The Hope pioneer. [volume] (Hope, N.D.) 1882-1964, 1919-01-30
State Capital News

Bismarck, Jan. 27.-The outstanding
features of the past week in legislative
work We're the signing Of the bills by
which seven important constitutional
amendments were ratified, and the IN
PRODUCTION of various important league
program" bills including appropriation
measures and some Of the proposed
new tax laws.
The Omnibus appropriation bill,
representing the budget boards esti-
mate for biennial expenses of state
work, is also among the bills recently
introduced.
New Constitution Now in Force.
Through the illness of Speaker L. L.
Stair there was an over-Sunday delay
in securing signatures to the measures
by which the leagues proposed consti-
tutional amendments were ratified.
These measures had all been passed
by both houses and were ready for
the signatures which would render
them operative, on the 18th. at which
time it was designed that they should
be signed. The sudden and somewhat
acute illness Of the speaker having
made this impossible, the formality
was held over until Monday, OF which
Tim Mr. Stair presided ver the house
for a few moments and attended to
this necessary detail-so that from
Monday, January 20, dates the most
elaborate series of constitutional
amendments the state has yet known.
In fact, it is the custom of friends of
the measure to speak Of the constitu-
ton as now amended by them, as "the
new constitution Of the state.
Some New League Program" Bills.
Among new bills introduced the
most important during the past week
appears to be income tax bill and
seven subsidiary measures by which
the league members hope to embody
the salient features OF the states new
revenue laws. The income tax meas
ure, introduced by the senate commit
tee on taxes and tax laws Thursday,
was drawn for the league by Prof.
w. II. Roylance, formerly head of
the department Of economics of the
Utah state university, and is said to
be patterned after the Wisconsin law.
Features of Income Tax Bill.
The bill provides for the levying of
an income tax on all persons, cor
porations, joint stock companies and
associations; classities and graduates
the incomes, and provides certain ex-
emptions.
Earned income is held to mean
any income received as wages, salary
or fees for personal services, the
profits from any business personally
managed. or rents derived from any
property owned by Il resident tax
payer.
"Uneirned income" is held to mean
any income derived from rents of land
or other property: interest on mort
cages, notes or bonds: dividends on
shares of stock in any business NOT
personally conducted by the taxpay-
ers; from annuities; and from any
source whatsoever other than the
labor, skill or personally conducted
business of the person receiving the
income.
Rates of Taxation.
The act provides Il tax one-half of
l per cent or the first 81. 900 of un-
earned income and an additional one
half OF 1 PEI cent IN each additional
$1,000 Or fraction thereof up to S1O,-
OOO, which would pay a tax of 5 per
cent.
Incomes in excess Of $4,000 and not
IN excess of $4,000 will pay a tax of
6 per cent.
All net incomes in excess of $4,000
and not in excess Of $4,000 pay a tax
of s per cent, and on all net incomes
in excess of $4,000 u 10 per cent tax
IS levied.
On earned incomes a tax of one
fourth OF l per cent is levied on the
first $1,000, and an additional one
fourth Of l per cent is levied on each
additional thousand or fraction there
of up to $4,000, which would pay IL
tax of 5 per cent.
All net earned incomes in excess of
$4,000 and below SIC $1,000 are taxed 6
per cent. All net earned incomes in
excess Of $4,000 are taxed 10 per
cent. The unmarried head of a family
Is allowed $1,000 exemptions.
Married men and women are al-
lowed $4,000 exemptions. All persons
must make a true return of their in
come to the tax commissioner not
later than March l..
Subsidiary Tax Measures.
Among other tax bills introduced
under sanction of the Nonpartisan
caucus are an excise bill; a measure
providing for a one-man tax commits
sion as recommended by Governor
Frazier in his recent message; rcquir-
ing that reports of the assessment of
taxes be made to the tax commits
sioner instead Of to the state auditor;
providing for she taxation Of elevators
on railroad right-of-ways; providing
or the taxation Of mortgages and
other cash paper held by corporations
outside the state; providing %full-value
taxation for franchises, patents, un-
used land, ETC.; for assessment on