The Bismarck tribune., 1931-10-12
SAYS LOCAL UNITS
MUST ACT TO CUT
HEAVY TAX BURDEN

Carr Tells Municipal League
State Can do Little to
Reduce Expenses
Devils Lake, N. D., Oct. 12.-(P)-
Hehef from the tax burden must
come largely from reduction of To-
cal taxes, Lieutenant Governor John
w. Carr told the opening session of
the North Dakota League of Munich
pallties here Monday.
Representatives of approximately
35 cities and towns were here to par
Ilclpate in the deliberations of the
league.
Towns and cities represented in
clude: Bismarck, Beulah, Bottineau
Bowman, Cooperstown, Casselton
Devils Lake, Dickinson, Edgeley FL
lendale. Enderlin. Fargo, Garrison,
Glen Ullin, Grand Forks, Harvey,
Hazen, Hillsboro, Jamestown, Ken
mare, La Moure, Larimore, Minot,
Mandan, Mott, Mohall, Mapleton,
New Rockford, New Salem, Oakes,
Richardton, Rugby, Valley City,
Wahpeton and Walhalla.
Ralph Webb, mayor of Winnipeg
and L. A. Baker, deputy state tax
commissioner. were on Mondays pro-
gram. 1ver Acker, state tax commits
sloner, who was to speak, was unable
to be present.
Blames Local Governments
Carr told the gathering that there
is mistaken idea that the state gov
ernment is responsible for the heavy
tax burden. The state taxes, he said,
were 1882 per cent of the entire tax
burden in 1929, while county taxes
We're 26.75 per cent; township taxes
9.6 per cent; cities and villages, 10 per
cent, and school taxes 43.4l per cent.
Out of total general property tax
levy in North Dakota in 1929 of $780,
016,754, he added, $26,858,627 was lev
led by local governments.
Should the entire state government
including courts and institutions, be
abolished, Carr said, the total tax
burden would have been reduced only
s1O52 on every 500 of taxes paid in
1929.
Carr called attention to present
economic conditions, declaring that
''the tax problem today is the most
important one before the people Of
this state"
Taxes Are Confiscatory
Poor crops and poor prices are SER
1n sh,,f %~4
mendous burden of taxation is vir-
tually confiscating our property,
while we have the added burdens of
drought, poor crops and low prices"
Baker discussed the county assessor
system, topic assigned originally to
Acker, and at the same time took up
the assessment of urban real estate.
He pointed out that a county -asses-
sor bill was considered at the last leg
islative session and failed to pass,
Similar bills had been before the leg
islature, he said, in the last 16 years
and none was favorably considered.
THE North Dakota League OF Mum
icipalities was probably chiefly re-
sponsible for the failure of the coun-
ty assessor bill to pass last winter,
he added.
"The position of the league on this
matter is not in line with the recon-
mendations made by practically all
tax investigation bodies that have CIV
en- this matter serious consideration.
North Dakota, however, seems to be
firmly committed to the doctrine OF
home rule in the assessment OF prop
erty.
1.-THE concensus of authoritative
opinion through the United States Is
in favor of the county assessor system
rather than the township, city and
village assessment system. Most tax
authorities agree that poor assess
ment CT property is at the root OF the
majority of our tax troubles"
Need Equitable Distribution
Discussing assessment Of urban real
estate, Baker said there are two prob
lens of paramount Importance In con-
nection with taxation in North Dako-
ia. These, he said, were the problem
of providing essential governmental
services more economically than
formerly, and the problem of securing
a more equitable distribution OF the
property tax burden through correct
equitable and uniform assessment OF
property.
1T is apparent" he said, that real
estate is the major part of the tax
base and the owner Of real estate is
chiefly responsible for the support OF
government.
LAS a consequence, the Importance
of correct, equitable and uniform
assessment of real estate cannot be
over emphasized. Real estate direct
ly pays about 81 or 62 per cent of the
entire tax burden of $500, 900, and
indirectly is the source OF much, OF the
revenue for the payment OF other
taxes"
Equalization by the county and
state boards absolutely fails to cor
rect the inequalities between indivld-
uals or between different pieces OF
real estate" he said.
In attacking the problem OF city
real estate assessments, he added, the
land must be separated from the
buildings.
Delegates will be guests at ban
quet Monday night, with A. v. Haig
Devils Lake, president Of the organ
ization, presiding.
Sessions will continue through
Tuesday.
EMMONS WOMAN DIES
Linton, N. D., Oct. 12.-Mrs. Martin
Valid, a resident of Emmons county
tor the last &c years. died in her home
at StraSburp.