The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1930-11-20
RIVER IS HELD KEY
TO OPENING UP OF
STATES RESOURCES
When Industry Once Develops It
Will Share Burden With
Farmer, Says Report
TAKING CHANGES ARE URGED
Commissioner Favors County
Assessing Basis, Dropping
Small Treasurerships

Small Treasurerships
improvement of the Missouri river
as a ~navigable waterway would aid in
the industrial development of North
Dakota and result in the utilization
Of the states natural resources, &C
cording to the tenth biennial report
filed with Governor George F. shafer
by liver A. Acker, state tax commits
Sioner.
Mr.. Acker called attention to the
depressed condition Of agriculture,
which he held responsible for the
heavy tax burden.
If the income of the people Of this
state were increased" the report said,
taxes would not cause the hardship
they are nov causing. Substantial
relief from the burden Of taxation
can be realized only when taxes bear
a fair relationship to income. Until
agricultural prosperity is restored the
tax burden will continue to be heavy.
North Dakota possesses natural
resources which in time will be pro-
ductive Of great wealth. Her vast
coal fields will undoubtedly be
utilized to develop power o. various
manufacturing enterprises and her
clay will be used for brick-making
and pottery. Industrial development
will come when population has In
creased and accessible markets have
been developed.
"prohibitive freight rates nov him
der the development Of North Da-
kota along industrial lines because OF
the distance of the state from the
great centers Of population. The i'm
provement of the Missouri river Is a
ravigable waterway would aid In the
industrial development Of the state.
AT present agriculture Is the basic
industry upon which every other bust
ness is vitality dependent. Merchants.
dealers, and bankers in our towns
and cities depend for their success
o the success Of agriculture. d.
rectly O indirectly every business and
Industry in North Dakota Is depend
ent upon the income derived from the
sale of agricultural products.
Observations made by Mr.. Acker in
his report included the following:
Taxes on farm lands are particular
ly heavy, because since 1920 agricul-
ture has been in a depressed condition,
and because since the enactment OF
chapter 23O, laws Of 1929, which claS-
sified property for the purpose OF
taxation and required assessments to
ho ~ooln n, a full Vyo1Vv0 hoeic forvVN
lands have been assessed more l.early
in proportion to full value than any
other class Of property.
Income tax, cigarette tax and in
surance tax contributed materially
toward the support Of the state gov
eminent.
The owners of farm lands pay 80
per cent Of the property taxes in
North Dakota, railroads and other
public utilities 16 per cent. and all
other property bears the burden Of
the remaining "a per cent, but that,
in proportion to his investment Or to
gross income, the land owner does not
pay more in taxes than railroads and
public utilities.
Would Drop Local TreaSurers
With the exception Of South Da-
kota and Minnesota, North Dakota
had the highest ratio Of property
taxes to income to be found In q
group of ten northwestern states.
From 1918 to 1929 North Dakota
general property taxes increased
$l1.Ss6,673 to $30,0l6,754 or 153 per
cent.
Total acreage of land formerly SUBJ
ject to taxation but now owned by
the state or counties is 834,453.87.
To maintain a proper balance be-
tween expenditures for city, school
and park purposes, educational ad:
ministration and park administration
should be intimately correlated with
the city administration.
The multitude Of local ~treasurers
should be dispensed with and the
county treasurer should be made the
custodian Of all public funds Of local
subdivisions except in the cas- Of the
larger cities Of the state.
The gross bonded indebtedness of
the state as Of June 80. 1890, the re-
port says. was $3z,501, $50. OF this
total, $32,500, $50 was in connection
with the rural credits business Of the
state. The net indebtedness in con-
nection With Bank Of North Dakota
bonds as of June 30 was $8O2, SOB. F.
The net Indebtedness in connec-
ton with mill and elevator bonds was
$1,000. 900 and in connection with mill
and elevator milling bonds issued to
provide operating capital for the
milling business Of the state, the net
Gebt was $742. 1881. The total net state
debt as of June 30, 1880, was $6.67
per capita.
The total net debt of the state and
of all subdivisions of the state as of
December 81. 1929. was $50. 418 1852
which amounts to $53.46 per capita.
Changes Recommended
Suggested changes in laws affecting
taxation. outlined in the report, in
clude recommendations that:
Section 1928 of the compiled laws
OF 1913, regarding tax ahatements
and tax refunds, be so amended that
in case an appeal to the district court
IS taken, notice Of appeal shall be
mailed to the tax commissioner SC
that he may appear in court and be
heard.
The abatement law be so amended
that abatement refunds can only be
granted In case of current taxes.
Amendment Of the law so that de.
mand for refund of taxes must be
commenced for recovery within 81
days after demand.
A law should be enacted providing
that personal property taxes shall
after assessment be q lien upon prop.