The weekly times-record. (Valley City, N.D.) 1912-1922, 1919-08-07
new v TROUBLE IN
STORE FOR STATE

STORE FOR STATE
Bismarck, Aug. 4.-One North Da-
kota act requires the state board Of
equalization to begin it's annual grind
the first Tuesday in August. Another
allows county auditors until the fourth
Monday in August to file their returns
with the state board. Still third
act, one which has been on the statute
books for several years, requires that
the state board Of equalization makes
it's annual levy on or before the first
day of September.
X The conflict between these three
acts was disclosed by Tax Commits
sioner George E. Wallace at an emer-
gency meeting of the state board of
equalization Friday, when Mr.. WAL
lace asked Attorney General LANCER
whether it would not, in view of this
situation, be possible for the state
board to refrain from making its levy
until some time after the first of Sep
tember. The attorney general replied
that the legality of such levy would
be open to question.
Prof. w. G. Roylance, President
Townley's imported tax expert is
credited with the authorship of the
two league tax bills which have caus-
ed this tangle. Senate bill 81 sets
the fourth Monday in August as the
time limits for reports from county
auditors to the state board of equali-
zation. Senate bill 80 provides that
the state board shall begin it's work
on the first, Tuesday in August. Be-
tween the first Tuesday and the
fourth Monday in August twenty
DAYS will elapse. During that time
the state board will have nothing to
do unless it chooses to give consid-
Grafton to the wisdom of importing
experts to do the estate legislature:
From the fourth Monday in August
until the first day of September the
commission will have six days, in
cluding Sunday, in which to do the
huskiest bit of equalizing that ever
has been attempted in this state.
Another of the Roylance tax bills
permits taxpayers who feel they have
kick to appeal direct to the state
board of equalization, instead. of
passing their claims first through
their county boards. State Auditor
Kositzky predicts that this will
mean thousands of individual claims
for the consideration of the state
board, as compared with the insig-
niicant number heretofore appealed
from decisions of county boards.
In addition to having to wade
through this great mass of work in
five week days and one Sunday, the
state board must also tackle the
problem Of spreading on the tax
rolls, after the county valuations
are reported, on the fourth Monday
in October, the acreage assessment
which Insurance Commissioner Ols-
ness may find necessary to reimburse
owners. Of crops insured under the
state hail law, providing The state
insurance commissioner has succeed
ed by that time in determining what
these losses will be-. >, Over the same
valuations must be spread an amount
sufficient to provide one years inter-
est and sinking fund on the 81, ,00O, 900
in state bonds already issued to cap
italize the Bank of North Dakota, and
similar interest and sinking funds to
anticipate the issuance of state bonds
for the mill and elevator association.
The half-mill levy which is to create
the soldiers bounty fund is defined by
law, and it's spreading on the tax rolls
will be simple matter.
Tax Commissioner Wallace sees
but one way out of the Roylance tax
turmoil. That is to appeal to each
and every one of the North Dakota's
SO county auditors to speed up oper-
alton and to make returns to the
state board before the date fixed by
law. Some county auditors assert,
however, that the time allowed by
statute is none too great because Of
the complete revolution in valuation
and assessing methods, and they are
not hectic with enthusiasm over the
possibilities of showing any great
speed.