The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1914-01-15
SIXTH annual
CONVENTION OF
TAX ASSOCIATION

The STATE GIVE NOTABLE
ADDRESSES ON VERY LIVE
AND IMPORTANT SUBJECTS.
The sixth annual convention of the
North Dakota State Tax association,
was held at the Commercial club
rooms in this city Tuesday and We'd
nesday of this week President H. E..
Wheeler, our city assessor, deserves a
great deal Of credit for the success of
he meeting which was by far the best
u It's kind ever held in the state. The
addresses were all of the very best
and given by men well up in the var
ious subjects of taxation.
Addresses were given Tuesday
morning by President A. G. Crane of
the Minot Normal school, Atty. Hal
vor L. Halvorson and Hon. Geo. E..
Wallace Of the state tax commission.
Following these addresses, general
discussion was held.
Hon. j. M. Devine, States Attorney
Nestos and Pres. HI. E.. Wheeler spoke
during the afternoon.
Pres. A. G. Crane of the State Nor
NAL chool discussed the Wisconsin In
come Tax. Prof. Cranes paper was a
splendid summary of the complicated
and lengthy Wisconsin statute. It
was enacted and went into effect two
years ago in the face of all but uni
versal condemnation of economists,
the measure was the result of years Of
agitation and careful research, the
trainers borrowing from the expert
ence of other states, both at home and
abroad.
Briefly, the income tax is a. substi-
tute for the personal property tax. It
provides for q tax on two classes Of
incomes, those Of individuals and
those Of corporations. It is graduated,
that is, the larger the income the
larger the tax, however, it is much
lighter than the general adyal0rem
property tax and is much more equit-
able. So fas as it has been tried out
it appears to workfwell and tie sxper-
iment is being watched Ny tax texf4rts
and economistysgenerAlly. sls hsSfNs:
H. E. Wheeler, city assessor of
Minot, was reelected president sof THE
the North Dakota Tax associations and
Grand Forks was chosen for the next
uary, 1915. s5si..i ,s'll A!aS
Other officers elected were Prof. j.
E. Boyle, secretary-treasurer; Robert
B. Blakemore Of Fargo, vice president,
and new members on the executive
committee, A. ]. Acker, state legisla-
tive reference librarian, and w. W..
Lelson of Cavalier, N. D.
The meeting ct the Commercial club
was especially interesting. Prof. S.
H. Wolfe, superintendent Of Minot's
public schools, gave q splendid address
on "The Working of the Federal In
come Tax to Date" Prot. James E..
Boyle, department of Economies, state
university, who was on the program
for speech this morning, was unable
to come because of illness and Major
Murphy took his place with an excel
lent paper on "The Constitution and
the Law
Major Murphy gave his reasons for
favoring the present system of tax
alton and recommended the continu-
alton of the present laws, although the
tax men disagree with him on that
point. He showed that the assessment
on real property of Minot for 1918
was $1,7O0,OOO and for the balance of
the county $5,300,OO0. He declared it
was an outrage on Minot that the rest
Of the county should be assessed less
than the city
The following resolutions We're ad-
opted by the tax men:
eve recommend the work and ac-
tivities Of the National Tax associa-
tion, and urge all delegates to avail
themselves Of the experience of other
states by joining this association, at
tending its meetings when possible
and by using and giving wide distribu-
tion to the publications and proceed
ings Of the association, which repre-
sent valuable collection Of practical
literature by experts in the field Of
state and local taxation.
I'VE endorse the creation Of the
North Dakota State Tax commission,
which law went into effect July /,
1912, and recommend that greater
power be entrusted to them by the
legislature.
I'VE endorse the system Of assess
ment at full value.
We believe in the elimination Of
our mortgage tax.
s'We believe in the elimination Of
the present five per cent exemption
4 enjoyed by banks.
I'VE urge the creation Of the Office
of county assessor.
I'VE recommend q careful investi-
cation of the Wisconsin Income Tax.
'sWe urge the adoption Of the pend
ing amendment to the constitution
providing for the classification Of as
sessable property"
"A live grasshopper was found near
Lansford the other day and this fact
appeared in the Journal under the
swsrn affidavit Of several witnesses.