The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1919-08-01
TAX LAW TANGLE|
PUZZLE TO BOARD
OF ECU ALIZERS
Law Requires Commission to
Meet Month Before Returns
Are Demanded
WEEK LEFT FOR WORKING
Stiffest Task Ever ATTEMPTED
to Be Completed in Five
Days and a Sunday

One North Dakota act requires the
state board of equalization to begin
its annual grind the first Tuesday in
August. Another allows county audi
tors until the fourth Monday in Au.
gust 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 make its
annual levy on or before the first day
OF September.
The conflict between these three
acts was disclosed by Tax Commits
,sioner George e. Wallace at an emerg-
ency meeting of the state board of
equalization this morning, when Mr..
Wallace asked Attorney General Ian
ger whether it would not, in view Of
this situation, be possiDle 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.
Credit to Roylance.
Prof. w. G. Roylance, President
Townleys 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
limit for reports from county audi
tors to the state board Of equalization.
Senate Bill 80 provides that the state
board shall begin it's work on the first
Tuesday In August. Between the first
Tuesday and the fourth Monday in
August twenty days will elapse. Dur
ing that time the state board will have
nothing to do unless 1t chooses to
give consideration to the wisdom of
importing experts to do the state leg
islating. From the fourth Monday In
August until the first day OF Septem-
ber the commission will have six days,
including Sunday, in which to do the
huskiest ibit of equalizing that ever has
been attempted In this state.
Another of the Roylance tax bills
permits taxpayers who feel they have
e kick to appeal direct to the state
i beard Of equalization instead OF pass
ing their claims first through their
county boards. State Auditor KOsitz.
XIV predicts that this will mean thou
sands Of individual claims for the con-
sideration Of the state board as COM
pared with the insignificant number
heretofore appealed from decisions OF
county boards.
Other Little Things.
In addition to having to wade
through this great mass Of work in
five weekdays and one Sunday, the
state board must also tackle the prob
lem of spreading on the tax-rOlls, az
ter the county valuations are reported,
on the fourth Monday in October, the
acreage assessment which Insurance
Commissioner Olsness may find ne.
cessary to reimburse owners of crops
insured under the state hail law, pro-
viding the state insurance commission.
er has succeeded by that time in de-
termining what these losses will be.
Over the same valuations must be
spread an amount sufficient to pro-
vide one years interest and sinking
fund on the $2,000,OOO in state bonds
already issued to capitalize the Bank
of North Dakota, and similar interest
and sinking funds to anticipate the is.
suance Of $5,000,O0O in state bonds for
the mill and elevator association and
$1O,O00,OOO for the rural credits opera
tions to be conducted through the
Bank of North Dakota. The half-mill
levy which is to create the soldiers
bounty fund is defined by law, and its
spreading on the tax rolls will be a
simple matter of addition.
May Be One Way Out.
Tax Commissioner Wallace sees but
one way out of the Roylance tax tur.
moil. That is to appeal to each and
everyone Of North Dakota's SO county
auditors to speed up operations and to
make returns to the state board he
fore the date fixed by law. Some
county auditors assert, however, that
the time allowed by statute is none
too great because of the complete re-
volution in valuation and assessing
methods, and they are not hectic with
enthusiasm over the possibilities OF
showing any great speed.
EMMONS COUNTY