The Bismarck Tribune Newspaper, May 22, 1924, Page 6

PAGE SIX port CITY BASEBALL LEAGUE OPENS SEASON MAY 27 Practice Games to be Played Tonight, Schedule to Open Next Week PLAYERS May Alex, rity m k 1 q id Transy at 6:30 p two games and Friday ut 6:30 p tion The d eall exch all gaine ring: for Fue rt div chedule calls for ndmission charge r the rules of the to receive pt ed in the way will be under Ay nd in ch a re ed umpire, J. ( ving heen gue from which prize eriean no any salar omething All Christen umpire, There st r ucce named chief several sful ar ur the lea wues are maintained t offic ague hope marck he just as the Bis ucce he Bank of North Dakota ployes will play under the nam Alex Rosen and Brothers, who outfitting the team, This the tice games of thre tween the Alex R and ransportat tween the Lahr ware stor te will be charged. will be innings ¢ and I teams Motors No evening prac- ch be- others and be- nd Hard- admission sen Dn Pla listed sted Players the Jow: in league fol- Lahr Motor Sales Company Stoak Mayer, Rose, Rodgers th, h Murray kert, Hartley, Schneide Hardware Stores Kludt, Bi Bohm, Vettel, tor enson, rt, Hard ing, Grif Thompson, Riley, Elness. ‘Transportat Thimesch, Wyciskala, borne, Johnson, vinski, Craswell Rewple, Leonard. White, “Os- ard, © 1, Robertson, r Sorle Alex Rosen & Brothers Byerly, Brainerd, Erickson, son, = Iendrik: Ritchic, Shattery, Smith, oralson, Thon Murphy. ma i nae | Billy Evans Says Has baseball from an standpoint made the stri the past 20 years that it has finan cially? It is always possible to start argument by comparing the 5 players of today with those of years ago. On one point the aunit. They do not believe that the pitching of today is GO percent as good as that of a score of years back. Danny Murphy, now an assistant te Connie Mack at Philadelphia, was @ great hitter in his a stay Danny made six hits in h Teague debut, if I am not mistaken, and lived to that reputation throvghout his career. Chatting with him on the home team bench the other day, we dts- cussed pitching past and present. It is his opinion that in pitching the game has gone back badly. In many Gther departments of play, he be lieves, ft has progressed. — artistic an ar 20 old-timers are “Modern pitching doesn’t the thought that the old-timers put in their work. Getting the bal] over the plate seems to be the big idea of modern pitchers. To some that 4s a tough job in itself. The old pitchers tried to keep the ball where you didn’t like it.” ‘There you have the opinion of one of the great batsmen of other days or pitching past and present. Murphy doesn’t argue that the pit- chers of his day had infinitely more stuff than the modern twirlers, He does insist. however, that the old- timers used their head to greater advantage. Danny amdits that pcssiblby the lively ball has seriously handicapped pitching from a physi However, he says the lively ball has nothing to do with the working of the brain. eit “One badly pitched ball often loses a game,” says Murphy. “It wap a rarity for the old-timer to make many such mistakes. Modern Pitchers are much at fault in this Fespect, but often the breaks of the =, make up for their careless- — one Mick Altrock, now an assistant to fanager Stanley Harris at Washing- ton, agrees with Murphy on every peint except that he insists pitching ‘95 today is even worse than Murphy aints it. MEGL offers» unigue argument to rove that the twirling of 20 years mgd had it all over the modern brand. “Who are the leading pitchers on different American League bs? asks Nick. fore you have a chance to re- pebe adds, Johnson at Washing- “Dauss ‘at Detroit, er at Louis, during big | carry | al standpoint. | ANNOUNCED | hs THE BISMARCK TRIBUNE eitemamenemiter? down the ir All of them were stars years ago, avers Altrock Boston, Faber at Chicago, and so on| the ching | uc ajor | league scouts | particula during their Unquestionably crying very major cted to club will tlenti summer travels CHICAGO GOES T0 TOP RUNG pay pi Cubs Take N Leadership tional League Race i Chicaga! today the first time cur Ale ictory the pitehed h Philadelphia, there i Ned innati fron the | New | driving nth Pittsburgh, ted on Red $ t the Yank defeating Dh e thirteenth xey out of inning 10 to & Inc K Mi National Le: Chien Cin New nnati York Brooklyn Boston Pittsbu St. 1 |New York | Boston jst | Detrait | Cleveiaad | Washington Mo Ghat Philadelphia ' | | Foste-| rounds. at Philadelphia, Philadelphia American Li Louis £0 Results Yesterday ional Boston St. Louis Brooklyn 9; Cinein Philadelphia 6; New York 10; Pittsburg 8. American