The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1935-01-07
BAKER Tells LIONS
OF TAX PROPOSALS
Expert Says Collapse Of Prop.
erty Tax Plan Calls for
Adjustments

The drastic reduction in property
tax receipts during the depression
and drouth has brought consideration
Of gross receipts and sales tax pro-
posals to the fore as the 1885 session
Of the North Dakota legislature opens.
With this observation, Lyman Bak-
er, former deputy state tax commits
sioner who now is employed by the
federal government in debt and fl
nancial survey of North Dakota.
launched into 6 brief discussion of
the states tax situation before the
Bismarck Lions club Monday noon.
There are many arguments for and
against q sales tax, Baker said, the
principal argument for it being that
it apparently is the only dependable
source Of large revenue in sight at
this time. With property virtually
unproductive, Baker said. heavy tax
es on property at this time almost
amount to confiscation. Ability to
pay has been paralyzed he said.
Tax Situation Grave
The state tax situation is grave
he said, with one-third Of the states
population now dependent upon fed
eral relief for necessities.
More important than revision Of
taxation, he said, is the necessity for
curbing governmental expenditures
still further. He suggested this could
be achieved In several ways, prin-
cipally through consolidation Of de-
partments and elimination OF certain
local governmental set-ups in rural
districts.
Rural schools are in a particularly
grave situation. Baker said, In out
lining the five-point school relief pro-
gram sponsored by the state school
officers association, educational asso-
citation, American Legion and its aux
Hilary.
Many rural school districts do not
benefit from railroad taxation since
the railroads do not run through these
districts, Baker said, yet these same
districts contribute generously to the
railroads business. The five-point
program IS designed to correct these
inequalities he pointed out In his de-
tailed discussion Of the proposals.
The sales tax essentially Is an
emergency measure and has been
adopted in most cases for emergency
periods Of two or three years. It die
not become very popular in the Unit
ed States, he said. until 1880, but since
that time IS states have adopted thu
sales tax In one form or another.
Baker was introduced by A. E. An
derson, program chairman.
Jane Watson Plays
Musical entertainment was provid.
ed by Miss Jane Watson, 15-year ok
daughter Of Mr.. and Mrs. w. j. Wat.
son Of Mandan. who. with Miss Bell,
Menus Of Bismarck, played the frs
movement Of the Mendelssohn
Minor Concerto in piano duet. Tn
musicians were introduced by Leonar(
Anderson. also Of the program com
naittee.
J. A. Maclachlan was name,
chairman and Dr.. =. B. Strauss an,
Secretary Of State James 0ror1n'
other members Of . committee to ar
range for the Lions stag night" pro
gram Jan. a. The appointment
were announced by E. o. Bailey, clul
president. Secretary Of State 0ronn
also WAS named representative Of tn
club to the Boy Scout general com
mittee.
Henry Halverson led the club Il
group singing. with Miss Phyllis VOL
verton playing accompaniment.
A. G. Jordan. representative Of tn
Sheriff. and Peace Officers maya
nine. was . guest ct the luncheon.