The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-02-26
PLACE THE BLAME WHERE TT
BELONGS

We refer to the editorial appearing
in the Peoples Opinion relative to the
tax article which appeared in this pa
per on Wednesday evening. While we
do not care to cast any undue ref1ec-
ton on this editorial we feel that the
editor has overlooked certain facts
which might tend to throw a different
light on the particular phase of the
tax article which he has seen fit TO
take up. We will attempt to refresh
his memory regarding these facts.
We find in this editorial the state
ment that the County Equalization
Board raised the county valuation of
farm lands from the 1918 figure of
S793 to the amount Of S3224. The
Inference being that the naughty
county officials are responsible for the
major portion Of the tax increase.
While the writer holds no brief for
the county equalization board we feel
that simple justice demands that any
blame for the increased taxes should
be placed where it actually belongs.
The following facts may relieve the
false impression.
The assessors of the county, acting
under instructions received at the an
nual assessors meeting from the tax
commissioner placed the average val
uation Of farm lands of the county at
$3.50. The assessments were turned
over to the county equalization board
at this figure. The county equaliza-
ton board, unwilling to allow any fur
Their increase in the taxes than was
absolutely necessary, reduced the as
sessment to an average valuation of
1924. The assessment went to the
state equalization board at this figure
and was raised by them to the $45.98
as stated. Any blame for the in
crease in valuation should be recorded
against the 1919 Legislative body
which passed the tax laws under which
the above action was taken. In fact,
if the county equalization board had
raised the average valuation on farm
lands to $500 per acre they would
have only been acting within their
rights in attempting to comply with
the tax law which requires 100 per
cent valuation. The blame would still
attach to the 1919 Legislative body
which passed the laws making this &C
ton possible.
The. direct state tax per quarter sec
ton in this county is easily arrived at.
The rate times the average valuation
per acre times 160, will give you the
average state tax for Barnes county
land per quarter section We find,
upon performing this operation, that
the average amounts to $21.9 in this
county. As the average state tax in
this county in 1918 amounted to 1912
there seems to be raise of some 1928
per cent.
The average state tax for the state
has been figured out by the state Off
Gals and has been quite widely pub
lished, seemingly with the idea of
creating a false impression regarding
our increased burden. The impression
is easily formed, after reading these
figures, by uniformed people, that the
state administration is only RESPONSE
Bile for the $16.37 increase which they
state is the state average. The i'm
preston being that any further in
crease has been created by the local
county officials. AS stated before the
county increase amounts to per cent.
Any increase in excess of this amount
is chargeable to the 1919 legislature
which passed the tax laws requiring
that these increased levies be made.
While studying these tax items it is
well that we remember that the legis-
htive assembly of 1919 was of the
same political belief and was in COM
plete accord with the state admins
tration. Their responsibility for the
increases in the tax burden cannot be