League Louis at Washington; rain, New Y St Chicago Cleve at Detroit 4; Boston American Association Kansas City 11; Minneapolis 4, Columbus 3; Indianapolis 4. Toledo 5; Louisville 2 Milaukee 10; St. Paul EIGHT BISON GAMES LISTED Fargo, N, are on the 1924 football Right games schedule for h Dakota Ag- rding to A. Borle the Bisons of the Noi ricultural college, houncement of athletic directo coach of the Bisons. outh Dakota University, ota University, South te: college, Morningside Des Moines University, St. college, Concord colle Jamestown college are the teams t the Bisons this fall. Five of the: be played on Dacotah the other three will of the state, The games at home con Jimtown college, playing her . Oct. 11; Des orth Dakota Univer: Nov. 1; Concordia, Nov. 8. The three teams that the Bisons will meet away from home and date for the combats are South Dakot ate at Brookings, Oct, 4; Morning- Oct. 25; South Vermillion, Nov. ne tanley the ke, nd North Dakota college, Thomas and eight will meet p teams will field while be played out MODESTY Mamar-You shouldn't be so vain, Emily. You are always looking into the mirror. Emily—I'm not vain, mama. T don't think that Iam half as good looking as I really am.—Answers (London). HIGH JUMPERS {to pay 1 [North 1 FIGHT; ATTACKS N. P. PROPQSALS (Continueg from page 1) North Dakota, and in the Home Builders A Ask them it t and indced your duty | N why collected them, if Farmers can stand taxes than they have paying the past seven years, Where Will It Come from Where of dol come to build il king plants, | Lriquettin They business m this state will the vith whieh tors, | lar from must con the 1 r i that wh bon You perience, no from will bonds? experi- know And the bitter other hitter tore ual ued ¢ nth 76,722.50, The sued for the truction and 100.00 per innual 100,000 sold. Dakota , amount on th ration amour not to t char 0 onds sider t the $ far the ed ma Gre 0 so der Mr hy man Dakota, we hope ubst extent, on e state levy each ount to pay the interest on reaso from the earn for which the issued, — every will want — only industries as will money to the in enough depreciation of he will have part of his re is no eseape. we have been (584,302.56 to able deficit inter- industrial bonds, and nnually for the next the losses of the ation, — In p to levy $250,- 84.450 to pay the principal of Bank of North Dakota, ind milling honds maturing the fol- lowing July, and even if we do not enter upon new ex ent every F for nearly a quar- ter will find his tax receipt. bearing evidence of the re- sult of our disastrous venture in state owned industries, — It not 1 particularly pleasing encourag- ing pros| and Tam sure that every voter who has property and income and pays taxes will demand clear and convincing proof that any additional state owned industri for the establishment of which they ave going to issue bonds, can b made to pay, before he will vote for candidates definitely pledged — to such a program, Judging Future The future, the Governor can only be judged by the p compared the League rule of the Independents. With regard to the mill and ele- at Grand Forks he said that Independent convention did not lieve it wise to continue the ex- ent, but that it was not to be expected that the mill would be a financial success in the first year while it creating a market for flour and building an or ization, and that, therefore, the Independ- ent convention declared for a fur- ther trial With regard to alleged differences between ©, E. Austin, general sof the declared nore business. He board of man- iety to stop loss- es wanted to be cautious while Mr. Austin wanted to put through his organization as quickly as possible. He said now the business is pro- gressing nicely and he is confident of good results this year. “The statement of opposition pa-| pers that a board of managers should not have been created, is bas-! ed on ignorance or malice,” said the Governor, adding that it was fool- ish to expect an Industrial Commis- ion, 200 miles from the mill loaded down with other state duties, to give the mill the personal attention required from a board of directors. Also, he added, members of the In- dustrial Commission are -nat. men familiar with the business. Management of Bank Governor reférred’ to the s of the Drake mill un- 3 as i whatever portion. of these bo ne pected of secured industry been or the have expenses, nd the Otherwise deficit plant. 