The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1924-05-22

The Northern Pacific Railway pays
Minnesota ......... SAP per cent
Montana ......... 6.54 per cent
North Dakota ...... 1882 per cent
The Great Northern Railway pays
Minnesota ........... 4.98 per cent
Montana ............ 7.62 per cent
North Dakota $50. .1l.0l per cent
The 500 Railway pays in
Minnesota .......... 4.94 per cent
Wisconsin .......... 5.02 per cent
North Dakota ........ 1882 per cent
On this basis, also, it would seem
that the contention of the railroads
is correct that their taxes in North
Dakota are not less but rather more
than their fair share. In view of
these facts, it seems to me that
there can not be any just objection
to the action of the legislature in
assessing them on the same basis as
other property.
Why Effort Made
1t is not contended that the
assessment of property on an equal
basis does exact justice or that the
value of any property determines the
ability Of the owner to pay taxes,
but it is commended that an assess
ment according to the true value of
the property is more nearly just
than any general classification
fairly administered. Productiveness,
or the capacity of property to earn
returns, would of course be the fair
est basis, but we know that city resi-
dences which were assessed at so per
cent, and most of the personal prop
erty that was either exempt from tax
alton or assessed at SO per cent, brot
better financial returns or increas-
ed the owner S earning capacity much
more than did most of the farm lands
of North Dakota, which for many
years have been operated at loss
but nevertheless assessed at 100 per
cent. There does not seem to be any
good reason why a city residence
worth $4,000 and rented at high
rate, should not be assessed as high
as piece of land worth $4,000, the
crops from which do not even pay
the cost Of operation. Neither does
it seem fair that the furniture, cloth
ing, and working tools of q man who
earns SIS to 81 a day should be ex-
empted from taxation to the extent
Of 5000 while the neighbor who has
5000 in lots that bring him
no returns, should be assessed at 100
cents on the dollar. 1t is true that
with the exemptions abolished and
with personal property assessed at
10 per cent the same as all other
there does seem to be con-
siderable increase in taxes on person.
al property, but ! am sure that every
person who wants to pay his fair
share and who will compare. his
property and taxes with the property
and taxes of his neighbors, either
will come to the conclusion that con-
'idering tho advantages he enjoyed
IN schools, health protection, police
protection, fire protection, and in
other ways, he mot paying any
more than his fair share of the
axes and tho the burden may be some
what heavy that, as compared with
The other taxpayers of the state, he
IS but bearing his just proportion of
he burden. This, l am sure, every
man will want to do and
his is all that he is required to do
by the tax laws enacted in the recent
legislative session. Nor will any fair
minded taxpayer forget that property
taxes for state purposes have been
reduced $751 ,925.2G this year and that
where increases occurred they are all
n local and county affairs.
All Should Pay
All the people should pay taxes in
accordance with their ability to pay.
The effort and effect Of ali lepisla-
lion should be to determine the most =,
accurate measure of that ability. It
IS the realization of this fact that
has induced governments to lew
more taxes on incomes and inheri-
sances and less on general property.
We want to do our utmost in every
community and county as Well as in
me state to reduce public expen-
iltures and decrease the taxes. but
taxes are still to be paid.
am sure the citizenship of the state
will want to see the burden of these
imposed fairly and equitably upon AN
The citizens of the state in propor.
ton to their ability to pay. / am
sure also that each citizen, tho desir.
ing and working to reduce the tax
burden, will be willing to bear his
fair share of that burden even tho Il
may seem heavy.
This is not a political question
IL should not be a matter of fac.
'ional or party difference. hut oil
citizens, no matter to what faction
Or party they may belong. shon,d
cooperate to have public expenditures
evles, and taxes reduced to tho
minimum, compatible with the nronar
administration Of the public business
ana should cooperate in the task ~
so apportioning this burden that
Every citizen shall bear his Just share
hereof. "'e
Trs1