Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1913-01-03
TAX Commission Offers
MORE SUGGESTIONS IN
REGARD TO new TAX LAWS

way as not to disturb the present
scale of salaries.
"The maximum tax levies have been
fixed in the various statutes" says the
report upon the proposition that the
low valuations now customary would
continue and is obvious that any sharp
increase in the assessed value Of prop.
erty in, any taxing district, the county
AID the state would make it possible
to raise the amount of revenue greatly
In excess of that now possible under
the maximum levies. Provision
should be made which would continue
the present limits upon tax levies until
we arrive at the point in the assess
ment of property throughout the state
where it will be possible 70 anticipate,
with a reasonable degree of certainty
the assessed valuation and the rcas-
enable revenue needs of the various
units of government. In the state of
Kansas this condition has been provid-
ed for by a general statute which has
provided for the continuation OF eX-
listing maximum revenue provisions
on the basis of the last assessment
pending the rise in the assessed val.
uation incident to the methods adopt
ed, by the tax commission. A law
similar to that of Kansas will be sub
mitted to the legislature with a rec.
ommendation that the same be adopt
ed"
County Tuition Fund.
The effect of a probable increase on
the two mill county tuition fund is
discussed in the report. This levy of
two mills On the assessed valuation is
less than five mills, and forty school
The funds derived from this tax with
the appOrtiOnment Of the state tuition
have proved to be sufficient for the
needs of fifty or more school Districts
in the state. More than one-tifth of
the school districts in the state levy
less than five mills, and forty schol
districts levy the maximum amount,
thirty mills. for school purposes. at
would thus seem that provision should
be made which would retain the pres
ent scale of revenues for common
school purposes. This should be done
in such a way as to leave the local
districts ample discretion in the mat
ter of tax levy and at the same time
the present maximum should not be
exceeded In the law that will be sub
mitted by the tax commission 2rovis-
ion will be made to care for this situa-
ton" l1f
Laws have been passed." runs the
report, "either providing for or author
izing levies to be made for special
purposes, such for7instance, wo,f boun-
ty, county fairs, etc. Insofar as these
laws provide arbitrarily for a specific
rate, safeguard should be provided
against increasing the funds raised
thereby hey ond reason and insofar as
levies,, have been authorized for spec
ial purposes care should be exercised
to guard against the raising Of funds
in excess of the amount contempla:-
ed by the legislature. In the law
which will be submitted by the tax
commission, safe guards will be pro
vided to care for the contingencies
mentioned herein"
More Money for Schools.
The report points out that The one
mill maintenance tax for state edu.
cational institutions is not adequate
for many Of the institutions and sub.
mits a list OF the appropriations for
the various institutions made by the
18th legislative assembly. In view of
the fact that ample maintenance
funds are provided for some Of the
state institutions by their income from
the university and school land fund
and their apportionment Of the mill
tax, while others have to receive large
appropriations for maintenance b.
Legislative enactment, the commission
concludes that this is a serious prob.
lem for the legislature to wrestle with
and adjust.
AS touching this subject the report
states: "The tax commission has no
recommendation to make regarding
the matter of the one mill tax. 1t is.
content to present the condition, as
set forth above, and is' ready to give
the Legislature whatever assistance it
viii be possible to render in the mat.
ter of estimating the total assessed
valuation of property upon whatever
basis of assessment the legislature
may determine"
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