Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-01-23
tBy Staff Correspondent.

bismarck, N. D., Jan. 23-The Nom
partisan league tax legislation was ap-
proved at last nights caucus and
eight bills, covering tho entire pro-
gram, will be introduced into the SEN
ate this afternoon by the committee
en- taxation. Resumes of practically
all Of the bills already have been
printed in The Herald and the final
drafts as agreed to last night, vary
slightly from the program as outlined
u short time ago.
The bills include a graduated in
come tax act and u comprehensive
excise measure. The single mar tax
commission bill, which has been ex-
pected for some time, was among the
measures passed upon. The recon-
mendation Of the tax commission that
that body and the board of equaliza-
'tion be united, is accepted by the adj
1A.nts1ration, but it goes farther than
the commission urged. The bill, which
amends section 1141 and re-enacts the
law creating the board Of equalization
provides that the governor. attorney
general, state auditor, the commits
sioner of agriculture and labor. and
the state treasurer shall constitute the
board of equalization which shall have
power to appoint a tax commissioner
who shall be responsible to the board.
Seven Other Bills.
Other bills introduced are: One re-
curing that reports for the assess
ment of taxes be made to the tax COM
that makes it possible to tax elevators
on railroad right-of-ways; one maxi
ing it possible to collect taxes on
mortgages and notes on North Dako-
la property held by out of the. state
corporations: the Redistribution act
which provides that unused land Of
all descriptions, railroads and public
utilities franchises and patents and all
real and personal property connected
thereto n be assessed at 100 per
cent OF its true value and that used
land, bank stocks. -four mills, elevat-
ors. and structures used for business
purposes shall be assessed at sixty per
cent of their true value, and that
K livestock, agricultural tools, automo-
biles and city homes shall be assessed
at 40 per cent of their true value; an
other for the assessment on gross
sales Of oil companies; one amending
and re%-enacting the law exempting
from taxation all structures and i'm
provements on agricultural lands and
all structures and improvements used
as homes on town or city lots to the
!. amount of $4,000. provided the total
value Of said Improvement does not
exceed $500. Household goods to the
amount of $500 also are exempted,
provided the total value Of such prop
erty does not exceed $1,000. Clothing
and personal property to the amount
of 5000. r exempted, provided such
personal property in total value does
not exceed $1,000. Agricultural Inn
plements and the tools OF working
men also are exempted. 9f'
: The tax bills have been prepared
under the direction OF w. II. Roy
lance. formerly head OF the depart
ment Of economies of Utah university.
MIR. Roylanee worked on&the measures
ut league headquarters in St. Paul but
he came here last week to wllim them
into final shape for action by the legis-
lature and to present them to tho
caucus.
somewhat after the Wisconsin law, IL
one Of the most interesting at present.
The Income Tax.
The income tax. which It ID under
I stood, provides4f for the levying Of an
income tax on all persons, corpora
lions, joint stock companies and Assoc
! Citations, classifiss and graduates the
incomes. and provides certain exemp-
tions.