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Says Tax Burden Being Shifted to | Business Property, | (Continued from page one) per cent of the total; in 1919 farm Yands (farm improvements being ex- empt) constituted 70.36 per cent of the total assessed valuation of all ‘year farm lands represent 87.36 per cent of the total cssessed valuation. The decrease in the as- sessed valuation of this class of prop- | erty since 1919 represents a shift of 13 per cent of state and county taxes to other classes of property and to a lesser extent a shift of local i taxes. ‘The shift of ctate and county taxes, Acker said, has been from farm lands to all other classes of ‘property while the shift in local (township and school) taxes has been from farm lands to personal property, public utilities and to railroads. In 1919 city real estate was 6.82 per cent of the total assessed valua- tion. This year city real estate is} 12.39 per cent of the total. In 1919 personal property ‘constituted 7.81 per cent of the total valuation, this year personal property is 12.29 per cent of the total. In 1918 railroad and public utility property repre- Associated Press Photo John Schopflin (above), 21-year- old farm hand, went on trial in Fort Morgan, Colo, for first de- gree murder for the slaying of Enid Mariott, schoo! teacher of Wiggins. Colo., whose body was found In sented 17.87 per cent of the total assessed valuation; in 1919 this class of property was 15 per cent of the total valuation and this year the ra- tio of this class of property to the, total valuation is 17.96 per cent. The, ‘United States district court made a large decrease in the 1917 and 1918) railroad valuation and the percent-| ages are based on the final valua- tion. Average Value Is $16.06 ‘The average value per acre of farm lands in 1931 as equalized by various | county boards was $16.06. Equaliza-| tion by the state board resulted in} an average per-acre value of $16.52,/ representing an average decrease of | $3.12 per acre since 1930. As com-| pared with 1919, this year’s assess- ment of farm lands represents an| average decrease of $9.67 per acre. | “Prior to 1927 such reduction in| farm land valuations would have been impossible on account of the ne- cessity of maintaining a high valua- tion in order to meet the financial requirements of the state and remain within the constitutional four-mill Umitation,” Acker said. “As a result of approximately $300,000 over 1930 This 1s brought about by in- creasing the tax rate. “Notwithstanding the decrease of tely five per cent in the importance is electric and gas util- ity property, although commercial January beneath ice in an Irriga- tion canal. telephone property increased $363,- 616.00.” The assessed valuation of electric and gas utility property increased $2,652,721 or 22.38 per cent over the 1930 valuation. Much of this in- crease is due to construction of gas pipe lines in western North Dakota and to several plants erected during the year The assessed valuation of this class of property in some of the principal cities shows a material in- crease. In Fargo the valuation of electric, gas and heating utility property is $298,648 greater than in 1930. In Grand Forks $148,330, in Minot $96,524, in Williston $250,817, in Bismarck $32,420. in Mandan $48,- 616, and in Devils Lake $25,703. great- er than in 1930. 1 Stickler Solution J posing it may be read across as well as from top to bottom. 8 GIRLS CLING TO “BUNS” Some hairdressers say the bob is returning, but young girls of the eapital love their knots and “buns.” Dorothy Mose exemplifies the halr dress which many girls affect along with the ruffled skirts, mitts at wide new style hats. SIDEGLANCES - Abot wasn't It, Roger—I hel the ace and king of spades and four By George Clark clubs, my partner bad—” IND AFTER ALL IT WAS NO CRIME fan CARR - 1 = SHE HAD KNOWN BIM LONSOME - LON: SHE GAVE BIM UP DESOLATE- 5 AND TOLD TOM THAT SHE. LOVED HIM= AND TOLD TOM ‘THAT SHE LOVED ONLY HIM = HOW, HE MISSES HER THROUGH ALL THESE TRIALS = HOW CHILDISH HE ACTED — AND DOWN IN “THE DEPTHS OF His HEART HE REALIZES THAT HE IS IN LOVE WITH HER MAOLY IN LOVE WITH EVERY SOUL CRIES OUT FOR HER = HE WiLL WRITE HER & One, Wik BL a How ORR’ - SOREND BEG HER &® FORGIVENESS - ann ASKED BROODING OVER THE LOSS OF HIS FACTORY-| DOWN HIS S! “ee AND HENRIETTA HE FEELS THE LOSS OF HER- pone SHE ALWAYS CHEERED HIM $0- pony PERHAPS HE WAS A LITTLE HASTY WHEN HE LEFT HER= FOR NOY AN SWERING: WIM WHEN HE ASKED HER LF BIM HAD EVER \ KISSED HER= IF EMIL {IS ON PROBATION | BETCHA YOU COULD SEND HIM To THE REFORM SCHOOL IF YOU TELL’ ON HIN. ‘po THAT. "VE GOT DOGGONE FUNNY Td ME... RILEY'S PLANE RIGHT SIDE UP.... EVERYTHING IN SHIPSHAPE FORM AS FAR AS I CAN SEE... AND NOT A SOUL. WITHIN GUNSHOT... THIS HAS ME GUESSIN' !! I DIDNT SKIP ANYTHING... MURRAY GAS TANK SHOWS. THREE FINDS RILEY'S Prange !! BUT RILEY, FRECKLES, TAGALONG AND OSCAR Are MISSING |, FROM THE snip !! rm } | WH ‘T'S THE LATEST WRINKLE . PUT youd YOKE -MATE wiSE . 1F SWE HASN'T KINKED weR BANGS SHE'S AN 1Q9G MODEL GREETINGS , DIZY ! Cal rs ala AND SWE WAS “Top MUCH SENSE 3 LET A COW GWE We A TONGUE- MASSAGE Ul 06H, MEBBE ( FLOP 002e@ ‘BOSS TOO HARD — (7 GONNA GET oF course F Ya voNy LOVE TW’ PRINCE, MEBBE YA OD TH’ RIGHT “WING THE LETTER TO HENRIETTA: IN WHICH HE BARED HIS_ HEART AND HER Fol RGIVENESS — @: TOM STEPPED OUT TO MAIL COLD CHILLS CREPT PINE = Ne NEART REFUSED TO BEAT - HE STOOD PETRIFIED > 7 THE SIGHT THAT. Ay wey MIS Wee- poo HAVE IT OFFICIAL. 'M GOING TO TAKE IT BEFORE THE ALLEV lw mapeowvin! ‘Wek Reese! "al? RASSLIN’ Me 4 BaAWeIN’ OUTY h I'LL CHALLENGE a whol HE WIDOW 1% SMART = A) HER QUICK EYES “SAW ‘TOM HE MOMENT HE APPEARED IN BSIGHT— SHE/ SHOWED BIM ALL THE ATTENTION SHE COULD = SIMPLY YO MAKE TOM JEALOUS- AND SHE SUCCEEDED ~ SHE LEFT TOM IN A RAGE = TOM |$ JEALOUS = OH- BIMBO- THAT TIE AGAIN = WHEN WILL You LEARN ? TO FIGURE OUT SOMETHING BAD ENOUGH FOR HIM FIRST, EXPLAINS THINGS! A FORCED LANDING..... BUT Where OID THEY G0 To? THATS wi 2 CANT GET THROUGH or DAMES ARE DONG — WITH “THe va KEEP 4 ce DOTS HoKAY WEET ME, Boss — BUT BREENG DEM OA ONE AT A TIME Lae