The Bismarck tribune., 1929-01-09
Maddock'S 5 Farewell Address

Maddock'S Farewell Address
To the Members Of the Twenty Legislative Assembly:
ton and in accordance with established CUSTOM appear
fore you today to give voice conclusions and
Of State Of North Dakota embracing pc
period had contact with affairs per.
anng to the State to place in position to give de.
the State nterested but these matters with which
sae sd and upon which have had to
before definite information and recommendations
GOVERNOR A. G. SORLlE
the Honorable 6 sorlie, August IS 1925 His
death occurred at the Executive Mansion after months
anticipated his ms His death
W was shock and was sincerely BY the people
second time within history that have been called
Of Governor sorle evoked heartfelt feeling per-
So M loss than event that has transpred
the funeral train State from Bismarck
to Grand Forks people standing with barred heads
cattle o~%sn the G'ss M
sa the which the train
cerc affection for their Governor and their at his
North Dakota to create in the minds Of the people greater
than tins evidence Of their respect for
oy Of that funeral train and the respect Of the people will
OATH OF OFFICE
Pursuant to constitutional provisions Immediately quail
flied Governor and entered upon the duties office
on August 49, 1923.
FORMER SENATOR LADD
In stauary Hall of the United States Capitol Washing
ton there placed large number Of statues from the
ea states hon9rag the memory Of deceased citizens from
with. Their The State Of North Dakota not yet
statues in the Hall wish to present for your consid
would quite appropriate for the Legislative Assembly
through joint resolution to former Senator Ladd
and to Commission charge Of the raising Of
funds tor that and to have charge of the work of
HIGHWAY DEVELOPMENT
n er eeter pes has
they be built and within financial ability to provide
Despite the du the past few years we have built
over half OF our State Highway System and early year
the State Highway Commission has file applications for
would Be the State Highway CO
more capable Of keeping with the requests already
fe AS these applications are made by boards of county
missioners and in response to the of their ou
s s%s the Pss seo rsef tsst
readiness to tax themselves literally for this purpose
lars for the provemen of state county and township
roads and in 1928 nine later expenditures
time car registration has increased ninety
serve this tremendous investment in motor vehicles well
to provide saf economical and continuous travel
and transportation good roads essential Consequently
e Be an
er IS spared the expense and delay incurred in raversng
It would than fair that motor Vehicles should
contribute generously to construction and upkeep Of
roads than the average taxpayer.
The financial Of the State Highway Commission
at present are derived wholly from automobile license
and from two cent tax gasoline employed in
ncles lne cost OF upkeep OF improved
ways must due in part to obsoescence and part
greater traffic. Also roads built the total
OF upkeep maintenance will grow faster pace than
way Commission will find itself in no position to build new
mand.
In view of these facts recommend to your serious con-
slderation an increase in the gasoline provide the
State Highway Commission with additional revenue.
TAXATION
The property tax in North Dakota is not applied as a
measure Of Individual ability to It is based
OF property The amount of tax paid by any individual de-
pends upon the value of the property to which he has
te and does not depend his equity in the prop
erty or upon his net worth The property based
entirely the market value of the property and in no
way depends upon the tax paying ability the owner All
property taxes become charge against the earnings from
earning ability the tax results confscaon of capital val
ues
If farm in North Dakota were based on the earning
power OF farm lands and OF farm property the bill Of
North Dakota would be apprecaby essened present
laws do not permit boards equalization to
consider the earning capacity of property determining true
Der OF the market value of farm lands has been m
possible to determine because Of the absence any market
for farm lands.
In the of justice and the interest of distributing
the tax burden the basis of ability pay recommend
that legislation be enacted which will require the state board
OF equalization to take into consideration equazng land
such property but shall also require said board to consider
the earning capacity Of property in this state
and that shall require that both factors given equal weight
Tax Commissioner Thoresen:
~ Changing the system assessment bv local
assessors to a county assessment plan.