Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1920-02-26
BURDEN OF TAXES
RESTS HEAVIEST
ON LAND OWNERS
Commissioners Abstract of
Taxes for 1919 Shows
Burden on N. D. Lands Has
Been Increased Over Eight
Million Dollars.


by Assistant Attorney G-neral Pack
ard shows how the burien OF in
creased taxes in North dakota has
been shifted onto the farm owner.
Mr.. Packard says:
when 1 made the prediction last
April that the tax burden upon farm
lands in North Dakota would be in
creased more than fifty per cent BY
the new tax laws, a howl of indigna-
| tion went out from the Townley
newspapers. The justification for
that prediction is at hand. The abb
stract of taxes for 1919 has been
completed by the state tax commits
sioner, and with Nelson county esti-
mated, the total general property
tax levy, for 1919 for the state and
all its political subdivisions is $685.
201,966.30 as against $20,399,-
6S2.17 for 1918, or an increase Of
|s7,8O2,2S4.13 or 80 per cent. THIS
is the most astounding increase that
this state has experienced since
statehood, but this does not tell the
entire story as to farm lands.
AS I suggested last year, the tax
has been shifted by the new laws
from personal property and from the
public service corporations to r:a.
estate. According to compilation
Of the state tax commissioner. in
1918 farm land, exclusive of i'm
provements, bore 54.89 per cent OF
the total tax burden, while in 1912
1t bore. 1896 per ceht.. IN ot:.er
words, in 1918 farm lands bore $11,.
197,385.64 Of the total tax burden
while in 1919 the burden borne by
them had increased to $19,?42.-
.903.49; a total shifting to the farm
lands of $8,645,,517.85, or an in
crease over the burden of 1918 OF
1922 per cent. This percentage in
dicates both the shifting Of the tax
incident and the increase in the @'X
burden. It means that the farmers
tax bill has been increased on h;1
real estate by more than II per cent
during the last year.
Average Increase Over 81 Per Cent
To be sure there are some offsets
to this increase. There is a slight
1 shift from farm personally to other
personally. In 1913 farm improve
ments paid 1867 per cent of the
total tax burden. Assuming that ra-
ton would have held good in 1919,
the owners of acre property saved
$564,759.00 in 1919. According ta
the state tax commissioner in 1913
farm personal property paid 9.1S3
per cent of the total tax burden, OF
|$1,S73,332.OO. In 1919 1t paid
1904 per cent Of the total tax bur-
den or $1,00S,S7s.0o. Here also is
a saving to the owner Of acre prop
erty Of $S64,454.o0. Adding this to
the saving on farm improvements we
get a total savings Of $1,429,033.00.
Deducting this from the total 1919
burden upon acre property we get
$19,742,903.00; offsetting the bur-
den on farm land to that extent, we
reduce it to $1S,313,S7o.0O, or
64.45 per cent. This figure, 64.4S
per cent represents the actual aver.
age increase of the state in the tax
burden upon farm lands.
/ In addition to the direct burden
there are number of special taxes
The oil tax is sales tax upon gaso-
line and kerosene. That portion OF
the fiat three cents an acre tax fol
the hail insurance department wh1cn
lis levied upon land not insured and
for which no benefit is received, is a
direct tax burden upon all tillab!e
land not insured in the state hail
insurance department, and will al.
ways remain a burden, even under a
compulsory law, since it is applied to
unbroken tillable land as, well as
broken tillable land. The motor We
hicles have been withdrawn from
general property taxation and the
burden they bore has fallen upon
other property, so that the difference
between the present tax and the OLD
license fees, is an added burden. The
stocks and bonds tax is tax Of hf.
ty cents thousand upon the actual
value Of stocks and bonds Of all cor.
porations transacting business In the
state. The miscellaneous burden in.
cludes butter fat tax. lawyers tag
and . great many fees and taxes not
otherwise enumerated. To recapitu
late:
i General property tax.$28.202,966.3t -