The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1921-01-14
CHIEF JUSTICE
DEMANDS TAX
REFORM LAWS
Robinson Tells Legislators They
Must Get Together for Best
Interests of State.
ASSESSMENTS ARE TOO BIG
First Duty to Remedy Condi-
tions-Be Slow on Appropria.
tions for All Purposes

tions for All Purposes
u, Chief Justice Robinson in his weekly
letter, addressed to the legislators,
says that certain remedial legislation
is needed especially tax reform bills,
and if the two houses cannot get to-
gether it will be necessary to initiate
the measures.
The letter follows. @.~,.
January IA, 1921. AS the judges Of
the supreme court have about COM
pleted the work Of the January Term,
the Chief Justice finds time to write
some letters to the lawmakers. The
message of the Governor, is in effect,
to, pass the appropriations and ad-
journ. He does not consider that the
tax system of 1919 has become un-
bearable. In some way there must
be remedial legislation. II you law
makers and the Governor cannot agree
to pass the proper, measures the only
remedy is by initiative petitions. But
under the system now prevailing until
proper remedial Legislation has been
secured you should 60 very slow about
passing any appropriation bills.
Grossly Excessive
In the years 1919 and 1920 the as
sessments were grossly excessive,
about five times that Of any former
year, and of course the tax levies based
on such assessments were grossly eX-
cessive. And in addition there has
been levied several kinds Of newfang
led and excessive taxes, just as if the
way to make men happy were to tax
them out of their lands and their liv-
;ngs. The conditions have become un-
bearable and your most important duty
is to remedy the same. 1t may be that
under the circumstances you can do
nothing; but in that event, think you
should 60 very slow about passing any
appropriation bills, 1t may become
necessary to refer the whole matter to
the people by initiative petitions. In
the western half of the state, as you
know, a large portion Of the taxes for
the year 1919 have not been paid. The
lands have been advertised for sale
and bid in by the several counties for
the taxes, with penalties and costs.
And unless something is done to pre-
vent it, the same lands will be- adver-
tised for sale for the taxes Of 1920,
with penalties and costs, and the peO-
pie will be driven out of the state.
Here is a draft of remedial bills:
Proposes Bill
A bill to reduce or cancel the land
assessments
Tax levies, penalties and sales for
the year 1919.
Whereas, in the year 1919 the as
sessed valuations of land was grossly
excessive and about five times that Of
any former year, and of consequence
the tax levies were excessive and a
large portion of the taxes remained
delinquent and in December, 1920, for
such taxes with penalties and costs,
the lands were sold and bid in by the
counties.
Be it enacted, etc. .."
That for the year 1919 the assessed
valuations of all lands and city lots be
reduced twenty-five per cent; also,
that all tax levies made in any county,
city, township, village, school district,
school board or other taxing body
shall be reduced twenty-five per cent,
as the state taxes were reduced.
Sec. 2. That for the taxes Of 1919
all sales of lands and city lots shall
be void and the same shall be marked
Cancelled" on the records of the pro-
per county auditor.
Sec. 3: That the reduced taxes OF
1919 may be paid without penalty or
interest at any time prior to the first
day of November, 1921, and il not then
paid, the property shall be advertised
for sale and sold at the regular de-
linquent tax sale in, December, 1921.
Sec. a. That any party who may
have paid the excessive tax levies for
1919 shall be allowed "a rebate Of
twenty-five per cent. to apply on the
taxes for the year 1920. u
Reduce All Taxes
: Furthermore, you will please note
we'll that in the year 1920 the assess
ments and tax levies are just as ex-
cessive as in 1919. Hence, by a sim
liar act, all state and local taxes for
1920 should be reduced twenty-five per
cent
Then there should be an act that in
future all assessments and tax levies
shall be made on some such basis as
in 1918 and prior years. In a future
letter may try to give emphasis to
what has been said concerning re-
peal of the newfangled tax levies not
ia sod IN any assessment The chan
ces are there can be no repeal only by
initiative petitions and vote OF the
people. However, do not weary IN
we'll doing, for in due time you shall
reap your reward if you fail not.
| JAMES E. ROBINSON.
Il o. F. COURT INSTITUTED
ChorlaS RaCa