000) ars to pay Home Builders ! ; 000 in 1928, 8 is or erted, . He to that wa man- mill the than auger, and hoard, the differences might said, rer Gov were exist in too, t in th rnor not any is SNAPPED SETTING RECOR SOE es The workd’s best woman high Coveleskie and Uhle at| Lee of Chicago. You see her: Cléa! INE LEE, ie the bar at 4 feet 11.5-8 inches, umper Js an American, Katherine (sven scrutiny and greater cure in} land, Quinn and Emmke at} new record. This was accomplished at Peoria, Ill., in @ tecent meet. NESTOS OPENS | | Buildi | conditions. {1 shall TAX SITUATION IN STATE EXPLA HIGHLIGHTS OF NESTOS ADDRESS der the Nonpartisan pment, and declared the League manag 1 $80,000 in uple of deepndent League man- that whereas nt lost about rs the In- Administration made [about $6,000 one year and Jost $12,- 000 condemned +the of the Home another He management Association, With regard to the Dakota he declared that the. Inde- pendent management had made much progress in’ remedying cond found in the bank. Favorit was shown in loans, and un- usually large deposits made in fa cred League banks which were lost to the taxpayers. The Tax Governor toa In his league Bank of North ions ism ituation devoted) much of discussion of tax address on this The his address ubject’ he Since there est in public problems of is a very keen inter expenditures, and the sment and taxation, 2 now consider that subject and show you what conditions we found, what promises we made, and low we have redeemed those promis- and kept faith with the people. It was apparent to every person Who participated in the campaigns of 1920, 1921, and 1922, or who spent much time discussing tax -matters, that the taxpayers—and more espe ially the farmers of our state—were great dissatisfied with the start- ling e in publi¢ expenditures d te ce 1917, and more par- ticularly'with the very great incre! in taxes on farm lands, which, in many cases, had become three and four times as large as in 1917. The main causes for the increase in local taxes were the increased ex. penses for salaries, labor, and ma- un eX sion in the services jertaken by these political subdiv isions, and the whole increase made possible by the tremendous boost in assessed valuations which apparent- ly had invited and encouraged more debts and greater expenditures, In considering the increase of state expenditures, we find these causes supplemented by the added expense of the socalled League program, the losses resulting from the carelessness, incompetence, waste, and extrava- gance of League officia d finally by the unjust and inequitable prop. ssification act of 1919. of the Independent forces, promised to do our best to bring the necded relief by reducing expenses wherever possible, by decreasing the appropriations and levies, and by changing back to the equal assess- ment basis in use in this state from 1889 to 1917. These promises we have kept. Let us examine the records and learn the facts. In spite of the fact that the num- ber of students at all our state edu- cational institutions had increased nd added burdens had been imposed on other state institutions and departments, the amount approp- Asse 1921 or a reduction of $721,963.33. Altho we were compelled to crease the levy for interest on ghe new state bonds and to pay the losses in the Home Builder's Assocfation, the total amount levied on the prop- erty of the state was only $4,013,- 9.15 in 1923, as compared with $4,- 284.41 in 1922, or a decrease of In every county of the cept Hettinger, where local boards increased the assessed valu- ation of land, the amount paid thi : in state taxes is less than it was in 1922, In addition to that, the legislature reduced the flat tux for hail insurance from $818,397 in 1922 to $272,392.52 in 1923, ¢ decrease of $546,004.86, while special state tax collections decr ed $391,747 in the biennium. But the citizens should never lose sight of the fact that the state taxes constitute but a small part of the burden which the taxpayer must hear. The principal part of the burden re- sults from county and local expen ditures, While this proportion ies in different counties, the aver: 6 per cent for state purposes, and 86.64 per cent for county and local purposes. Since more than 4,000 boards in the various political subdivisions have the power tb appropriate money for public purposes, and have approp- riated“in the past year 86.64 per cent of the total taxes, it becomes apparent that any substantial relief from the tax burden must come from a reduction in county and local ex- penditures and from smaller levies by these local boards. Each taxpay: er should not only make sure that the state is reducing expenditures and levies, but should find out whether his county, township, village, city, or