The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1932-12-29
Gould Boost Gas Tax


traffic would. with the motor vehicle
license tax, create sufficient funds to
construct and maintain all necessary
roads and bridges within the state"
The commission recommends, in
detailed outline, the distribution of
the proceeds from such tax, suggest
ing 40 per cent to the state and 60 per
cent to the various counties in ratio
to the motor vehicle registration. OF
the 60 per cent given to counties. one
third would be distributed to the
townships, cities and villages and un-
organized territory within the county
ir ratio to the assessed valuation
of real estata in such subdivision.
This money would be expended un-
Ger the surveys recommendation BY
direction Of the board of county COM
lmissioners, except in cities, to coordi-
nate the county highway systems.
The commission would abolish the
present road tax levies and the max
imum that townships could levy for
all purposes would be reduced from
five to three mills.
Would Examine Funds
Closer scrutiny Of claims for gaso-
line tax refunds is recommended
along with the Capitalization of con-
troll of this tax under the state tax
commissioner.
All dealers in gasoline should be IL
censed, the commission recommends.
with a penalty for selling motor fuel
without a license or for evading the
tax by bootlegging.
Ten pages of the governmental sur
vey commissions report are devoted to
assessment of property.
1.-THE assessment is the initial step
in our system of taxation" the report
says. Under the law all property
should be taxed by uniform rule, but
while a rule of uniformity may apply
as between individuals in the smaller
taxing units. in practice 1t does not
apply as between the taxing units.
There are over 1900 assessors In
North Dakota, most of them inexperi-
enced in property values, yet free to
fix values as they choose. Many are
incompetent to do the work and mere
~ copy the work of their predecessors.
thus perpetuating errors OF judgment
and often permitting the escape or
property from assessment"
The commission would do away with
the present system of assessment and
in place Of it adopt the county asses
sor plan. now operating in at least 80
states according to the report.
Economy of operation, uniformity of
assessment and competency of the
full-time county assessor are three
factors which the commission says
recommend the adoption of the coun-
ty assessor plan.
Offers Full Time Job
Under the recommendations OF the
commission the assessor would be ap-
pointed for four years; he would SUI
pervise assessment and taxation In
the county. act as clerk of the county
board of equalization, aid in the col
lection of taxes, check gasoline tax
refunds, check inheritance tax cases
and delinquent income tax returns and
supervise the classification of lands IN
the county.
Collection of the delinquent person.
al property taxes would be given to
him and taken from the sheriff, under
the proposal of the survey. The coun-
ty assessor would have the appoint
ment of his own deputies and assist
ants but the number and salary OF
each would be determined by the
county commissioners.
Another means of cutting assess
ment costs, according to the report,
would be the adoption of the honor
system of assessment now in operation
in Montana. Each property owner
would make out his own return and
mail it to the assessor and once every
four years careful and direct assess
ment would be made by the assessor
to check up on property acquired or
disposed Of
"The elimination of the direct as
sessment of rural property" the sur
vey commission points out, will result
lin great economy. Practically the only
expense involved is the stationery and
postage"
For the assessment of business prop
erty, such as stocks of merchandise,
the commission recommends that To-
cal assessors be retained.
Would Classify Lands
A law making it mandatory upon
each county to classify its lands Is
also suggested, thereby broadening the
law now in effect. A workable sys-
tenn. according to the commission,
would be to have the standard tract
of maximum value constitute the 100
per cent unit and other lands valued
and classified on a relative percent
age basis for the permanent record.
Each year the valuation would be
+! fixed by class Once classified IN this
manner no further assessment OF
lands is necessary, according to the
commission.
Soil surveys, too, are recommended
| in this connection in order to deter
mine the potential productivity and
the adaptability of the different soils
for different cropping purposes and
to classify the land.
1.-THE bonding of taxing district
for the purpose Of paying current ex-
penses, except in cases of the utmost
emergency, is folly" the report states
in calling attention to how taxes have
been increased.
Neither does the commission ap-
prove of what it believes Is q com.
mon practice for taxing districts. Un.
der the law authorizing counties
cities, villages, townships and schoo
districts to issue certificates Of In
debtedness against uncollected taxes
| manu- diStricta with outstanding Ger.
tificates of indebtedness have re-
newed them rather than retire then
when the taxes against which they
were issued are paid, according t.
the report. and as result the ia,
burden through heavy interest pay.
ments has been increased.
Would Revise Law
The commission recommends thai
certificates Of Indebtedness Shoule
MT III, jSS,lod AGAINST 1ynDaid take!