be properly
classed as a general expense" Of the
state. and the only idea In passing
laws to provide for special taxes Is 10
make II appear that less funds are be.
ing appropriately than really are.
II does not matter whether the pay.
ments be paid from funds appropriate.
ed, or raised by Il special tax, the
taxpayer must provide the funds.
The special tax" makes the nc.
counting of the state cumbersome,
and the accounts are never closed,
for so long as there are unpaid taxes
on property assessed In the year IN
which he special tax was levied, the
account must be carried on the books
of the state and county.
Whenever It Is at all possible TO
take care Of the expenses OF the state
by appropriations, it should be done,
and ] hope that special taxes will be
abolished and the practice discontin'
ued.
Wolf Bounty.
In 1911 the legislature reduced the
levy to provide funds for the payment
Of wolf bounty to 100 Of a mill. This
has proven insufficient. II the fund
for payment Of this bounty must DO
raised by special levy, the levy should
be at least 40 of one mill.
This year l would again call atten.
ton to the fact that we have on our
statute books two laws providing for
the payment Of wolf bounty. One a
| county bounty law, and the other a
| state bounty law, One or the other
| should be abolished.
Bovine Tupercular Cattle.
The levy to provide funds for the
| payment of claims for the destruction
II cattle affected with bovine tuber.
culosis was state at 1.2O OF a mill.
| This has provided funds 10 pay nearly
every bill presented. This tax should
DO abolished and an appropriation
made for this purpose.
Gianaersd Aorses.
In 1909 an appropriation OF 100000
was made to pay claims for destruc-
ton of glandered horses. In 1911 a
special tax was levied. The special
tax has proven insufficient and there
are on file now a number OF bills, un-
paid for want Of funds. This special
tax should be abolished and the old
:pethod of making an appropriation to
pay for g%landered horses, used. With
the special tax no more claims can
be paid than taxes are collected to
the credit of such special fund, as a
consequence We have unpaid a large
number OF claims belonging to peo-
pde who are sorely in need Of money
and should have been paid.
One Mill Tax Educational lnstitu.
tons.
About $3.50, 100000 is distributed an
nually to the several educational in
| situations named in section 842 OF the
Revised Codes for 1905. The collec.
tons are received from a special levy
OF one mill on the assessed valla'
ton of all property
The law provides that as the tax
is collected monthly the state auditor
shall remit the amount apportioned
to the institution as named in the
law. The manner of distribution, at
least, is in violation OF Section 1856
of the Constitution, which provides
that no money shall be paid out Of the
state treasury except on an itemized
voucher filed with the state auditor.
The funds so collected are used for
I the maintenance Of educational in
| situations named in the law and are
properly general expenses of the
state. This special tax should be abol-
ished and appropriations made for
their maintenance, as for other state
institutions. ..
Miscellaneous Collections.
Some of the state institutions are
collecting large sums of money which
are handled by the institution with
out having been accounted or depos-
tied with the state treasurer.
Laws should be passed compelling
| every person, commission, or institu-
ton, to turn over to the state treas
urer for credit as may be proper, all
state and institution funds collected
and payments should be made only
on proper vouchers filed with the
state auditor, as all other payments
are handled.
Care Of Insane Charged to Counties.
The amount due from counties for
the care of insane as provided by the
laws Of 1907, will average near the
hundred thousand dollar ara. The
law providing for the payment Of this
care by the counties from which the
patients were admitted, is badly in
need Of some revising. The penalty
clause for failure to make payment
should be amended sc that o1e could
know what it means. The law should
be amended 10 that there would be no
question about the method Of credit
ing the insane asylum with the
amounts due them, and it should be
further amended so that there could
be no misunderstanding about the
manner in which he county should
make its settlement with the state.
With the Introduction Of a board Of