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

I
II Administration Blending all
ever, a keener interest in tax prob
lens and a greater determination to
| eliminate all unnecessary expendi-
lures and to reduce all public expen-
compatible with proper and efficient
administration of the public bust
ness. This interest has been inten-
sified and made of greater practical
value by the appointment of ten tax
studying commissions with an aggre-
gate membership of 1913, who are Civ
| ing to these important problems much
serious and helpful consideration.
But. as stated before, the people
complained not only of the increase
in public expenditures and the gen.
eral increase in taxes, but also of the
classification act of 1919 by which
some property-including farm land,
business structures, and the rail
|roads-was assessed at 100 cents on
the dollar; some-including city
residences and all personal property
at 80 cents on the dollar; and some.
after exemptions were deducted, at
even less. As result, the 100 per
cent property paid not only it's full
share of taxes, but paid poStion of
the taxes that in justice and equity
should have been paid by residences
and personal property. 1t is not
seriously disputed that this was
move in the direction of the final
adoption of the so-called Henry
George single tax theory by which all
property taxes would be borne by
farm lands and city lots, to which
program most of the leaders of the
League were pledged and toward the
ly working.
Complaint was especially strong
among the farmers Of the state, and
there is scarcely Il community into
which | have gone in the last three
years where this complaint has not
been persistently presented and an
insistent demand made that this
should be changed; that justice
should be done to the owners of
farm land also and that We should
go back to the system that was so
satisfactorily in vogue in this state
from 1889 to 1917 and which, with
but few experimental exceptions,
is in vogue in every other state in
the union; namely, the plan under
which all property is assessed on the
same basis Ca certain percentage of
its true value in money! whether
such property be located in town or
country, whether it be real or person
al property.
Farmers Given Aid
1t is easy to see why the farmers
of the state were most insistent in
their demands that change should
be made back to the old method of
assessment, since the farm lands
constitute by far the largest single
class OF property, valued at almost
twice as much as all other property
combined. A comparison of the
assessed value of farm lands with the
combined value of all other property
of the state will show the injustice
of assessing farm lands at 100 per
cent, and why it was that the farm
ers demanded that these lands should
be assessed at a lower figure. While
the farm lands bore So per cent Of
the state tax burden in 1917, and
70 per cent in 1919. this has now
been reduced to 62 per cent by the
present administration.
As additional evidence of the ex-
tent of this demand, permit me to
cite the first public statement issued
in pamphlet form by the North Da-
kota Taxpayers Association on Dec
ember %, 1922, just prior to the
legislative session, which association
consisted of leading men from every
county of the State interested in tax
revision and tax REDUCTION. This
pamphlet SAYS in regard to the CLASH
ficatiOn act, among other things:
Il trust that the coming legis-
lative assembly will repeal all
existing exemptions and CLASH
fications and enact law that is
just and equitable to all 'ths peo-
pie. | believe that all the peo-
pie of the state should pay tax
es in accordance with their, abil-
ity. During the last years, it
seems that the legislative as
semblies have made an attempt
to see how much property could
be eliminated from the assess
ment roll and how low personal
property could be classified
What we want is more property
on the assessment rolls and no
elass fication.'
1t was this criticism which was
brot to the attention of practically
every candidate for state and ,legis-
lative office and demand made
that relief from this unjust and In
equitable condition should be given
and it was in response TO this senti-
ment and probably in most cases to
redeem promises made to their con-
stituents thatithe, change in the basis
Of assessment was made by the re-
cent legislative session and a numbes
Of the exemptions abolished. i
know that during this period we
promised the people of the state that
ii we were elected we would not only
malN, an honest, earnest, and sincere
effoyt 70 reduce Ahs texes HI 90 Ear
"a H yua. within tho nnxs,or - IL %