The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1914-03-09
TAX COMMISSION
TAKES STAND
COMMUNICATION SENT TO THE
FORUM AS RESULT or ARTICLE
PRINTED IN FRIDAYS ISSUE
REGARDING PROPERTY SAID
TO HAVE ESCAPED TAXATION,

The following communication will
be of interest as setting forth the
reasons held by the tax commission
Leach the list OF elevator and lumber
yard property which they claim has
escaped taxation.
Tho county commissioners hold
that the property mentioned was suf-
t~iciently assessed by a blanket as
sessment covering the entire roper
ty, including the lease from the rail-
road company, in case Of elevator
companies occupying ground on the
right-of-way.
Any change in the method Of as
sessment, say the county commission
ers, would not increase the revenue
or raise the tax rate, for the amount
that was assessed against the lease
OF the railroad property, the lumber
and coal sheds etc, would simply be
deducted from the assessment on the
remainder Of the property. The COM
m~unication is a result of the article
published in The Forum for Friday,
March 6:
Bismarck, N. D., March ITO The
Forum: 1t is with reluctance that +
ask for space in your valuable pub
l~ication to correct certain errors con-
tanned in an article published in yes
terday's issue under the caption,
"Propetty alleged to have escaped
taxation has been On rolls" 1 am
engaged in a statewide effort to place
upon the tax lists Of the various
counties between $4,000, 900 and $780,
600, 900 of taxable property, which has
hitherto entirely escaped it's just por-
ton of the tax burden, and cannot
stop to debate with every person who
disasrees with me. However, the ar
ticle was so misleading and will have
such wide circulation that J. fear 1t
will have a tendency to make my
work more arduous in the future and
for that reason I feel that 1 ought to
set both The Forum and the public
right in several particulars.
In the first place, the leased sites
on the Northern Pacific right-of-way
have been and are now assessed as
real estate in the cities Of Fargo and
Casselton. These assessments have
not been disturbed by the tax COM
mission. On the other hand, there are
about IT'S such leased sites on the
Great Northern, Milwaukee and
Northern Pacific in Cass county,
which have never been assessed. This
was certified to Auditor Leach as
property escaping taxation.
If his property has been assessed,
it does not SO appear on the records
Of CaSs county. Just why the North
ern Pacific leased sites in Fargo and
Casselton should be assessed as real
estate in accordance with the plain
provisions Of law, and the remainder
Of the sites on this road, and OH the
other roads, be assessed as m~erchan- |
disc, in some other column Of person ,
al property, does not appear.
Article 4 Of the amendments to the
state constitution reads in part: But
should any railroad allow any portion
of it's roadway to be used for any |
purpose than the operator of a rail- |
road thereon, such portion of it's
roadway shall be assessed in the man-
ner provided for the assessment OF
other real property" The state law
further provides for the classification
Of all property; first, into real and
personal, and then for a b-division
Of personal into twenty-eight items.
That real property belonging to
railroad company and not assessed
by the state board of equalization, can
be assessed as merchandise is too alb
surd to be considered. Just how are
the officials of Cass county going to
impeach their own records?
Auditor Leech's contention that this
property has been assessed under a
blanket arrangement as personal
property, breaks down completely
WIlSu SuUJSClSQ u dIidly ~ ouppOSS
Mr.. deLendrecie considered his assess
ment under the item of goods and
merchandise, excessive, and set up the
contention hat for this reason, his
real property was exempt from the
taxes levied against it. This would
not be his remedy. His remedy would
be to secure a just and equitable tax
on his goods and merchandise. The
fact, that a portion Of a persons
arnnartv ie acsAcca1 fan hiph 1nas MT
justify the contention that the tax
on the remainder of his property is
invalid. If the merchandise m per-
sonal property of lessees on the prop
erty Of a railroad company Is too high.
their remedy Is to seek a just and
equitable valuation Of this item, not
contend that the tax on the real
comparison of the personal property
OF. such, lessees shows the falsity OF
this position. 1t is perfectly evident
that the real property has not been
taken into consideration at all but
that the assessment was placed upon
the buildings ond the goods and mer-
.chandise. These l75 LEASED sites be-
panies operating through Cass county
are not now, nor have they ever been
assessed, nor have their values ever
been considered in assessing the per-
sonal property of such lessees.
The tax commissioners of all the
railroads operating within this state
have admitted the legality of the as
sessrnent of such sites. They are re-,
sponsible for the taxes assessed
against them and will, in the very ma,
ture Of the case, see that such taxea
are paid. When the railroad compa-
MES admit a tax which vii. yield a
revenue it the neighborhood of $4,000
to the county, it seems rather strange
county officials should oppose its
levy and collection. especially when
the tax is equitable and Just and the
property has entirely escaped hereto
fore n portion of the tax burden OF
the community. Every farmer, every
oWner Of q city lot and the improve