The Bottineau courant. (Bottineau, Bottineau County, N.D.) 1895-1929, 1918-10-10
F. E. PACKARD
EXPLAINS LAW
TAXES CAN BE LEVIED FOR
PUBLIC USE ONLY, SAYS
PACKARD

PACKARD
Bismarck, Oct. SIT would ap-
pear that the management of the pre-
sent democratic state campaign is not
very familiar with the constitution Of
North Dakota or the United States,"
said State Tax Commissioner Packard
today in discussing the advertisement
appearing in certain newspapers ad-
vocating S. J. Doyle's candidacy.
"Thru the speeches by Mr.. Doyle
and thru newspaper advertising, q
great hue and cry has been raised
that the constitutional amendments
now pending before the people omit
the words, And taxes shall be levied
and collected for public purposes on
ly.'
"An examination Of the state con-
stitution as it applies to the laws Of
North Dakota for 1891 reveals the
fact that section 176, of which this
forms a part, contains no such Ian
guage. That section, so far as per-
tinent, provides that laws shall be
passed taxing by uniform rule all pro-
perty according to it's true value in
money, but the property Of the Unit
ed States and the state, county and
municipal corporations, both real and
personal, shall be exempt from taxa
tion.'
Lack Provision Long Time.
"Section 176 as it appears in the
compiled laws of North Dakota for
1913, is couched in identically the same
language, not having been amended
from the time Of the adoption Of the
constitution until the compilation Of
the Code in 1913.
An amendment was proposed to
this section Of the constitution in 1911,
known as House Bill No. 116, and was
approved by that legislative assembly.
It was before the 1913 legislature as
sembly and was there also approved.
It was voted on by the people and
adopted in 1914. Together with Sec
tion 179 it now comprises article 20
Of the amendments to the constitu-
ton.
"This constitutional amendment
reads as follows: "Taxes shall be uni
form upon the same classes Of proper
ty, including franchises within the
territorial limits of the authority linn
iting the tax and shall be levied and
collected for public purposes only.
But property of the United States and
the state, county and municipal cor
poration shall be exempted from tax
ation."
"It appears that from 1889 down to
the year 1915 this state existed and
did not come to grief for the want Of
this provision in the constitution and
strange as it may be, no one has yet
charged the constitutional convention
with being socialistic, disloyal or pro-
German because they framed con-
stitution without it.
People Amply Protected.
"It might be stated in passing that
the constitution, apart from the
amendments now pending, amply pro-
tects the people against the levying
of taxes for any other than public
purpose. Our supreme court held,
even under the old constitution, and
with the clause which looms SO
large in the democratic vision, that a
tax can be levied only for public
purpose.
"To levy tax for a private pur-
pose to take the property of one per-
son and give it to another without
compensation is confscatory, not only
by our constitution but by the feder-
al constitution and by the fundamen-
tai principles of democratic govern
ment.
"The supreme court of North Da-
kota in the State VS., Nelson county
laid down this doctrine: The courts
of this country and all other countries
agree with the elementary writer's
upon the stand Of government to the
effect that tits essential to the valid
ity Of tax that it be laid for public
purposes
"Section 176 and in fact every ref
erence to taxation in the state con-
stitution and the state constitution it
self might be obliterated and yet the
state Of North Dakota could not levy
tax for private purposes. Such an
act would contravene the fourteenth
amendment to the constitution Of the
United States" !,