The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1913-01-20
NEWS OF The NORTHWEST
MORTGAGE TAX CONDEMNED
BY STATE ASSOCIATION

NHs sH.EaHA
Grand Forks. N. d., Jan. 20sThis In
vestigation OF the wisconsin income
tax system and the exemption Of
mortgages from taxation were among
the important recommendations OF the
North Dakota Tax association which
closed it's annual meeting here. The
association also endorsed the National
Tax association and the creation Of the
tax commission. 1t voted in favor of
the constitutional provision that all
property be assessed at full value. The
abolition of the S per cent exemption
OF loans and mortgages of banks was
recommended and the creation of the
Office of county assessor was favored.
Onlcers for the ensuing year were
elected as follows:
President-T. S. Hunt, LaMoure.
Vice Presidential. r. Wheeler,
Minot.
Secretary Treasurer-James e.
Boyle, Grand Forks.
Executive Committee-The officers
and r. B, Blakemores Fargo; wv. w.
Felson, Cavalier.
Publicity Urged.
An interesting paper vas read on
Publicity OF Real Estate Assessment
Lists by Mayor J. w. Jackson of Will
liston. Mr.. Jackson declared that
much OF the objection which is con-
tinuaIly being made to taxes is due
to lack Of knowledge. He also con-
tended that in many cities wealthy
men had reduced their taxes below a
fair proportion because OF their i'm
fiuence with the assessors and the fact
that the public generally do not know
the conditions.
Il am a firm believer in publicity
of the peoples business" said Mr..
Jackson, including real estate assess
nent lists. If q municipality is prop
erly conducted and publicity given to
it's financial affairs, there is no need
for any taxpayer to cry where does the
money come from and where does it
so toy If he is performing his duty
as a citizen, he is reading and study
ing those financial reports, the annual
itemiZed appropriation and tax levy
statement and knows what the money
is levied for and how. used. If he does
not perform his duty as a citizen and
inform himself on these matters OF his
own business, 1t is g. question if he is
entitled to any great consideration
when he cries where does the money
go to- But without the publicity he
cannot be a good citizen.
Whenever our taxpayers insist up-
on full publicity and then use that
publicity as it is meant to be used by
them municipal evils will fast disap-
pear. And by learning to look upon
assessment for taxation as a human
question, we will make great Roadway
with that most vital problem.
Farm buildings, personal property
and land pay no taxes. yet so long and
persistently have these inanimate OBJ
jects been spoken of and considered as
being taxed that the public has all but
lost sight OF the fact that 1t Is men
and wome n not things who are
Real Estate Assessment.
T. f. Packard OF the state tax com
mission was to have read a paper on
The Assessment Of Real Estate in
North Dakota, but as he was unable to
be present, his paper was read.
After pointing out the difficulty OF
securing uniform assessments where
there is a different assessor for each
township and recommending the
county assessor plan, Mr.. Packard
took up the proper method Of deter
mining the real value Of land. He de-
clared in fayer OF the so-called SOM
er's plan. The paper was in part:
whether or not the mathematical
application OF Mr.. Somers unit of
value is the most desirable, 1t is GER
tainly commendable from the view
point of simplicity and common sense.
The city or taxing district is subdf-
vided into natural areas and a stand
ard unit OF value determined. The
most valuable property is chosen for
such unit and through every available
source its value determined. Real es-
tate dealers, commercial clubs, inn
provement clubs, taxing officials, etc.
are all enlisted IN determining the
value of the property unit. When q
tentative unit has been established,
the public is taken into the confidence
4 the officials through the press. Peo-
. pie generally are asked to share in the
problems of fixing the value OF GER
tain properties which are to be used as
units. When final and satisfactory
valuations are reached, a formula Is
worked out whereby a scientific appIi-
cation is made of the unit OF value to
all the property in the taxing district,
or some subdivision OF it. 1t is said
that under the Sorners formula the
valuations established meet with the