The Hope pioneer. [volume] (Hope, N.D.) 1882-1964, 1913-01-09
! HIGHER ASSESSMENTS
IvSsNtsV Ut0st6U
NORTH DAKOTA COMMISSION DIS.
cussEs QUESTION OF
MORE TAXES.
Law Previously Neglected and
Levies Made on
Percentage
Basis.

Bismarck.-1t is quite clear from the
report which the North Dakota tax
commission will submit to the COVER.
mol and the 18th legislative assembly
that unless the members Of the legis.
lature desire to have property in the
state assessed at ANYTHING but its &C.
tnal value they will have to pass a
law designating the ratio to be used
Makes Plan Clear.
While the report does not emphasize
the contention that an attempt ought
to be made to follow the plain provt.
sions of the state law. yet it is made
pretty clear that such an attempt will
he made unless the legislature deems
1t wise to pass a law fixing a uniform
ratio for the state. While the com.
mission c%onfesses that they have lit.
tie hopes Of obtaining a 100 per rent
assessment the first year or approx.
mating it, they are confident that the
assessable property in the state can
be tripled or nuadrnpled
After setting forth at considerable
length the figures showing the low
percentage Of the taxable wealth of
the state carried on the assessment
rolls and emphasizing the necessity of
improving the assessing machinery of
the state With a view to procuring a
more complete listing of all property
at higher valuations. the commission
discusses at some length the problems
that will arise in connection with the
Increased assessabIe property of The
state.
Necessity Of Present Status. -
These problems arise ont of provi-
sions of the constitution and the laws
which prescribe the rules for assess.
ing property and which have made
salaries, debt limits. maximum levios
and levies Of special taxes to depend
upon assessed valuations. The COM
mission points out the necessity of pre-.
serving the present status in so far as
these matters are concerned and rec,
nmmendS the passage of a law that
will insure the minimum of disturb
nnce Of existing scales.
1T is a matter Of universal knowl.
edge in this state" says the report,
that the law provides for the assess
ment Of all property at full value. It
Is equally well known that in practice
the law has been neglected from he
beginning and that all, assessments
have been made upon the percentage
basis. It is shown hat while prop.
Prty has been assessed at from IS to
20 per cent of it's actual valne in he
aggregate. there is no fixed percentage
basis and the ration of assessed value
varies from almost nothing to 40 per
cent. This. then, is the situation.
declares the commission. THE law
requires the assessment at full valne:
established practice canses assess.
nents to he made at VARYING nor.
sentages Of fnll valne: the whole mat.
err heing OF no vital importance from
IN Administrative point of vieW-the
essential thing being the necessity of
,aving the law and the practice con.
iOrm."
Section '-s Of the state constitu.
ion provides that laws shall be
passed taxing by uniform rule all prop
erty according to it's true value in
money! and it is commended that the
intent was to establish a rule of taxa
ion whereby every taxable species OF
'roperty shall share the burden OF
axation equally with every other
aXablc species of property, accord.
ne to their respective money values,
inc that this rule of uniformity is com.
)lied with SO long as the tax rate an.
'lled to each is the same and so long
rs the same ratio of assessed to
lctual value is maintained.
However points out the commits.
lion. there will be a general disturb.
NICE among the salaries of officials
lebt limits. maximum levies and levins
II special taxes. whether or 90 the
legislature passes the so per cent law,
The salaries of county officials are
'egulated with the assessed value Of
he county as a base and if this as.
'essed value is materially raised the
salaries Of the officials will be cores
oondingly raised. For instance, if tho
assessment was trebled the salary of
he states attorney in a county
having approximately an assessed val.
1lation of $4,000, 600, would be adj
7anced from me to two thousand dol.
lars; that of the clerk of court, from
$500 to $1,000: the county Judge, from
$1,000 to $1,000; the county auditor
from $1,000 to $2,200;. the register of
deeds, from $1,400 to $500, and the
county treasurer, from $500 to $4,000.
1t Is needless to point out that these
salaries would be out of proportion to
the services rendered.
Prisoners Taken Back to New JERSEY.
Minot.-All Of the four New Jcr.
seY prisoners who broke parole have