The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1926-06-25
MOE CEEHRBUP
DOUBTS ABOUT
PROPOSED TAX
Would BE Paid BY Wholesal.
crs, He Says-Funds Would
BE Used on the Roads

Denial that the proposed two-cent
gas tax will be paid by the retailer
was made here today by l. ]. Moe,
member Of the state highway COM
mission, who originated the proposal
to submit the bill to the voters.
Moe also denied that money from
the gasoline tax will be used to pay
administration expenses Of the state
highway department. These are fix
cd by law, he pointed out, and the
department is not permitted to ex-
coed the appropriation made for it.
Section two of the gasoline tax
measure specifically provides that
the tax shall be paid by any person
who sells gasoline from the original
package Nee said. Practically
This means gasoline in carloads as
very little is brought into this state
in barrels, bottles or cans. Of course
gasoline often is sold by the barrel
to the consumer but these barrels
are usually filled from a tank car
or from a gas tank and. therefore,
neither the consumer nor retailer
need worry about whether he must
pay the tax.
NOIeCtOFO NOT NCc0c0
"The law, however, does provide
that where a jobber sells q car of
gasoline he may elect to pay the tax
and add it to theg price. Or he may
let the party getting this carload pay
the tax. If the jobbcr does pay the
tax, then he must do lot Of cleri-
"a! work, such as sending copies Of
invoices to the state auditor. As
&. e. a.
dict that the wholesalers and jobbcrs,
the tax just as they do under the
the consumer as at present Re-
tailers certainly will not be called on
to pay the tax, nor will an army OF
tax collectors be needed.
Because refunds are provided
where it is necessary to use gasoline
for farm purposes or purposes other
than automobile propulsion, it may
be necessary to add clerk or two
to the payroll of the collecting and
refunding office, which is the state
auditors office. This Is not a new
or. untrled law. South Dakota has
h"H an identical law for years and
they report that two clerks handle
all the refund work. Ii it were not
tor the refund feature, which is but
fair to the farmer, the proposed law
would not cost any more to operate
than the present law.
Will Not Increase Expenses
at is claimed by some that the
law will result in increased expenses
Tor operating the state highway de-
partment. This is not true. The
state highway commission is limited
to $15O,OOO by law to defray the cx-
penses Of the office of the registrar
Of motor vehicles, including the pur-
chase of auto license tags and the
administration of the state highway
department proper. The latter de.
partment is getting along on about
$4,000 a year and cannot get penny
more from the two-cent- gas measure
than it is now allowed by law. Every
penny over and above the $4,000
appropriated by the law must 90 into
highway construction or highway
maintenance. Hence, as the state
highway commission cannot increase
this appropriation, those who affect
to believe it will give the commission
money for general administrative
purposes are laboring under wrong
impression.
UNLESS the people vote for this
gas tax we shall not be able to build
the roads they are demanding be-
cause the highway department now
has more requests for improvements
than it can meet for another year OF
more unless additional revenue is
nrOvidedc -