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

! der the Nonpartisan League man
| agcment, and declared that whereas
| the League management lost about
| $50 900 in "A couple of years the In
dependent Administration made
about $4,000 one year and lost $12,-
600 'anothe7 He condemned the
league management of the Home
Building Association.
With regard to the Bank Of North
Dakota he declared that the indie
pendent management had made much
progress in remedying the condi-
tons found in the bank. Favorit-
ism was shown in loans, and un-
usually large deposits made in fav-
cred League banks which were lost
to the taxpayers.
The Tax Situation
The Governor devoted much of
his address to discussion of tax
conditions. In his address on this
subject he said: ~
Since there is Il very keen inter-
est in public expenditures, and the
problems of assessment and taxation,
] shall now consider that subject
and show you what conditions we
found, what promises we made, and
how we have redeemed those prOmis-
es, and kept faith with the people.
1t was apparent to every, person
who participated in the campaigns
of 1920, 1921, and 1922, or who spent
much time discussing tax matters.
that the taXpayers--and more espec-
tally the farmers of our state-were
greatly dissatisfied with the start
ling increase in PUBLIC expenditures
and taxes since 1917, and more par
ticularly' with the very great increase
in taxes on farm lands, which, in
many cases, had become three and
four times as large as in 1917.
The main causes for the increase
in local taxes were the increased eX-
penses for salaries, labor, and ma
terials, an expansion in the services
undertaken by these political subdiv-
isions, and the whole increase made
possible by the tremendous boost in
assessed valuations which apparent
ly had invited and encouraged more
debts and greater expenditures.
In considering the increase of state
expenditures, we find these causes
supplemented by the added expense
of the socalled League program, the
losses resulting from the carelessness,
incompetence, waste, and extrava
gance of League officials, and finally
by the unjust and inequitable prop
erty classification act of 1919.
We, of the Independent forces,
promised to do our best to bring the
needed relief by reducing expenses
wherever possible, by decreasing the
appropriations and levies, and by
changing back to the equal assess.
ment basis in use in this state from
1889 to 1917. These promises we
have kept. Let US examine the
records and learn the facts.
In spite of the fact that the num-
Der of students at all our state edu-
cational institutions had increased
and added burdens had been
imposed on other state institutions
and departments, the amount approp-
rated by the legislature for the gen
eral fund in 1923 was S7,282,84S.5O
as compared with $S,004,S1l. SO in
1921 or a reduction of $72l, 963.33.
Altho We were compelled to in
crease the levy for interest on the
new state bonds and to pay the losses
in the Home Builders Association,
the total amount levied on the prop
erty of the state was only $4,Ol3,-
359.l5 in 1923, as compared with S4,-
1885, 84.41 in 1922, or a decrease Of
$75l ,925.26. In every county of the
state except Hettinger, where local
boards increased the assessed valu-
alton of land, the amount paid this
year in state taxes is less than it
was in 1922. In addition to that,
the legislature reduced the flat tax
for hail insurance from $8l8,397.3 S
in 1922 to $272,39252 in 1923, or (:
decrease of S546,0O4.86, while the
special state tax collections decreas-
ed 1891, TAT in the biennium.
But the citizens should never lose
sight of the fact that the state taxes
constitute but small part of the
burden which the taxpayer must bear
The principal part of the burden re-
suits from county and local expen-
ditures. While this proportion var
les in different counties, the aver
age is:
1886 per cent for state purposes,
and
1904 per cent for county and local
purposes.
Since more than 1900 boards in the
various political subdivisions have
the power to appropriate money for
public purposes, and have approp-
rated in the past year 1904 per
cent of the total taxes, it becomes
apparent that any substantial relief
from the tax burden must come from
a reduction in county and local ex-
penditures and from smaller levies
by these local boards. Each taxpay-
er should not only make sure that the
state is reducing expenditures and
levies, but should find out whether
his county, township, village, city,
or school district is reducing expen-
ditures as much as possible.
What State Has Done
While the state administration has
no power to increase or decrease
county or local taxes, l have never
theless sought continually since Dec
,ember, 1921, by letters, speeches, ali.
conferences to induce the public Off
Gals of the various subdivisions to
decrease expenses and levies, so that
by the joint efforts of all wa might
be able to make a material reduction
in the taxpayers burden. The sue
cess of this campaign varied great
ly. In some political subdivisions
there was an instant response and