The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1913-01-08
tContinued from Page ~

and this Is not intended as a reflection
upon those In charge of our institu.
lions. Indeed. it is Il compliment,
rather than a rejection. for Il they
ZION and want to see it grow and build
and develop they would not be fit to
BE- in charge Of it. Eut We can no,
give 1t all to one: We have just &c
much provided which mus. be equita.
nly distributed between the diffcren;
institutions OF the state in accordance
win their needs. and in doing so
so confined and that only SO much he
appropriated rs Is necessary for run.
ming the state and for the maintcn.
ance OF our state institutions.
Proposed Constitutional Amendments
Inc law providing for the publica-
Ition OF proposed constitutional amenG
ments in one newspaper in each coun.
Ivy /! the state should be repealed,
and. II published at all. some other
lea, less expensive than the prcsen,
system. 1t cost the state $1s,2ss to
publish the proposed amendments
passed by the last legislative assem-
Oily. all OF which proposed amend.
ments must be submitted TO this legis-
lattve assembly for approval. and if
approved submitted I" the people at
SS sSss&AaA SlSN liNll. ~ ltll ulN
seems necessary to publish proposed
amendments to the constitution until
Ihfter such proposed amendments ha c
passed two sessions of the legislature
and are ready for submission to the
people for their votes; but If publicit:,
is necessary after a proposed amend
ment has passed one session Of the
provide a less expensive method of
publicity. The publication of such
proposed amendments in the publicit. ::
pamphlet would be much less expen-
lsive and would give the amendment
much more publicity. This pamphlet
must be published and distributed. Ii
is a pamphlet which relates solely
and alone to elections and. therefore,
would attract the attention of the
lector much more than IL published
in a general newspaper.
Assessment of Property.
In my former messages to the leg
lslature 1 ave repeatedly called at
tentton to the difficulties presented by
|tne customary method of administer
Ilns n taxation Inc revenue system
OF the state. In that connection |
mentioned particular ly the aggregate
low assessed valuation which has
high rate Of levy. I also called atten-
ton to the difficulties in the way OF
securing a higher valuation and a
more equitable distribution Of the tax
burden. recommending the centraliza-
ton OF authority ove tax administra-
ton. The twelfth legislative assem-
bly, recognized the necessity Of an i'm
provement in our tag laws and ad-
ministration and to this end provided
Tor the creation Of a permanent non
partisan tax commission. This Law
became effective on July /. 1912, and
l at once selected three men whom
believed to be the best qualified %
undertake the work to be done. The
commissioners Immediately organized
duties OF their Office. The results Of
their work. for the brief period they
nave been in Office. appears in the
shape OF a report or the tax condi-
lions in the state. Their report not
only points cut the evils of the presen!
tax system. but SUGGESTS remedies.
The commissioners are to be con-
graduated on being able to presen,
so thorough a report, during the brici
time they have been in office, and ]
commend this report to the careful
consideration of the legislature.
Our system of assessment and tan
alton is responsible for the criticism
OF our state in the Wall Street Jaur-
nal article above referred to. 1t is
rot generally known that property in
his state is assessed 1T only about one
fourth Of its actual value, and that
on account Of the low assessment the
rate necessarily appears high. The
reports OF the state board Of equali-
zation show that property is rated BY
the assessor at about twenty-five per
cent Of its value. 1t is true the law
says that all property shall be as
sessed at its actual value. This is
the only fair and Just method of as
sessment and it IS the only possible
way 70 secure Il uniform assessment
But there are many difficulties In the
enforcement Of this law. The salaries
of many Of the county officers arc
based upon the assessed valuation OF
property in the county. based on &.
twenty-five per cent assessment. To
increase the assessment serenty-n,e
Per cent would give such county off,
GERS an extravagant salary. The mill
tax for the state institutions is like
wise based upon a twenty-five Der
cent valuation Of property. II the pro-
perry was increased seventy-hve Der
cent the mill tax would become bur.
densome. AND SO there should be a
general revision Of the laws fixing the
salaries of county officers. and Of the
mill tax and OF the laws relating to
assessment n taxation.
l call your special attention to the
report OF the state examiner. and rec
ommend the amendments asked for
by this officer TO the banking laws
of the state. You will find in this
report that any company desiring Ia
do business in the state can secure
from the secretary of state the neces-