school district is reducing expen- ditures as much as possible. What State Has Done While the state administration has no power to increase or decrease county or local taxes, I have never- theless sought continually sinoe Dec ember, 1921, by letters, speeches, ari conferences to induce the public offi- cials of the various subdivisions to decrease expenses and levies, so that by the joint efforts of all wa might be able to make a material reduction in the taxpayers’ burden. The suc- cess of this campaign varied great- ly. In some political subdivisions there was an instant response and a iffaterial decrease in expenditures and taxes, while in others the response has come more slowly and no mater- ial reduction has been effected until this year, while in a few cases there has been an actual increase in local expenditures, and in taxes for loca! and county purposes. In 33 counties, for instance, there has been udecr in taxes for county purposes, while in 20 counties there has been an in- crease, Similar variations will be found in the cities, ‘villages, town- ships, and school districts. On the average, we find that in ‘addition to the decrease in state taxes, there hag been a decrease in county and township taxes but* an inérease. in the taxes for cities, villages, | aid schol districts. To in curbing local expenditures, the ‘legislature also enacted the ‘county budget Inw, the law. limiting local levies, and the Jaw requiring political subdivisions to.goion a 'éaah basis, each -inviti the 13- spending the tax mofeys. There is evident everywhere, how- La 5 igue reaffirms original i ten: on of program. further experimentation. pleted. Home Builders’ deficit. In 1 state must levy pay principal which are matur 784, to milling bonds nd@ malic ance 3 no industrial miles a organization work, will be redu Tnvit partisans and Independents. Rank of North Dakota, func under La discount. payer aX bringing about equa ator Byrne, League them, ‘believing them just. Althe abrupt, justice of progress cowl laws of 1925 legislatu ty. Sever Denies Independents relieving railroads, in North Dakota pay far moi nesota or Montana Independent fori in last legislature, Administration ‘bending all reduced —_—_—_— | telegraph ever, a keener interest in tax prob- lems and a greater determination to eliminate all unnecessary expendi- sand to reduce all public expen- to the lowest possible amount compatible with a proper and efficiertt tion of the public bu: This interest has been inten- id made of greater practical the appointment of ten tax issions with an aggre- ship of 123, who are giv. important problems much 4 helpful consideration. s stated hefore, the people complained not only of the increase in public expenditures and the gen- eral increase in taxes, but alsovof the classification act of 1919 by which some property—including farm land, business structures, and the rail- roads—was assessed at 100 cents on the dollar; some—including ci residences and all personal property —-at 50 cents on the dollar; and some, after exemptions were deducted, at even le a result, the 100 per cent property paid not only its full s, but paid a poxtion of s that in justice and equity ve been paid by residences rsonal property. It is not eriously disputed that this was a move in the direction of the final adoption of the so-called Henry George single tax theory by which all property taxes would be borne farm lands and lots, to wi program most of the leaders of the League were pledged and toward the realization of which they were quiet- ly working. Complaint was especially strong among the farmers of the state, and there is s community into which I have gone in the last three yeurs where this complaint has not been persistently presented and an insistent demand made that this should be changed; that justice should be done to the owners of farm land also and that we should te membe: ing to the Regl issue is whether tax payers can afford to plunge into The state cannot afford more bond issues and taxes at this time, or until present state industrial experiments are com- ate has levied $1,584,302.56 to pay deficit in interest on industrial bonds, and $60,000 for next five y of Bank of North Dakota Opposition to board of managers for mill founded on ignor- ‘ay the attention board ‘of directors should give it. Confident losses of ‘state mill at Grand Forks, after year's s comparison of business administration under Non- ene, Was unible to sell 6 per cent bonds except at Favoritism riled bank under League and cost tax- great amount of money, ral Non igh Governor shad urged that