The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-09-18
PATTERSON TAX
COMPROMISE IN
CONTROVERSY
Application TO Settle $1,000
in Taxes for $4,000 he.
fore Tax Commissioner

Tax Commissioner Thoresen has
before him an application for COM
promise Of the unpaid general taxes
of f. G.. Patterson allowed by the
Board Of Burlcigh county commits
sioncrs in which it is stipulated
that the taxes in controversy be set
tied for $4,000. The amount of
taxes at issue in this action as
spread upon the books Of the county
treasurer are Approximately $4,000.
These and other taxes have been
the football of politics and agitation
through several county campaigns
and now reach the state tax COM
mssioners office just as hundreds
of other applications for abatement
or compromise do.
On Its Merits
81 will consider this APPLICATION
said Commissioner Thoresen today,
"just on the same merits as all such
applications. There is no politics in
it insofar as | am concerned. | have
the matter under consideration and
all facts will be carefully weighed"
Period Covered
The application covers the taxes
of 1919 to 1928 inclusive but does
not affect special assessments. Com
missioner Thoresen estimated today
that the total sum involved was
$1,000.
F.. +. McCurdy. states attorney,
who made his last campaign largely
upon his promise to effect collcc-
tion Of the taxes of f. G. Patterson,
chairman of the board OF county
commissioners. protested yesterday
and today against the approval of
the application. His assertions and
allegations were taken under con-
sideration by State Tax Commits SION
er Thoresen.
The taxes involved are largely up
on Mr.. Patterson's city property,
most important Of which is the Nc
kenzie and 500 hotel properties. as
we'll as a number Of stores on Main
and on Fifth streets.
McCurdy's Statement
f.. f. McCurdy gave the following
statement in regard to the tax stu
alton:
"Patterson's taxes for 1913 were
paid, but 1919 taxes were not paid.
He charges that the county auditor
failed to advertise Patterson's taxes,
but that the following year the 1920
taxes were advertised and sold to the
county. When an individual fails to
buy taxes for sale, the county bids
them in. This is what was done.
The state law gives Mr.. Patterson
three years in which to redeem. The
period expired two years ago. No
action was taken by the county board
to collect. Law requires county
commissioners to pass a resolution
once every three years authorizing
the states attorney, county auditor
and clerk of district court to inst-
tute procedure to acquire title if
property Of the county.
an February of this year I re-
quested the county commissioners
to pass that resolution. They did
pass it at a special meeting called
to consider it. Later they rescinded
the resolution.
Brings Action
81 then brought action in the
court at my own expense to man.
damus the board of county commits
sioners to pass the same resolution.
That action is pending in the su-
preme court and will be argued Sep
tember 25.
"The last session of the legisla-
ture passed law effective july !,
last. providing that in cases where
there is any doubt as to validity of
sale of taxes or any other irregu-
larity in the sale for taxes a the at
torney general or states attorney
may bring an action to foreclose the
lien on the property for past due
taxes.
Last July l brought such action in
the Burleigh county district court
which is now waiting for trial"
Mr.. Patterson is represented in
the controversy by Sullivan & Han
ley Of Mandan. The application for
relief which follows in full states
Mr.. Patterson's contention. 1t is set
up that the assessment is defective
and excessive. Other points are also
raised. All Of these allegations are
to be matter Of searching investi.
cation of the tax commission.
To the Honorable Board of County
Commissioners Of Burleigh County,
North Dakota:
STATE OF NORTH DAKOTA,
County of Burleigh.-ss.
Assessment District, City of Bis
marck.
Edward G. Patterson, being first
duly sworn upon oath deposes and
says
That he is the record owner o1
the following described real estate
Lots s to. IL, both inclusive, ir
Continued on page six)