The pioneer express. [volume] (Pembina, Dakota [N.D.]) 1883-1928, 1916-09-22
taxation must be fairly we'll divided
among the taxpaying owners.

toAotiou muSt % Ialfly we'll divided
among the hetaxpaying owners.
1t is therefore also conclusive that the
inequalities, such as they arr, must be
found among the different classes of per.
sonal property. But here again we find
that large part is visible and material
and is assessed and taxed fairly equabls
manner. First we find that more than
one halt of all personal property IN the
county consists Of railroads, telephone
and similar property, being about fifteen
per cent of the total county assessment.
Whether this assessment is sufficient
and equable with other classes of pro.
perty is matter Of private opinion, pro
vided the private opinion is based on
known facts. Some years ago railway
manager was quoted as saying that he
made freight rates as ''high as the traffic
would bear" There are many people
who would use the same rule in taxing
railroads-forgetting that after all the
public pays the taxes of the railroads.
Again it is also evident that of the
fourteen per cent left after subtracting
t le real estate and railways, that a very
large proportion of this fourteen per
cent is also based on visible and mater.
ial classes of personal property. 1t is
composed of cattle, horses, farm uten-
sils and machinery, stocks of store
goods, household goods. bank stocks,
etc. All of these as we said come under
the personal eye of the assessors and
while we do not need to make the actual
figures we can safely say that probably
at least twelve per cent of the classes of
personal property is visible to the naked
eye OF the assessor and consequently az.
sessed as equally as his judgement will
allow. This leaves but two per cent of
the total taxation to be derived from
rather uncertain assets
That is to say, that about ninety.
eight per cent of our taxes are based on
visible and tangible property, real and
personal, which is assessed and taxed in
fairly equal manner.
This reduces the taxation question
mostly to the two per cent and a pos
sible increase in the ''invisible" assets
which the assessor cannot see, and the
assessment of which depends largely on
the honesty of the owner. These lin.
vislllss' are composed of such things as
cash, bonds, mortgages, etc. In such
an agricultural county as this land typi-
cal of the whole state) If every taxpayer
should honestly give in to the assessor
to be listed all such property we think
it would not add very much to the grand
total. At least not to such an amount
as would reduce the burden of taxation
so as to be felt by the average taxpayer.
In the large cities, where millionaires
dwell and do business such money SO.
curities make large aggregate, much
of which escapes taxation. But either
here or there, it is evident that it will
always be very difficult to make such
taxation successful because the securi-
ties are So easily hidden. That they
should be taxed is very true, but since
governments were instituted and the
necessary taxation following their sup.
port, tax gathere1s have been trying to
uncover this sort of taxable stuff, and
as yet no plan has succeeded.
We shall be glad to learn that the
North Dakota lax Commission which
has been on the still hunt for this hidden
wealth shall have succeeded where so
many have failed.
Equitably, this hidden stuff should
pay taxes, but as have en-, if it were all
dug up, it would not make very much
difference in the taxes of the ordinary
individual.
Next week. we will talk on some other
phases of the tax question, on the pre-
sumption that these talks will be of in.
terest about this time of year, as taxes
become due December first.