tax law changes ‘be less » taxes in proportion than in Min- at 100 cents on the dollar, while much other property was assessed at 50 cents and even less, What we had promised the people of this state was that we would return to the old basis which had been in ure in this state from 1889 to 1917 where all property, no matter what its kind and character, or where located, was assessed on the sume basis, This seemed to us to be just and right and I cannot now recollect a single in- stance where any citizen of the state objected to fair and. just treatment for ull classes of property. If we had made a distinction and discrim- nated against the railroads by asses, ing their property at 100 cents on the dollar and all other property at 76 cents, it would not only have been unfair but would have done no good as the railroads would undoubtedly have gone into the courts again, as they did in 1918, and by court action would have compelled an equalization of assessments. In 1921, the last year in which the former administration _ equalized property values in this state, lands were assessed at $946,067 and all property of public utilities of the state, including the railroads, was assessed at $213,922,236. : By the action of the new board of equaliza- tion in 1922 and 1923, we reduced t assessed: value of farm lands $270,- 301,917 while all the property of the publie utilities of the state, includ- ing the railroads, telephone lines, lines, ete. was reduced state government to do so and in se | only $55,906,959. It is true that dur- far as it was possible, considering] ing the same period, by abolishing the number of business ventures up-| exemptions and assessing personal on which the state had entered and| property at 75 cents on the dollar in which losses had already accrued| instead of 50 cents, there had been —but also promised that we would]an increase in the assessment of reduce the assessed valuation, the] personal property in the country of size of which we believed had en-| approximately $37,402,818, but even if couraged extravagance, and would re-] we deduct this from the $270,301,917 adjust the basis of assessment and| there would still be left « net reduc- return as far as possible to the old| tion in farm property assessments of is which had been tried with | $22,899,099. sfaction in this state for a peridd Pepaaawae Gok twenty-eight years. I wriPilie Tate that annclands When the board of equalization met| 1" View of the fact that farm lands ; had been paying more than their just in 1922, they found that under t? Rub GL in te keane laws of the ‘state then in force the | PUOnOTUOn i view of the mang. ed amount of reduction that could bist sorieultueal: TGonmiennn, ane Tule Was Sather cual hat ence | legislature continued in force the nevertheless reduced it $69,112.45 | exemption We a 1aoe OI aGoR: and in 1923 with the help of the new | (OUPAtNE the year iets nN ‘a legislation they reduced it $288,g04,- | State, taxes on farm lands decrease 229 Below 1994 $796,319; county taxes on farm lands, S oe $664,220; and the flat hail tax, $546,- Kept Their Promises 004; or a total decrease in state and When the legislature convened in} county taxes on farm lands of $2, 1923, every Independent» member who | 006, This would surely show a came to Bismarck felt that the prom-| disposition to treat the farmers just- ises made to the people of the state|ly as they should he treated sincq must be kept. Most of them express-| farming is our chief industry and no ed the hope that all property might] prosperity possible for any of our be assessed at 50 cents on the dol-| citizens in town or country unless lar. They soon discovered, however,| our farmers have a chance to pros- that with the new obligations assum-| per. We promised the farmers ed by the state and the political sub-| such a square deal and the legisla- divisions in the past six years, it was}ture and the Governor desired to no longer possible to reduce the as-| redeem the promise and so enacted sessment to 50 per cent and that 75] these laws. s per cent was as low as it was now possible to go. This figure was therefore agreed upon. I had no hesitancy in signing the new law as I ‘believe it to be jast and fair and right in principle. If the administration of it should re- veal any inequalities or unfairness, this could and should then be correct- industrial program and asks ex- 's to make up levy and 250,008 and in 1928 must ring. commission could give mill 200 ced greatly. tioning as “originally intended” Te were enacted with. view of antisans, including Sen- 'y of State, voted for