The Bismarck tribune., 1919-03-25
new TAX PLAN
AS USUAL HITS
PLAIN FARMER
League Agriculturist of Golden
Valley County Shows
Where Farms Come In
CITIES FIRST TO BENEFIT
Town Property Will Pay Smaller
PrOportion-Renters Are
Helped, Also Banks

pioneer league farmer of Golden Val.
Icy, furnished the following interest.
ing analysis of the probable effect
OF the league EXPERT taxation plan
adopted at the recent session of legis.
lature and now In effect:
! have noticed several predictions
relative to the new tax schedule. |
am only q taxpayer. AS, such one
gains experiences that most tax ex-
perts do not. The farmers must ex.
pect to pay more taxes to carry /out
their programs. However I doubt IL
they nave considered the vast amount
OF city valuations which will be less
in proportion to the count under the
new schedule.
Slight differences will be noticed
in the personal valuations, but in the
real estate 1t will be an important
item For example, in our little Gold
en- Valley county the exemptions of
our farm improvements will exempt
trifle over one-twentieth of our
country real estate valuation. TO en-
empt like amount of city real estate,
In proportion in this county, basing
each on the new schedule, it will re-
qulre but SO homes, valued at $4,000,
to equal the country exemption in like
proportions. All additional reductions
OF city real estate below 100 per cent
IN this county will in addition lessen
the city valuations in relation to the
country. The equalization board may
strive to overcome this but as all
other city real estate is assessed 100
per cent it will be impossible to low
er farm lands. They will also have
difficulty as they also are in the 100
per cent class with railroads..
The farmers may find they are
hooked In the same old place. 1t will,
however. be valuable lesson as to
just what the single tax would do to-
the farmer. We can feel grateful that
our legislat tors did not see fit to fall
for the tax schedule presented, espe-
c!ally In reference to city values. Mr..
Martin stated In Beach it was because
the cities objected and had they not
the farmers would have exempted all
city homes. Thanks to the city OBJ
jector.
Values are Reversed.
A vacant city lot bears. about the
relative value as farm home with
no land in connection. The quality OF
the land largely makes farm values,
but it is the structure that makes
city values. AS farm improvements
make up a small amount of country
values. city improvements make up
the bulk of city values 1t is from this
class the investor In city property
gains an income, while on the farm it
is opposite. e
The farm equipment exemption also
is some joke, as it will benefit the
farmer. The $1,000 exemption in this
county will exempt an item which un-
der our present schedule amounts to
$4,000. The $50 exemption that has
been in effect exempted in the aggre-
gate this amount, and largely the
household goods. The small farmer
vii receive less relative benefit, by
the new schedule. True all his prop
erty of this class will be exempt, but
the large farmer will get larger per-
centage exemption, though in few
cases will any farmer reach the full
exemption. This class of property has
received light assessment, and rep
resents a small item in farm equip
ment.
Shifted to Farmer.
If the new schedule shifts the tax
responsibility in all parts Of the state
as here, l question the advantages
they claim shifting it to the one most
able to bear it, unless that one is the
farmer. ........
The farm improvement exemption
will favor US fellows with good i'm
provements. We like it, it shifts to
the vacant land and the farmer who
has not been able to build so ex-
tensively. The difference is hardly no.
ticeable, on account of low assess
ment, and such a farmer usually has
land in proportion to his good i'm
provements. The renter will be great
ly benefited. His tax shifts to the
land owner who will get the small
benefits under the small exemptions,
and other land owners. In my own
tax to figure it under the new sched-
ule, with like levies. on section of
land we'll improved large amount of
stock, my tax would be considerable
less. My neighbor, with small i'm
provements and small amount of
stock pays it. The merchant, machine
companies and Standard Oil at so per
cent also shifts not to city property
in values, but through less values in
the city to the farmer In additional
taxes AS usual every time a shift
is made the farmer gets whether it
is increased taxes, profits, higher sal
aries or less hours. We understand
the system but don't like the quick
shift. The farmer just takes a little
less, works just little later to make
this world better for other people to
live in.
eenefits on the Reverse.
The farmer has placed great hopes
in the N. P. l.. program, but the thing
comes to him backward, as usual. We
hope its organizers will get all they
want quick and then lay off and let
the farmer catch up.
We, SO to speak, cleaned the pOliti-
cal slate of bankers two years ago,
but il our league organizers continue
to increase their bank stock in pro-
portion for two years more, they will
have the old gang backed off the
map. While we have expected to see
farming interests soar. we did feel
just little sympathy for our banker
when we read the Leader. We pause
Continued on Page Seven.)