Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-01-24
.,when any ra,lroad allows anv por.

described only by mete8 and bounds,
the county auditor Of the county in
which such lands are located, or. the
state tax commission, may request
such railway in writing to survey and
plat such lands and fle such plat with
the county auditor" Or IL the railway
fails to do it, the state tax commission
or county auditor may cause such sur
vey to be made and add the cost to
the tax to be levied against this prop
erty. which shall be assessed and coll
lected in the same manner as other
real estate taxes are collected, subject
to the same general classification.
The purpose Of this bill, it is ex-
planned, is to get some ven out Of
elevators, warehouses, jobbing houses,
ETC., occupying leased sites on railway
rights of way which heretofore have
escaped taxation. This is Senate Bill
No. AZ.
Kositzky Shorn.
Then to handle all this complicated
machinery for money-getting, Senate
Bill No. 80, also from the committee
on taxes and tax laws, creates a new
board Of equalization, with the state
tax commissioner replacing the state
auditor as secretary and general >ad-
illustrative officer. Meetings Of this
board shall be held in the office Of the
tax commissioner, where all records
shall be kept. This board shall consist
of, the governor, attorney general,
state auditor and commissioner of ag-
riculture and labor, and it shall ap-
point on or before the last Monday in
February, 1919, a tax commissioner
for a term of six years and whom the
board may remove at any time, with
or without cause.
Situs Is Fixed.
Co~o$n Dill An Qv1o %A> .sk.,s "a
property for purposes Of taxation, de-
creeing that "the taxation and reve-
nue. laws Of this state shall apply with
equal force to all property and BUSH
ness and all increase or profit there
from, though the owners or recipients
of the same may have or claim domi-
cile elsewhere, the intent and purpose
Of this act being that all property or
interest in property within the state,
or income or profit derived therefrom,
shall be subject to all the taxes i'm
posed by the laws of the state,
whether the owner OF such property
or the person receiving such income
or profit reside within the state or
elsewhere.
Except as otherwise provided, per-
sonal property shall be listed and as
sessed in the county, town or district
where the owner or his agent resides;
the capital stock, bond issues and
franchises of all corporations, and all
mortgages, notes, bills payable and
other intangible property of a person
or corporation shall be listed in the
county, town or district where the
principal office or place of business of
such corporation or person Is located
in this state; and If there be no prin-
cipal office or place Of business in this
state where such corporation OF per-
son transacts business, then personal
property pertaining to the business of
such person or corporation shall be
listed in the town or district where the
business is carried on, or where the
property upon which debts payable to
him exists.
With regard to mortgages held out
side the state the bill provides: )
'In every cas- where .the tax is due
and unpaid it shall constitute a first
lieu upon the property upon which
such obligation is secured, and en-
forcement of such obligation and the
amount Of the tax withheld and paid
to the state and deducted from the
amount awarded to the judgmen,
no insurance company paying the
state a percentage of its gross pre-
miums received in this state shall b.
subject to the provisions of this act.
If the owner Of mortgages reside.
within the state, such obligations shall
be taxable at The residence of thu
holders; otherwise the tax shall b.
deductable upon such obligations IL
the hands Of the debtor or his agent
tor the agent Of the creditor within thu
state.
Report to Tax Commissioner.
Senate Bill SO transfers to the stat,
tax commissioner all reports in re
taxation matters heretofore made b!
persons, corporations, associations o.
state or county officers to the stat,
auditor. ~
The Single Tax.
And last, and perhaps most import
ant of all, is the leagues "single tax
bill, authorizing the legislature to ex
empt from taxation all personal prop
erty Of every description and to i'm
pose the entire burden Of producing
state revenues upon the land. TIL
A by the committee on taxes and ia:
laws, specifically exempts all publ
school houses, academies, colleges
ETC.; all land used for cemeteries; al
property. real or personal, Of tn
state; all county public buildings, witt
grounds not to exceed 10 acres; al
property used exclusively for the &C
c~ommodation Of the poor; all publ
charitable institutions, all publ
property of every description, prop
erty Of fair associations, etc.
Then, after these tame prelimin
aries, the bill in paragraph 9 get
down to business, exempting first a
structures and improvements on agri
cultural lands; then all structures an
improvements used as homes on tow
or city lots. to the amount of $3.50
lproviding the whole amount does nc
exceed a value Of $500; then house
hold goods and furnishings to tn
Iamounf ~ $500 where the whole d0e