The Dickinson press., 1914-10-24
TAX COMMISSION BULLETIN,


The state board of equalization has
completed it's labors for 1914 and the
total assessed valuation Of all prop
erty in the state as equalized by that
board is $313,282,581. This is an in
crease of $6,239,769 or 2 per cent.
over the 1913 assessment. Of this in
crease, $4,315,564 or 70 per cent. falls
upon real estate, which already bears
$685. per cent. of the total tax burden
and $1,301,28O or 20 per cent. falls
upon personal property. Real and
personal property bear 80 per cent. of
the increased burden while the rail-
roads bear but nine and one-half per
cent. and other public service corpor-
atoms the remaining IL per cent.
1t is significant that real estate in
creased two and one-half per cent
while the railroads increased but 1.3
per cent. The real property increase
is 90 per cent. greater than that of
railroads. This ratio of increase has
been maintained for many years, with
the result that the railroads are bear
ing less and less of their just portion
of the tax burden, which is being as
stunned by real property. In the
Judgment of this commission, rail-
roads are nov assessed at about Is
per cent of actual value, while acre
property, or farm lands, are assessed
at about 20 per cent of actual value
and city realty at about 33 1-3 per
cent. of actual value. We recommend
ed a substantial raise in the valua-
ton of railroads, but the state board
of equalization did not even maintain
a relative ratio Of increase between
the two classes of property, let alone
a relative increase in the valuation of
railroads.
The telegraph companies show a
decrease of 40 per cent. while tele-
phone companies were increased II
per cent; express companies 80 per
cent; and street railways, 6 per cent.
Since 1900 there has been a mark
ed tendency toward an increased tax
burden on real as compared with
railroad and personal properties; in
1900 % per cent of the total burden
was born by personal property; in
1909, 20 per cent; in 1911, 10 per
cent; in 1912, II per cent; in 1918,
17.8 per cent; and in 1914, 17.9 per
cent.
The proportion of the tax burden
OoIlle w 1alI1oduo Ido ieIlld1lleu a.
most constant during this time. In
1900 it was 14.S per cent; in 1906,
14.2 per cent; in 1908, 14.5 per cent;
in 1909, 14.5 per cent; in 1910, 14.5
per cent; in 1911, 14.3 per cent; in
1912, 14.6 per cent; in 1918, 14.7 per
cent; and in 1914, it was 4.6 per cent.
During the same period that is
since 1900 there has been a marked
increase in the proportion Of the to-
tai tax burden borne by real property.
In 1900, the real property assessment
was 62.S per cent Of the total as
sessment; in 1906, it "a 63.8 per
cent; in 1907, 64.2 per cent; in 1908,
64.3 per cent; in 1909, 65.4 per cent;
in 1910, 66.3 per cent; in 1911, GIL
per cent; in 1912, CTS per cent; in
1918, 66.8 per cent; and in 1914, it
was $3.50 per cent.
Real property bore the greatest
burden of taxation in 1912, CTS per
cent. In 1913 and in 1914 the efforts
of the Tax Commission placed large
amounts of personal property upon
the tax lists and to this extent re-
lieved the burden upon real estate.
On the other hand, the personal
property burden during these two
years shows a tendency to increase.
The portion of the tax burden borne
by the railroads has remained abso-
lutely stationary since 1900, and real
estate has been compelled to shoulder
the burden avoided by personal prop
erty. This is a distinct hardship up
on the agricultural class Of this
state, who own the great bulk of the
real property.
NORTH DAKOTA TAX COM