Sioux County pioneer. (Fort Yates, Sioux County, N.D.) 1914-1929, 1919-05-22
ASSESSORS Give
FALSE RETURNS
Wallace Refutes Statements BY
Hostile Officials, Made to
Brighten Farmers.

OF improper political activity on the
part Of certain public officials, who are
instructing assessors to value land at
the highest possible figure in m effort
to fool the farmers into believing their
taxes will be increased two, three,
four or five times in amount, has been
exposed by Tax Commissioner George
u. Wallace, who gave out an inter.
terview yesterday, showing the dis
honesty Of these tactics and the i'm.
possibility Of increasing taxes by this
method.
1T has been called to my attention."
said Mr.. Wallace, THAT certain Off.
Gals, notorious for their hostility to
the Nonpartisan League, have instruct
ed assessors to value farm land at its
actual sale value. In some cases the
new valuations which assessors have
been instructed to place on farm lands
will be four or five times as much as
last years assessment. This is used
as basis for the statement that taxes
will be increaed four, five or six times
what they We're last year.
Richland Official Mistaken
"In Richand County," continues Mr..
Wallace, II am told that certain
quarter-section which last year was as
sessed at $4,000 has been assessed ut
100000 this year. Last year on a
state levy of 4.3 mills that quarter
section paid S3.GG in state taxes. The
assessor is said to have declared that
this year the state tax would be $21.7O.
He arrived Mt this conclusion by as
Stunning the state levy would be 81
mills on valuation of 100000. Hos
tile officials are circulating these fig
ures in the hope of stampeding the
farmers by making them believe that
their taxes will be greatly increased.
"These conclusions are entirely er-
roneOus. Land in Richland county last
year was supposed to be assessed at
30 percent of its real value. This year,
land is supposed to be assessed Mt 100
percent value. In some counties the
procedure adopted will he to multiply
last years value of 80 percent by
three and One-third to arrive at the
100 percent value required. If this is
done the assessed value of the Rich
land county Quarter-sectiOn in question
would be $2,S30.50 instead Of 100000.
and the state tax, as yet an unknown
figure, will be not to exceed $S.77 in
stead of $21.7O.
Appropriations Determine Tax
ut must be borne in mind that the
assessed valuation does not determine
the amount of state taxes to be raised.
That is fixed by the appropriations of
the legislature. These appropriations
already have been made and it is H.
legal to raise more taxes than these
appropriations call for. The amount
required to be raised by state taxes
this year is $3,661, 731.05.
IF this years assessed valuation is
obtained by using last years valuation
as basis, increasing the assessed
value of land three and one-third times
and raising the valuation of personal
property from 20 to so percent, the
total state valuation for taxing pur-
poses would be approximately $780,
615,OO0 as against $403, 118,115 last
year. If the state valuation is return
cd at 81 ,239 ,615,OO0 state levy of 81
mills will be more than sufficient to
raise the required amount. In fact,
If this estimate proves true the rate
Of state levy would be less than 3
mills.
"But, II all assessors should follow
the example of Richland county off,
Gals and return all property at it's
actual selling price, the total state
valuation would be about So, 900, OOO,-
600. In that event the state levy
would be little more than mill.
Assessment Don't Change Tax
"In order to find the rate Of the
state levy it is necessary to divide the
assessed value of the state into the
sum necessary to be raised by taxa
ton. That sum has already been fixed
and cannot be changed. If the as
sessed valuation is higher, the rate
will be lower, and If the assessed val
uation is lower the levy rate will be
higher. But in both cases the amount
of taxes paid by the individual will
be exactly the same. A higher assess
ment will not change the amount Of
taxes. 1t simply will result in lower
tax levy.
I'm any event." concluded Mr.. Wal
lace, ''the state board Of equalization
has final authority to fix valuations
and II any county. returns an excessive
valuation or valuation which is not
on the same basis as that of other
counties, this injustice will be correct
= ed by the state board and the assess
ment lowered.
II understand perfectly well that
certain county officials are attempting
to raise the valuation purely for po-
litical effect. They hope to alarm the
farmers with the prospect of high
taxes and thus induce them to 70
against the Nonpartisan League pro-
gram. The farmers will not be fooled
by these dishonest tactics. State
taxes this year will be increased ap.
proximately $3.50 on the average
,quarter-section and county officials
cannot bring about ap increase by
MI.