The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1923-07-25
TAX MATTER.
lSP0STPONED F.
UNTILSEPT.4 4
County Board Sets Over Mat
ter as to $15,0O0,O00 z
Escaped Valuation =
BANKS IN OBJECTION
Attorney Says That Banks
Voluntarily Paid Tax and
County Accepted II

The board of county commissions
ers, with Commissioners Swanson,
Bachman and Solberg present, to-
day postponed hearing in the
matter cf taxes claimed to have
been escaped by all of the banks
in Burleigh county and a number
Of corporations until September
4, to give attorneys of the COM
nanies md b'rks an opportunity
to go thoroughly into the matter.
Representatives, of the banks
and romDanies affected said they
appeared at the hearing to find
out on what grounds they were
being asked to pay more taxes,
that they believed they had paid
all that was due the county. and
they desired to have the informa-
tion as to the alleged escaping OF
taxe3 in order to be able ID pre-
sent the matter promptly. A total
of about $15,000,OO0 property had
escaped taxation, according tc
the notices sent out by County
Auditor F. J. johnson, on the re-
port of F. o. Hellstrom.
Mr.. Hellstrom was engaged by
the board to act in the matter Of
| escaped taxes and is listed as 9
clerk in the auditors office, At.
torney Zuger, appearing for one
| of the concerns. said, ,..
The hearing was scheduled fol
10 a. m.y but was delayed wher
Attorney O'Hare for the STANDARD
| Oil Company asked for record
and County AuditoI johnson
sought stenographer to take thu
proceedings.
The first matter taken up wal
the banks. All of the banks IL
the county. 10 in all, were Nance
as having escaped taxes. Mr.. He'll
strom explained the method OF
which it is alleged taxes were es
capped.
He referred to the compromise
on bank taxes in all counties o1
the state after the supreme court
had held that the legislature haC
omitted provisions in the law pro
viding tax on bank stock for the
years 1920, 1921 and 1922. Mr.
Hellstrom said the compromise
which was on basis of a so pei
cent valuation, was without auth
ority in law. Senate bill No. BE
passed by the last legislature, pro
posed to validate the compromise
he said, and also to ,ratify the
compromise settlements made. The
section ratifying the compromise
had been rendered null and voiG
by the filing of petitions referring
that section of senate bill No. BE
to the people, he said.
He said the law as it remained
removed the ambiguity of which
the court complained and said the
Intention was to tax banks. He
said the notice to the banks was
on the basis of the levy original
ly made by the tax commissioner
Benton Baker, attorney for the
Bismarck bank, said that conced-
ing there was measure to permit
escaped property to be, taxed, there
also is law. authorizing the
county commissioners to abate
and compromise taxes with the ap-
proval Of the tax commissioner
\ After decisions had been rendered
by the court holding that the law
taxing bank stock was imperative
that the law of 1919 specifically
exempted stocks and bonds of all
corporations and with respect te
national bank stock held the tau
| was out of line with other taxes
and therefore in violation of law
the banks voluntarily proposed tc
!, pay taxes. The Burleigh county
board of commissioners last June
8 passed a resolution saying what
would be accepted in full settle
ment of the tax and this was &C.
cepted in August, with the approx.
! al of the tax measure, being paiC
by the Bismarck bank.
| The fact that the Legislature
passed 3 law validating taxes ant
Il attempting to be retroactive ant
the fact that the ratification sec
tion was held up by petitions hat
no effect upon the situation, Mr.
Baker said.
4 Mr.. Baker then filed q motion t.
dismiss proceedings.
hop. C.. Remington Of the Cit!
Il National Bank and j. l.. Bell O.
the First National Bank explained
that A. G. Divet, attorney fo1
the North Dakota Bankers Assoc
4. Continued on Page Three)