Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1913-01-09
attract the attention of the elector much
more than If published in a general "
Assessment Of Property

Assessment Of Property
In my former messages to the, LegiSla.
ture | have repeatedly called attention tt
the ..lnculties presented by the custom
AIRY method Of administering the taxa
ton and revenue system Of the state. III
that connection 1 mentioned particularly
the aggregate low assessed Valuation
which mas made necessary the .compa-
ratively high rate of levy. ] also called
attention to the difficulties In the wa!
OF securing a higher valuation q a
more equitable distribution OF the tau
burden, recommending the GENERALIZATION
of authority over tax administration. The
Twelfth Legislative Assembly recognized
the necessity of an improvement in our
tax laws and administration and to this
end provided for the creation OF a per-
manent nom partisan tax commission.
This law became eective on July !, l9l2,
and Lat once selected three men whom \
believed to be the best qualified to un-
dertake the work to be done. The com
missloners Immediately organized ana
set about the performance OF the duties
Of their office. The results OF their
work. for the brief period they have been
in office, appears in the shape or a re-
port on the tax conditions in the state.
Their report not only points out the
| CNIS VI lilS o. ia q" ,~
suggests remedies. The commissioners
are to be congratulated on being able to
present so thorough a report during the
brief time they have been in office. and
commend this report to the careful
consideration of the Legislature.
Our system of assessment and taxa
ton is responsible for the criticism OF
our state in, jthe Wall Street Journal ar
ticic above referred to. 1t is not sener-
ally known that property in this state Is
assessed at only about One-fourth OF Its
actual value, inc that on account OF the
low assessment the rate necessarily APP
pears high. The reports of the State
GARD Of Equalization show that property
is rated by the assessor at about 25 per
cent. Of It's value. 1t is true the law
says that all property shall be assessed
ut its actual value. This is the only fair
Land just method of assessment and it is
the only possible way to secure a uniform
assessment. But there are many diff
cultics in the enforcement of this law
The salaries of many of the county Of
ficers are based upon the assessed valu-
alton of property in the county,, based
on a 25 per cent. assessment. TO increase
the assessment IS per cent. would give
such county officers an e~Xtravagant sal
airy. The mill tax for the state institu-
tions is likewise based upon a Is per
cent. valuation of property. If the
property was increased Is per cent, the
mill tax would become burdensome. And
so there should be a general revision OF
the avs fixing the salaries of county Of
ficerS. and of The mill tax and of the
laws relating to assessment and taxa
ton. a..s,a
l all our special attention to the re-
port of the state examiner, and recon
mend the amendments asked for by this
officer to the banking laws Of the state
You will find in this report that any
company desiring to do business in the
state can secure from the secretary OF
state the necessary auth rity n pro-
coed to sell stock, bonds or other evil
dence Of debt. with nothing back Of the
institution but the blue sky: and no a
thority exists to amir or prevent tho
sale of worthless stock until some dis.
satisfied creditor makes application, and
it may be then too late. The corporation
laws, should be amended SO as to protect
innocent purchasers n prevent the salt
Of worthless stock, bonds or other evi.
dence of Indebtedness; and the state eX.
aminer should be authorized to examine
such corporation 'andIreport favorably be.
fore it is allowed toisell any stock.
Public instruction
You will find in the report Of the su.
pcrintendcnt Of public instruction man!
recommendations in regard to the public
schools Of the state. most Of which l an
sure will meet with favorable considera.
ton: and while he recommends legis!a'
ton on the general subject of the schoo
laws, he wisely makes the recommends
ton. namely TT - w.. .-.
while present laws are not per-
81 .L.,, ,,a Do,oooh1,. co tiSfootorv
and should be allowed to stand until :
they have been fairly tested. Our
. schools are not suffering from lack
of legislation: there has beben a Ten
dency to over-legislate the schools
Legislative Appropriations
While practicing economy along ever!
possible line you should be as liberia
with tho state institutions as the reve'
nucs Of the state warrant. The Agri'
| cultural College. University. State Nor
NAL Schools, the School of Science, TIM
School of Forestry, the School for thu
Deaf, and the Normal and Industrial
School are all, doing good work; and II
| the consideration of what is necessar!
for any of these institutions ] am SURE
YOU will be governed by high motives t.
act for and in behalf Of the entire stat'
and not in the interests of any partIcula
institution or n particular locality.
We are obliged to provide literally TO
the penal and charitable institutions 0
the state. An emergency really exist!
at the asylum in jamestown. This IN
stitution is densely crowded and insanl
ty seems alarmingly on the increase. l
will be necessary to construct some neV
buildings at the asylum to provide ac
COMMUNICATIONS for the increase in popu
,ation. But one asylum is provided 10
by the constitution. which IS located a
:, Jamestown, and which has now a popu
Yation of over eight hundred inmates. ]
might be we'll for YOU to consider tle ao
j, visibility of amending the constitutlo'
t nv providing for another asylum in som
other locality. -
The institution for the Feeble Minde
, at Grafton will probably not require an
!, nov. improvements, except a farm hous
and the purchase of more land. Tier
. is no reason. however. why the countie
: slorld not be made responsible for tn
maintenance of the inmate the same a
: they are made responsible for the main
!. %tenance of the insane at the state hospi
, I'M at Jamestown; and ] recommend tina
: the law making the counties liable 10
thc maintenance Of the insane be mac
!. Ia .ann,y also to the inmates Of the feebl
! minded institution.
Tile School for the Dem, at Devils LAX
I has no building for industrial education
Only two trades are being taught IN
students, printing and carpentry. re
! this purpose the rooms over the bOlle
, house are used. The superintendent rec
. ommends a new building, to be devote
: exclusively to Industrial education. an
/. oxnacts m MT n tailoring and shoe