Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-10-02

Go C1ClC llo 'UCCl Lax
cradle discussion for several years
regarding the tax levy exceeding the
constitutional limit, State Auditor
Jorgenson discusses the matter in
his letter Of transmittal 10 the Gov
ernor, and quotes literally from the
law to make the matter clear.
Mr.. %Jcrgenson says the special taA
habit is becoming a curse to the
state, thousands of dollars being an
nually appropriated in this manner
and the legislature should do some
thing to check this practice and
make the appropriation out of the
general fund so one could know pos
itively what amounts were being ap
propriated for the several purposes
and what the total cost of mainten'
ance of the state may be.
Attention has repeatedly been call,
ed to the fact that THE tax levy for
state purposes, because OF Special
taxes, is in excess of the limit OF four
mills stated in the Constitution and
the Statutes. The Sections are cit
ed following:
Section LIZA of the Constitution
reads as follows:
Shall Provide Revenue.
"The legislature assembly shall
provide for raising revenue sufficient
to defray the expenses Of the state
for each year, not to exceed in any
one year four mills on the dollar of
the assessed valuation of all taxable
property in the state, to be ascertain
ed by the last assessment made for
state and county purposes, and also
a sufficient sum to pay interest on
the state debt"
Section 1872 of the Constitution pro,
vides a Special Tax shall be levied
as may be provided by law, to pro.
vide funds for the payment Of the
state debt.
Section 1888 of the Revised Codes
of 1905 prescribes the duties Of the
state auditor, as follows, with regard
to state taxes:
* * and the rate of such tax
shall be certified by the State Audi
ter to each county auditor on or be.
fore the first day of September annu-
ally. In levying said tax the state
board of equalization shall be limited
by the amount necessary to raise for
the purpose of meeting the a%ppropria-
t:ions made by the Legislative assem-
bly, and the estimated general eX-
penses of the state, as made by the
auditor. Such levy shall be made in
a specific amount, and the rate shall
be determined by the State Auditor;
provided, that if the amount is grear-
err than the rate prescribed in the
Constitution will raise, then the
State Auditor shall only certify the
limited rate. = :
Rate Of General Tax.
Section 1884,, Revised Codes of
1905 further says with regard to the
state levy:
1.-THE rate of the general state tax
shall nc3s be more than four mills on
the dollar of valuation: = =
In view of the existing laws, the
State Auditor feels it his duty to GER
city a state tax in 1914, which is not
in excess of four mills, and will re-
fuse to certify a larger amount.
If the levy for the payment of the
general expense OF the state is the
same in 1914 as in 1913 2.875 mills ,
the total levy will, with the addition
of two lev special taxes, be 4.345
mills. This will be 345-10O0 of a mill
in excess of the rate provided by the
Constitution and Jul laws. Estimat-
ing the total assessed valuation of
the state at approx mately s3l2,O00,-
600 in 1914, an excessive levy of 345-
1000 of a min, win require the pay
ment OF no less than S107, $40 90 in
tax.
some Explanations.
Following, with explanations, are
the Special State Taxes Now in Eff
feet: In addition to these it must be
understood there are further taxes in
1913 Of 2.S75 mills for general ex.
penses, 15-100 of a mill to provide in
terest on the public debt, and 1890
Of a mill to provide a sinking fund
for the payment of the state debt as
it becomes due.
Wolf Bounty-5-10O of a mill. Chap
ter PSI, IS. l.. 1911. Used to pay a
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