The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1914-1938, 1920-04-29
The NonrP artisan
League

L
conferred than any other, is the tax
alton law. This week we are giving
a synopsis Of the law together with
the leagues claims for it. Next week
we shall give the theoretical argument
against it and subsequent issues we
shall give some results under the law
as presented by advocates and critics
of the league.
Senate Bill No. "A.
This law exempts from taxation
within the state of North Dakota:
2. All lands used exclusively for
cemeteries whether privately owned
or by cemetery associations. {,
6. Real and personal property
owned by lodges, chapters, command
cries, consistories, farmers clubs,
commercial organizations and assoc
Citations.
10. All structures and improve
ments on agricultural lands.
II. Structures and improvements
used as place of residence by the own
er on village, town or city lots to the
amount of $1,000.
IL. Household goods and furnish
ings to the amount Of $500.
Is. Clothing and other personal
belongings to the amount of $500.
Ia. Tools of workingman or me-
chanic to the amount of $500.
15. The tools, implements, or other
equipment of a farmer to the amount
of $1,000.
Taxes in North Dakota
Farmers everywhere are especially
interested in the question of taxation,
for everybody knows that the biggest
share of taxation comes from the gen.
eral property tax and the farmer
pays the bulk of that, while the big
corporations. and forms of property
like money and credits easily escape
the assessor.
The fixing of taxes in North OAK
ota has always been a scandal. For
years the tax commission has been
pointing out that the railroads and
other corporations have not been pay
ing their fair share of the taxes, but
the board of equalization, controlled
by big business, has gone on every
year raising farm values to meet
the need of increased state revenue
and letting the big fellows off.
When the farmers got in control
they began to. clean up this situation.
It will take another session Of the
legislature to put the taxation of the
state on really fair basis, but the
legislature of 1917 made a good be-
ginning and the administration of the
past two years has carried the work
along.
For Adjustment in Taxation.
| O. Tax exemptions on improve
ments:
| All improvements on farm proper
ty are exempt from taxation. And
farm equipment to the amount Of
$1,000 is also exempt. Residence pro-
perty in the towns is exempt to the
sum of $1,000, furniture to the sum
of $500, and personal property also
to the sum Of $500.
(2) Classification for assessments:
a. Lands of equal value regardless
of improvements are assessed at the
rate and at 100 per cent Of their
value as are tangable properties of
all public utilities, bank stocks and
other income properties of that sort.
b. Real estate mortgages and money
credits deposited with the bank of
North Dakota are all exempt. Taxes
on mortgages would be added to the
interest rate and would be an indirect
method of raising the taxes of the
farmers and the home builders.
Money deposited with the state is
worth more to the state than a 3-mill
tax-the tax rate. on moneys and
credits deposited with other banks.
. c. Livestock, merchandise and
other personal property, including
farm equipment, is assessed for tax
alton at so per cent Of it's value.
(3) Income tax:
a. Incomes are taxed which are
earned on a lower rate than incomes
which are unearned, as wages or sal
aries at lower rate than rents, in
terest and dividends; big incomes al
a higher rate than small incomes. II
is estimated that this tax will bring
to the state some 100000 year.
Should all the industries fail and
the state tax be carried to the high
est point. possible under these laws
the available land tax for the whole
c%o&o ipo1,dipr tho coufc an ocr<