Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1922-09-19
NATIONAL /. TAX ! /
ASSN. MEETS |
Urges Fixing ofPe
Capita Tax Limitations
BY Legislation.

Minn., 6Ppt. 4v..--r11
ins q per capita ta1 linitatsonr BY
rson, member Of the Minpssota state
tax commission, ~ 8 6ifnsAns Of pre-
venting taxes from reaching thD
danger point, in m address before tn
fifteenth annual conferences or thu
National Tax association here toby;
Mr.. Arn,son spoke onyr..ThesI3sssdffAss-
tons and Other Current TaxSESPH6bs
lens With Espseial. Reference 70
Minnesota I,
Risld economy on the part Of each
unit Of kovernment---in tho school
district, township, city, village. county
ana state AlikA-and the hating for
the trasent Of any. further increase
In those Activities OF government
calling TOR heavy tax levieS was sug7
tested by the tax commissioner as q
remedy for. high taxes. /. Z
Regardless of responsibility" Mr..
Armson said. tax rates have almost
reached the breaking point. Whether
The excessive rates now sossgenerally
Prevailing throughout the" states are
due 70 the expansion Of government
tNnctions. or whether they are the re-
sNlt Of insistent public demand for
better roads. better schools and bet
lET Ol410I llllllSS, lI10 ldSl AS1lLQAAA0 SAA0S
tax rates have almost reached tho
limit Of the taxpayers ability to re-
spond, to the growing demands IN his
purse. - u
ANY further Increase in the al
ready heavy burden will be almost
sure to retard the future agricultural,
industrial and commercial develop
mont OF the state" :.
In recommending the limiting Of
tax Assessments by q percapita limi-
tStioh, Mr.. Armson referred to the
law passed BY the 1921 Minnesota
l~stf6lature. which st a limit on ex-
pepditures by cities and villages.
Under this law, he said. a maxi
mum pereapita allowance Of 800
w Get, for city and village purposes,
The original bill, the commissioner
states set the limits at $40 and %36.
respectively, but strenuous opposition
by the cities raised this figure.
Had the bill pass As introduced.
1t would have been. a reasonably ef-
fective curb on extravasant expendi-
lures; as amended and PASSED, 1t has
had butt little effect on the orgy Of
public spending in some Of the min
inS districts OF tho state" Mr.. Arm
sen added.
Pointing out the high taxation in
tho several mining cities Of Mime
sofa, Mr. .Arrnson compared the total
pep capita tax figures. which showed
:luth -.the total average was $S4.21.
whileN-At ths.f3w mining towns it
reached the high total of $14S.76.
One viliaSe-FrAnklin. near. Virginia
leads all other mining cities with
a per capita levy of the astounding
sum Of 3768.5b, he continued.
The Minnesota tax commissioner
explained that in these mining VIII
lagos the mine companies pay prac-
ttcallM the entire taxes. r.:
While tax limitations should al
ways be sufficiently liberal to permit
Of the raising OF ample public revenue
to meet the reasonable needs Of &v-
cry Community, any amount permit
is almost sure TO spell sxtrnvAynnce
in public expenditures; he--declared.
"ard when, as already stated, such
extravaganza runs riot, 1t becomes a
public menace because Of it's demon
a1izlng Influence ON the public CON-
science, not only I'M the community
Immediately concerned, but in the
entire state.
mo community should be permit
ted to impose taxes ON business or
property in excess Of it's reasonable
needs, regardless OF whether the tax
il paid BY large or small property
owners" -,
Although new departure in re-
strictive l%esisIAtion inS Minnesota. the
principle has been incorporated into
most charters Of the cities which are
operating under ~so-called home rule
charters, he said. A liberal policy
should be pursued in fixtng the lirii-
tations, but At the am time auffi-
eiehtly restrictive limits should be
impoAed to prevent the imposing OF
unreasonable or unnecessary tax bur-
det1s, he tAid. @
Increase IN Tax Burdens.
Mr.. Atrnhon, in tracing the causes