The Bottineau courant. (Bottineau, Bottineau County, N.D.) 1895-1929, 1920-06-10


tional institutions but it seems tc
have been done at the expense of 9th.
er state institutions. In that year the
appropriation for educational institu.
tions was $1,328,937, but the appro-
priation for other state institutions
amount to only s736,394. The 1917
legislature provided $1,4So,. q for ed
Iucation Bat 'educed thu appropria-
ttions for other state institutions to
$685. $50 the average appropriation
for all state institutions over the
three biennial periods from 1915 to
1919 inclusive is ,$2,624,281.
f AS we have seen the 1919 appropri-
ation for educational purposes is
fS1,904,744.99 and the appropriations
tfor other state institutions $1,523, 3,57O
the total being $1,O95,471 in excess of
the average for the three biennial per-
iods. Remembering that the appro-
'priations continued below normal
since 1909, it will appear that the ap-
preparations for 1915 and 1917 were
not sufficient to make up the accum-
ulated deficiencies. The 1919 appro-
prlations maintained the average for
the three biennial periods, and over
million dollars in addition. So it ap-
pears that the taking up of the slack
in appropriations for state institu-
tions began in 1915, but that little
was accomplished until 1919, when
the legislature added more than a mil
hon dollars to the average of the
years since efforts began to be made
to take up this slack. We are, there
fore, justified in saying that, in round
numbers, the 1919 legislature appro-
priated a million dollars for the max
ing up Of deficiencies in appropria-
tions in state educational and other
state institutions. And figuring that
one half of the biennial appropria-
tions will be covered by 1919 taxes,
we shall have $5O0,OOO of these def
ciences covered in the 1919 levies.
Other Deficits Covered
This is not the only deficit covered
by 1919 taxes. There were approx
nately $194,000 Of railroad taxes as
sessed in 1917 and 1918 which were
not collected, as the railroad protest
ed their assessment in the courts.
This amount was credited to the form
er years and therefore carried over
as deficit to 1919.
In addition to this, as shown by the
1918 report of the State Tax Commits
sion, the state had always run out of
funds before the end of each fiscal
year, because Of the fact that part
Of the taxes assessed were not paid
until after the end of the year for
which they were assessed. The Tax
G3s,2mission estimated that the State
ought to have from 100000 to $780,
900 additional revenue to put it on
a cash basis. When the Sta tie Board Of
Equalization made the property tax
levy in 1919, it allowed 25 per cent
Of the total levy, except for the SOL
dier bonus levy, the rate of which
was fixed by the Legislature, for tax
es which it is estimated would not be
collected until after July /, 1920. AS
a result of this the total levy provid-
ed for was s3,676,039, though the to-
tai amount to be raised was only
$2,947,479. This left $728,542 that will
go over to the next fiscal year. This
is $445,057 more than the uncollected
taxes that came over to 1919 from the
previous year. In addition to these
amounts we have the Soldier Bonus
Fund, amounting to $761,83 which
is not included in the 1918 state tax
es.
Where the Increase in State Taxes
Goes
Now add up the different amounts
covered in the 1919 taxes that are not
included in the 1918 taxes
Accumulated deficiencies in
appropriations for educa-
tional and other state
institutions ....-..........$ 100000
Deficit in railroad taxes w $4,000
Delayed tax collection in
excess amount carried
over from 1918 .... 445,o57
Soldier Bonus Levy ............ 761, 1897
Total S1 900 204