The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1919-12-20
SATURDAY EVENING LETTER..

extra session Of our lawmakers,
presented and advocated three bills:
Cd A bill to reduce by SO per cent
all state, county, city and other tax
levies for the year 1919, but not to
reduct any tax below what it was
in 1918. The response was an act
to reduce the annual state tax lcvies
rs per cent or little over $lOO0,OOO.
(2) A bill to make the annual taxes
payable in two equal annual install
ments, on March / and November Is
Of each year, with no interest or pen
atty except | per cenC on delinquent
taxes. The response was an act max
ing taxes payable in two installments
after December l., 1920, with the
usual drastic penalties. Of course
that is no good; it gives no relief for
the present emergency. 60 A bill
repeating the void money and credits
tax of three mills on the dollar. This
was allowed. Three months ago |
wrote up q decision holding this tax
void. The purpose of this cunning
thrce mill statute was to levy large
portion of our state taxes on the
people of Minnesota. +
The tax question is the most i'm
portant Of any confronting the people.
In the regular process of taxation the
first step is to make fair and just
assessment of all property in the
state The assessment should be
made in the manner prescribed by
law by the local assessors in the
several counties, townships, cities,
villages in which the property Is
situated; but under the act Of 1919,
creating the office Of tax commission
er, he is authorized to appoint deputy
commissioners or supervisors OF
taxes" in each county and, the tsu-
pervisor is given controls or supervi-
sion over the assessments, IN, 1913,
under the supervision Of the needless
supervisors, the assessed valuation OF
property was marked away up, and
when the state board Of equalization
met in August, 1919, instead of re-
ducing the assessments, they added
a large percentage to the assessed
valuation of che property in nearly
every county. Thus the assessed val
uation Of real property was put up
to the enormous sum Of $l,176, LII ,O09
and all property $1,523,746y929. That
is about five times as much as 1t
was in 1918 or at any prior year; and
of course the result was to increase
by five fold the tax levying power OF
the several counties, cities, town
ships, school districts, ct cetera. This
is, to some extent. modified by Laws
1919, Chap. 2l4: 1t provides that for
the year 1919 and 1920 the total
amount Of taxes levied for any pur.
pose, except local improvement and
sinking funds, should not exceed, in
any county or political subdivision
thereof, more than 10 per cent.Of the
amount that would be produced by
the maximum rate upon the assessed
valuation of 1918. This does not mean
10 per cent on the tax levy for, 1918
but 10 per cent on the greatest posi-
ble tax that might have been levied
in 19lS-and that small, uncertain
Limitation may not apply to a city
village and school board on the
ground that it is not a political sub
division of the county,
The state administrsa 4M is dis
posed TO blame the counties and other
municipalities for the making Of OK
cessiye tax levies, but that does not
wash its sins away. 1t is well known
that every board that levies a tax
is disposed to levy and handle a large
sum rather than a small sum. 1t is
more interesting and 1t gives q better
opportunity for graft. As the annua
assessment is the basis of the tax
levy, the responsibility for both the
assessment and the levy does rest 81
the state board of equalization. IN
August, 1919, the board consisted o
Governor Frazier, Langex, Hagan, OF
son and Kosltzky. Three members o1
the board constituted q quorum ant
any three members could have re
duced the assessed valuation of every
county to proper and normal basis
(COntinued IN Page FOur.)