Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-03-06
Tax Commissioner II Wallace
Condemns Action Of County .
Commissioners
Claims Borlelgh County Has
No Right to Elevator Com.
paDy's Money
Cites Opinion Of Attorney Gen.
erals Office TO Prove
Bis Contention

BismarcA, N. D., March 5.-Edi-
tor Bismarck Tribune.
Dear Sir:
:"My attention has been called to
a resolution adopted by the board OF
county commissioners Of Burleigh
county at their meeting today, where
in they personally condemn me and
the state tax commission for the set
Element of certain taxes of the Great
Western Elevator company. While l
am not particularly interested in the
resolutions Of the Burleigh county
commissioners, l thought perhaps
that you might be interested in the
truth. I'D
"The facts are that the tax against
this corporation a Of doubtful le-
gality, the chances being very much
in favor of, the tax being set aside if
it came to trial. The attorney gen.
erals Office had advised that the tax
was illegal and the opinion had fall
len into the hands Of the elevator peo-
pie and they had supplied copies OF
it to officials in the counties where
they owned property.
When the matter was called to
the attention Of the tax commission
it fell to my lot to investigate the
matter. which l did, and being an
old practitioner. I thought l saw a
chance Of securing at least a portion
of the tax by a good strong bluff and
l proceeded to make It..
BY proper legal steps Sheriff
Barnes was authorized to seize their
elevator at burleigh, in this county,
This he did and advertised it for
sale. Peculiar as it may seem, this
same board of county commission
ers. which resoluted so valiantly to-
day, tried to prevent Sheriff Barnes
from proceeding with the sale. He
was not side.tracked by their petty
bluffing and proceeded with the
sale-wkereon the Great Western
Grain company paid the tax under
protest. Shortly afterward they pro-
posed through their attorneys to pay
one half of the tax throughout the
state. After consultation with the
attorney generals Office, it was de-
cided to advise the acceptance of the
compromise. County officials were
advised that while it was not legal,
strictly speaking, to abate taxes, ur.
der the existing circumstances that
it was probably good business policy
and would unquestionably be the safe
thing to do. Most of the counties
made such a settlement while Bur.
leigh county received the total tax
and, of course, in fairness should
have returned half of it. This Is al
of the affair which appears on the
surface.
"The real trouble, however. arises
from my activity in forcing the Bis
marck Water Supply company to pay
SIS, 500 on back taxes or take an ap..
peal. In this case, as in the suit
afainst the Great Western Elevator
company l had to fight a majority OF
= Burleigh county board of com.
missioners to accomplish anything
In that cast l had the law on my side
and won in the district court
would have been foolish to have com
promised, but in the case in question,
the other fellow had the big end Of
the legal authority, and l thought we
were lucky to secure half of the tax,
aggregating several thousand dollars,
Speaking Of tax ATTACHMENTS, the
Burleigh county commissioners are
in a peculiar position to throw
many stones at glass houses-it ap.
pears from the county records that
this has been n of their. favorite
pastimes. It is probably that they
have illegally abated enough taxes
to pay the bonded dept of Burleigh
county, and it is not a small one
either.
II think the tax commission per.
formed a real service to the state in
this matter. The Great Western
Elevator company had been succeed
ed by the Great Western Grain Co.,
and the transfer Of property had
been SO we'll done legally that there
appeared to be no opening for the
collection Of the tax, and the fact we
succeeded ii getting the Great West
ern Grain company to pay half Of the
taxes of the Great Western Elevator
company, when our legal claims were
so slender that Assistant Attorney
General Zuger was positive that no
collection could be made. seems to
me to be commendable.
IF this were a personal matter !
would not ask for space in your pap.
er, but as it touches the revenues Of
the state and the conduct Of public
officials, l feel that the people might
be interested in it and in any event
ought to know the truth.
Sincerely yours.
g.. : GEO. E. WALLACE"
AGED WOMAN DIES.
ChrrohoS orry ~ n March g.