Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1913-01-02
TAX COMMISSION FINDS MUCH PERSONAL
PROPERTY IS ESCAPING TAXATION

{ cent. Household furniture at 10 per
cent. farm implements at 40 per
cent farm lands at 25 per cent, and
Hstructures at so per cent. No two,
items were assessed at the same ra-
ito to actual value! Another asses
zsor listed all of his items at rs per
cent except farm lands, which he put
at s45tsper cent, and structures at 35
per cent. Another says that he re-
turned household furniture at one
| fifth, moneys and credits and mer-8
chandise at one-fourth, town lots at
Sone-third, and Improvements at one
tenth of their true value. Yet an.
iotherput in domestic animals at 40,
per cent, household furniture and
farm Amplemnts at 20 per cent, and
farm lands at 80 per cent. We find
Iones saying that he was instructed by
the township officials and the ex-as-
SCISSOR that domestic animals should
fbe assessed at 95 per cent, household:
furniture at 80 per cent, farm i'm
tplements at 25 per cent and farm
lands and structures at 20 per cent.
One who gave domestic animals
farm implements and structures at
33 S1-3 per cent said that 1T is hard
to give the true value of household
furniture Another assessor found
1t necessary to return farm impls-
.ments and farm lands at rs per cent
and structures and improvements at
SO per cent. Three assessors whose
assessing districts lie within a few
miles Of each other, made the fol-
lowing answer: Assessor No. i ::
Domestic animals, household furni-
turesand farm implements at SO per
cent; town lots and farm lands at
rs per cent. Assessor No. 2: Do
mestic animals, household furniture
and farm implements at SO per cent.
FtUNn lots and farm lands at Is per
EGaRtafnd structures and improve
mentf at IS per cent. Assessor No.
appraised everything at 40 per
cent except farm lands which he re-
turned at 20 per cent, and structures
and Improvements at so per cent.
The commission is clothed with
ample authority to administer the
tax laws of the state, but 1t is the.
contention of it's present members
that they cannot secure a just dis
tribution Of the tax. burden without
continuing downward the centraliza-
tion OF authority to the county. They
recommend that the legislature abol-
ish the township assessor system
and substitute for it the county as
SCISSOR system. In the larger coun-
ties this official to become one of the
regular county officers, but in the
smaller counties, where the salary
world be a burden, one of the reg
|.ulai county officers would be ex-of-
ficid, county assessor and receive ex-
trar compensation. On the county
asst ysor would be placed the respon-
sibI ,ty Of the assessment Of his coun-
|,ty. He should be appointed by the,
DO, j of county commissioners, and.
shd Id be removable by them or the.
Ffad commission. He, together with
thA necessary assistants, would make
| the regular assessment of the coun-
|ty. lihe assistants would be appoint
led by the county assessor and con-
armed by the county commissioners
and to be removed by either the
lcounty assessor, the board OF county
commissioners, or the tax commits
sion. The removal Of either the
county assessor or an assistant by
1.-THE board Of county commissioners
would be renewable by the tax COM
mission.
Es, once each year the county asses
sors, would assemble at Bismarck
Land ia conference with the state tax
Ecommission review their work and,
Ersceiye their instructions. This
conference might last q number Of
Idaysi and be turned into 9 training
Esthool. The tax commission can keep
II HI close touch With one-half hun
Idfed assessors. but would ind It ut-