The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-11-02
NORTH DAKOTA
GASOLINE TAX
BELOW NOR NAL
Only Three Other States Levy
Tax of One Cent Per Gal
lon, Records Show
FOUR HAVE NO TAX
October Issue of Highway
Bulletin Gives Interesting
Figures About Levy

The North Dakota gasoline tax is
among the lowest in the country as
only three other states levy tax of
! cent per gallon, according to an ar
tiae appearing in the October issue
Of the Highway Bulletin. The three
states are: Texas, Rhode Island and
Connecticut. Except for four st2te&,
all others get from 2 ~ : t>n'+ -.
gallon. Twenty states have u = cent
rate, one 4 2.5 cent rate, fifteen bill
the consumer at > cents, one 3.5 cents
and three states have ! cent gaso-
line tax. South Carolina tops the list
with Il ) cent tax per gallon. New
York. New Jersey. Massachusetts and
Illinois are the only states in the
Union which levy no gasoline tax. Be
ginning with 1925; nine states. winch ,
had never before levied Il tax, are ,
now taxing gasoline at the rate Of = !
cents except Rhode Island, which be-
gins with a cent rate.
The Bulletin article also points out
that the average gasoline tax receipts !
per car for North Dakota for 1924 :
were less than half Of the average ,
for the states levying Il tax. The
averag" being $3.50 per motor vehicle
for the entire country and $i.23 per
car for North Dakota. This low aver
g
S3.77 per car and Maine with $i.04
per car.
Arkansas Tops List
The highest receipts per car is
found in Arkansas at SlS.lS, With
Florida Il close second at Sl7.l2 per
car. Among the northwestern states,
he receipts are as follows: Montana,
S7.S;: South Dakota. S7.77; Idaho,
%1.S5. The other northwestern states
lid not levy tax in 1924. The gaso-
line collections for the state, accord
ing TO the Highway Bulletin have ris-
en- from $3O2.3l6 in 1921 TO an esti-
mated income of $Go0.0 for the year
1929. Of this sum, the first 100000
, goes into the general fund Of the
state government for the maintenance
OF the state administration and the
balance is Appropriated to the State
Highway Commission for the con-
Struction and maintenance Of federal
aid and state aid highways, according
to the provisions of a statute enact
ed at tn. last session of the legisla-
ture. Previously, all gasoline tax re-
ceipts went to pay the expenses of
the general government.
The article in the Highway Bulle
tin defends the appropriation of the
S200.00O.O0 for general state admins
trativc purposes. 1t points out that
it is estimated that 60,G00,0O0 gal
Ions of gasoline will be consumed in
1925, which, at a taxable vaiue Of Is
cents per gallon, and at an average
+. rate of % mills, would produce some
thing like a quarter million dollars
it this gasoline were taxed as per-
sonal property. According to the
Bulletin all the gasoline money, cX-
cept the first $200,000.00 must be as
cd to maintain the State highways
already completed And that any in
crease in gasoline receipts must be
applied to the same use owing to the
rapid rate of construction of the
State Highway System. AND for this
reason. none Of this money will b.
available to aid in building any high
ways.
Cost To The Consumer
o., the assumption that 20 miles
Of travel can be secured out Of every
gallon of gasoline, the Bulletin points
out that the gasoline tax amounts to
one-half mill per mile. If only 10
miles per gallon are secured, then
the charge is 1 mill. Thus, if car
travels 5000 miles per year, it will
pay from $3.50 to $500 per year in
gasoline taxes, depending upon the
mileage secured.
In0 article also points out that
the appropriation of this gasoline tax
for road maintenance produces a con-
siderable saving for the car owner
travelling the improved portions of
the State Highway System. The aver
age saving per mile accruing to the
traveller over a good highway is from
. to cents per mile. as against ira
vel over an ordinary dirt road. Thus,
: at an expense Of ! mill cor less per
mile, the autoist derives Il consider
able profit, due to the small consump-
tion Of gasoline. less wear and tear
. on his tires and car in general, as
y well as the greater speed Of travel.
No account is taken in the statement
Of this saving of the time value of
the driver travelling over better
highway.
The Highway Bulletin emphatically
denies that it is advocating any in
crease in the present gasoline tax,
and submits it's data merely for the
), purpose of informing the public con-
T cerning the gasoline taxation which
obtains throughout the. country.