Kl not the denied, nd says railroads state appropriations $721,963.33 efforts toward lowering taxes. We discover also that the main railroads crossing North Dakota claim that they are being assessed in our state considerably more than the reg] value of their property, more than any other class of property, and} that the North Dakota tax burden takes a larger percentage of their «gross earnings than is the case rh ed by boards of equalization or by} any other Northwestern state, It the next legislature. igh i i i : . is ‘ 2 ight be interesting to examine the That the fairness of this legislation | req . commends itself to those who have given the subject thot, is shown ords bearing upon this question to ascertain whether their claim is go back to the system that was so satisfactorily in vogue in this state from 1889 to 1917 and which, with but a few experimental exceptions, is in yogue in every other state in the union; namely, the plan under which all property is assessed on the same basis (a certain percentage of its true value in money) whether uch property be located in town or country, whether it be real or person- al property. Farmers Given Aid, It is easy to see why the farmers of the state were most insistent in their demands that a change should be made back to the old method of. assessment, since the farm lands constitute by far the largest single class of property, valued at almost twice as much as all other property combined. A comparison of the assessed value of farm lands with the combined value of all other property of the state will show the injustice of assessing farm lands at 100 per cent, and why it was that the farm- ers demanded that these lands should be assessed at a lower figure. While the farm lands bore 53 per cent of the state tax burden ‘in 1917, and 70 per cent in 1919, this has now been reduced to 62 per cent by the present administration. As additional evidence of the ex- tent of this demand, permit me to cite the first public statement issued in pamphlet form by the North Da- kota Taxpayers Association on Dec- ember 23, 1922, just prior to the legislative session, which association consisted of leading men from every county of the State interested in tax revision and ‘tax retlugtion, This pamphlet says in regard to the classi fication ‘act, among other thing: “I trust that the coming legis- lati assembly will repeal all existing “exemptions ahd clas fications and enact a law just and equitable to all thé*peo- ple. I believe that all the peo- ple of the state should pay tax- in accordance with their- abil- During the last years, “it seems that the legislative as- semblies have made an attempt to see how much property could be eliminated ‘from ‘the assess- ment roll and how lew personal property could be classified. What we want is more property on the assessment rolls end no classification.’* ao Tt was this criticism which was brot to the attention of practically every candidate for state and, legis- lative office,‘ and a demand made tl rélief from ‘this unjust ‘and ‘m- equitable condition should be giyen and it was in response ‘to this senti- ment and probatily in most cases~to’ \redgem promises made to their con- stituents thatthe change in the hasis of asseasment was. made by ‘the re- cent legislative session and a number of the, exemptions . abolished. know that: during Begh correct. by the futher fact that while, gener-| °°", patheetather, i, | ‘The Interestate Commerce Com- pily/ speaking) sailvaichanwer madouing i sconuvesy ade tenta ver calaee Feat ee eu raLAH OR GH NcsOn aby HE Gone sof athes raileonda guage iesin dee Tecate wasimadey by stercieutactions | st. cling wanieh avelnaclonepare ah al vote, that on this particular bill | fie mening, which valuations are on We had the support and vote not only } oie na. eahene eatin tole: ceub: of the Independents. but aléo.of eight | Sin unted py additional comer totic leading Leaguers who felt that even |P cme MoMaeiteck ane be the Lengts Lay tee ee eneiNE was | coramission reveal an interesting ait: and right and should be made. Such {uation that bears directly upon the well ‘known men as ‘Benators Gar. (Pry more ue to the Great berg of Adams, Ettestad of McHenry, rence: bud Nathan of Sheridan, Peck of MeLean,| Northern Railway, the valuation fig Hiner (ot Olivet) Wee ot Billing) commission show. that the ocak: Bee Sere eer inte ce an eens aee {struction value of the road; new, Is Griggs, and Sathre of Steele, voted | so5gg1,667. Its deprecinted valog ac for the measure as shown in the|this time is So¢eiia0e, Yor te House Journal for March 1, and in eee S d value of the same property, the Senate Journal for February 20] S88°85¢ . : : her aenateny as returned by the state board of ie equalization in 1928, is $82,267,047, emptions was also changed by the last legislature in response to a very general demand not only from tax- ing officials but from the majority of the people of the state. The law, as enacted, abolished the exemptions of $500 on residences in cities and villages, $500 on farm personal prop- erty, $300 on furniture, $300 on cloth- ing, and $300 on working tools. The legislature believed that every man who had property should pay some taxés, and should pay in pro- portion to the value of his propert If he had just a little property his| “! , tax should be small; if he had much| "yon, “igures, by BREA his tax should be large, but every! < A F ery’ cost of reproduction of the North person should contribute something] Darots ti F tf to the maintenance of the govern-|DaKeta lines, new, is $31,204,468. Its present depreci is $25,- ment and the institutions of his com-| 1564995" Yet the sateen eae munity and state. . ‘ _ |teturned by the state board in 1923, The justice and fairness of this} is $43,427,976, or greater than the legislation was so ‘generally conced-| present value according to the In. ed that even tho the bill changed|terstate Commerce Commission fig- a law enacted’ by the League, we} ures by $8,271,253, find in the journals for February! Adding the combined assessment 20th jand March 1st that the follow-} of these three roads as returned by ing Leaguers voted in favor of the'l the state board of equalization and change: Senators Benson, Byrne,| deducting therefrom the combined Ettestad, Garberg, Gross, Ingerson,| present depreciated value of these Nathan, Olson of Eddy, Patten, Peck, (roads, we find that these three roads Ward, Whitmer, and.Wog, and-#lso| have been ‘assessed in North Dakota Representatives Patterson and Twet-1 $54,514,544 more than their present en. How ridiculous then for the|value as esteblished by the Inter- League platform to crticise this legis-] state Commerce Commission. lation and to demand a return to the] Some ymembers of the opposition former inequitable distribution and'| might claim that these figures of unjust conditions. | the Interstate Commerce Commission Counselled Caution are too low, but it is a well known Some have said: Jf you only could] fact. that while the railroads have have made this ehange, reducing the{been trying to establish a higher assessed villue of our lands, without }V#luation than that given by the In- at the same time reducing the assess-J térstate Commerce. Commission, Sén- ed value of the railroads, it would|Stor LaFollette and his associates in have been’ all right, The answer is} their effort to establish a valua- lain, The chief demand for a change|| tion of these properties that will give ‘ad come from’ the férmers. Theye| 5 a lower freight rate, claim that were the chief suffers, since ¢ the valuation figures of the Inter- property constituted about two-thirds |@tate Commerce Commission are too \of ‘all the ty of the state and | high and that the real value of these more than four times as much as‘all|roads ‘is considerably less. If, La- ithe mronerty. of public Wtilities, includ-'}Follette’s contention be true, the xail- ing railroads: The: whole ‘change|roads can justly claim ‘that their was made as a matter of ju if nd’ Liat} baibpal akots' is being eqhality; |, even the wailroads pre| assessed’ at considerably more than, entitled eat ta it’ and fair. If] its true value ‘and therefore bear. it is aot accorded them by the lsw,|ing more than its just share of the they can get-it in the:courts, Théfr}tax ‘burden, roperty had laced in ‘Cla: Let us also, for a moment, eom- One with the id ‘business }pare the préportion of the gross earn: property of the states\and assessed! ings paid in each state in’ the form with reference to ex- merce Commission figures by $26,- 322,441. Northern Pacific Case In the case of the Northern Pact- fic railway, the cost of reproduction new $66,512,775. The present depreciated value is $54,653,425. Yet, the amount at which it was assessed by the state board of equalization in 1923 is $75,574,275, or greater than the present value, in accordance with the Interstate,Commerce Com- taxes THURSDAY, MAY 22, 1924 INED BY NESTOS + of taxes, by the three leading roads: The Northern Pacific Railway pays in— Minnesota i Montana ... . 6.54 per cent North Dakota -10.82 per cent The Great Northern Railway pays in— Minnesota .. 2 per cent . 4.98 per cent Montana . 7,82 percent North Dakota -11,01 per cent The Soo Railway pays in— Minnesota 4.94 per cent Wisconsin .. 5.02 per cent North Dakota . . 8.82 per cent On this basis, also, it would seem that the contention of the railroads is correct that their taxes in North Dakota are not less but rather more than their fair share, In view of these facts, it seems to me that there not be any just objection to the action of the legislature in assessing them on the same basis as other property. Why not {fort Maite “It is contended that “the assessment of property on an cqual 4 basis does exact justice or that the value of any property dete ‘ines the ability of the owner to pay taxes, but it is contended that an assess- ment according to the true value of the property is more nearly just than any general —clussification scheme, and can be more easily and fairly administered. Productiveness, or the capacity of property to earn returns, would of course be the f: est basis, but we know that city resi- dences which were ‘assessed at 50 per cent, and most of the personal prop- erty that either exempt from tax- ation or assessed at 50 per cent, brot better financial returns or increas- ed the owner's earning capacity much more than did most of the farm lands of North Dakota, which for many years have been operated at a loss but nevertheless assessed at 100 per cent. There does not seem to be any good reason why a city reside worth $5,000 and ‘rented at a high rate, should not be assessed as high as a piece of land worth $5,000, the crops from which do not even pay the cost of operation. Neither does it seem fair that the furniture, cloth- ing, and working tools of aman who earns $5 to $7 a day should be ex- empted from taxation to the extent of $900 while the neighbor who has invested $900 in lots that bring him no returns, should be assessed at 100 cents on the dollar. It is true that h the exemptions abolished and ith personal property assessed at 75 per cent the same as all other property, there does seem to be a con- siderable increase in taxes on person- al property, but I am gure that every person who wants to pay his fair share and who will compare his property and taxes with the property id taxes of his neighbors, either in town or out in \the counrty, will come to the conclusion that con- sidering the advantages he enjoyed in schools, health protection, police protection, fire protection, and in other wa he is.not paying any more thon his fair share of the nd tho the burden may be some- what heavy that, as compared with the other taxpayers of the state, he is but bearing his just proportion of the burden. This, I am sure, every fair-minded man will want to do and this is all that he is required to do by the tax laws enacted in the recent legislative session. Nor will any fair- minded taxpayer forget that property taxes for state purposes havé been reduced $751,925.26 this year,and that where increases occurred they are all in local and county affairs. All Should Pay All the people should pay taxes in accordance with their ability to pay. The effort and effect of ‘all legisla- x|tion should be to determine the most ¥ accurate measure of that ability. It is the realization of this fact that has induced governments. to levy more taxes on incomes and@ inheri- tances and less on general property. We want to do our utmost) in every community and county as ‘Well as in the state to reduce public expen. ditures and decrease the taxes, but whatever taxes are still to be paid, I am sure the citizenship of the state will want to see the burden of these imposed fairly and equitably upon all or greater than the present value in|the citizens of ‘the state in propor- accordance with the Interstate Com-|éion to their ability to pay, I am sure also that each citizen, tho desir, ing and working to reduce the tax burden, will be willing to bear hie fair share of that burden even tho it may seem heavy. wis 18 not a political question, It should not be a matter ef fom tional or party difference, but oll citizens, no matter to what faction or party they may belong, should cooperate to have public expenditures levies, and taxes" reduced to the minimum, compatible with the proper administration of the public business and should cooperate in the task of 80 apportioning this burden. that every citizen shall bear his just share thereof, es Read Tribune Want Ads, es “Corns Vanish in Th eT jEM Abele own coms, Why shoatid yoy Any intecion of is so. raps of "Gets twa the: corm “loosens. so off with never a. twinge of is’sold in Finney's Drug Stove, this elty’ by woe 1 Z “Gets-It” Makes * we