The Nonpartisan Leader Newspaper, January 20, 1916, Page 8

« L - EIGHT THE NONPARTISAN LEADER : THE NONPARTISAN LEADER NINE Here Is the New Personal Property Schedule Which Grossly Overtaxes Farmers and Exempts Others The Leader reproduces herewith It will be seen that the first 44 class- ~ Froperty holdings was about half as . questions about his household goods mean that: persons other than farm- 95 answers only one question of the all it owns, including horses, auto- made, while the examination of all the official printed copy of the new ifications apply directly to personal = Minute a3 this, but state officials and put a value on them in each of ers will have to divide their goods assessor and. gives only one, lump mobiles, rugs and carpets. The same businesses will be a3 simple and sup- e onal phonert ie Dew. Y e ihe have added new' classifications for 12 classes. Formerly he answered into ‘that many classifications. The value on all its personal property. applies to each business listed in the erficial as it could well be made. It personal property schedule devised by property held by farmers. e fear some articles owned by farmers ~ onme question as to the value of his schedule shows that each one of these For instance, it will be seen classi- schedule under the heading “stock, is expected this system will place State Auditor Jorgenson and approv- farmer under this schedule will there- were escaping taxation. How this = household goods and gave one lump classifications numbered from.53 to fications 61 to 75 inclusive are under furniture and equipment of all kinds ~ hundreds of thousands of dollars ed. by the state board of equalization, ~ fore have to answer 44 questions schedule compares with the old is valuation for them. 95 applies to ‘the enti the general heading, “stock, furni- of—" or under the heading ‘“goods, worth of farmers’ property not here- bo ; . osked by the assessor, divide his prop- shown by an examination of the It will be seen from the new sched- property held by the ind; ture and equipment_ ol " Below merchandise, fixtures and, equipment tofore taxed on the assessmnet rolls a body of state office holders dom ; sor,.dl ation i equipment, ¢ 2 inated by G erty into 44 classifications and place household goods classifications. The ule reproduced here that classifica- or corporation mentioned in the class- . are classifications including hotels, of all kinds—.” and make a reduction of hundreds inated by Governor L. B. Hanna. It 5 value on_the property in each of new. schedule reproduced here shows tions from 53 to 9 inclusive apply- a3 8 fieation. This means. that, unlike the automobile garages, drug stores, etc, This shows the farmer’s examina- of thousand of dollars in the assess- will be seen there are 95 classifica- those classifications. Formerly the 12 classifications for household goods, to persons, firms and corporations - farmer, any business mentioned in i e When a hotel is assessed for personal tion by the assessor will be as minute ~ ment of most every other class of tions. The former schedule had 28. examination of the farmer’s personal = requiring the farmer to answer 12 other than farmers, but this doesn't ™ classifications numbered from 53 to- property it gives one, lump valye on and exhaustive as it could well be property owner. HOUSEHOLD GOODS HORSES CATTLE LIVE STOCK, POULTRY, DOGS .|| AGRICULTURAL TOOLS, IMPLIMENTS, MACHINERY|j ] 3 4 5 6 7 13 14 15 16 17 18 5 20 21 2 23 2 B R PP ] 1] 33 34 | = ] ] A H ] H] [ H g | : E £ i HH £ g z 5 S é 3 = K g5 ; . : 4 3 : i | & i 3 § P 3 Z H H L é & H H . H £ £ | g , S| ° | B , i555 2| 0§ | 3 E i 5 f fadiripl e v el o2 M . i H ] £ £ S L T ) g24 o} e ] = g & = =& = : = < s ) H = i@ H s 53 | 3 & H = | i 3 f 3E 35 il g 2 A 5 = s 3 s g 5 & < = 2 ] 56 i =2 £ = i 208 | S = 3 a 2 $ Fie 2 AL ds 505 5 = 2 " £ | g8 & ] £ =3 5 BEeH % 4 K g f 3 5 - S = Pl F 2 M S 5 g2 k2 & | g | o s B | REE gl 22 = A i Eoalidhs | : : £ £ H H H H i & H | i £ = & ] = 5 f : i F 5 & | ¢ EH Z H = H 8 £s 3 |3 ] , it o) 30 3 . g & = 2 2 = H 2 g | As' Ass'd Ass'd|” Assd Asid| Ass As'd Assd Ass'd| Ass'd| Ass'd Ass'd Ass'd Asv'd] Ass'd Ass'd] Ass'd) Ass'd| Asv'd| Asd Ass'd] X Ass' Ass'd| Asr'd| Ass’ Ass' d| Assd| Ass'd| Ass Ass'c [ e |No. tataino, tabal Ve |No. VaioelNo Vatue|No, Vot |No. Vahws|No. Wah|No. Wahl Veiwe | abs . liNo. Gsta|No. VahwalNo. Vebus] No. ¥atealNo. Veha|No, Vet [No. VahlNo. Veh|No. Gaiua|No. siua|Na. Vehue [o. #at|xo. Valne. VobalNo. SuhalNo, WstuslNo. VtoliNe. Pt Value | No. _Value |No. Valuel| MISCELLANEQUS ¥ MISCELLANEOUS- ‘GOODS, MERCHANDISE, FIXTURES AND EQUIPMENT OF ALL KINDS \ STOCK, FURNITURE AND EQUIPMENT OF ALL KINDS OF 36 37 38 39 41 42 43 3 4% 9 50 52 53 54 55 T 57 60 I, (7] 62 <] ] 65 6 ] . F) FH - s & H i H 5 e o £ ] g H : | H i 4 B || : i < H £ l : 2 3& t H £ ¢ 3 &g & ] <8 35 eF 32 & % & @y . L1 k] . H 2 3 4 e 42 = B2 35 2 %5 2 £ = =| 88 H CH L 3 3 & z = 23 35 3 2 ig 20 i 33 & H 3| & g H 2 K 2 $ Z 3 | & =7 b R o H 23 13 - 893 || 232 i A = HED e i H & % s : H . 2 23 FH K] 3 s 2 22 H 8 H ] 2% EE [ 33 g £: : £ X £ 2 & 3 £ EH FH i 3% g b 3 S EX] 33 i e H £ k] i S | & 22 | & | & £: .| g2 £8 § & €| & | 38| 28% || 32 1 & | &t EE - Awd) . Awd| . Aw ql Aawd| Awd Assd Ty Asrd 7a A Asdl A AT Aowd Yy Aswd] Asd v X Al Jadl a1 No.Vatut|No.. Vabue|No, _Ssime|No, Game|No Vel Vame | b |No. No._Value|No. _Value |N T 850 |Io. Pt [N - WahmNo. Vau|Na. Veiwe|No. Vatus|No. Veiwe|No. Vahw| Ve Mo Patie|No. Velus|No Value|No Vatue|No. Vatue|No. Vaue|No. ) STOCK, FURNITURE AND EQUIPMENT OF ALL KINDS OF STOCK, FURNITURE AND EQUIPMENT OF ALL KINDS OF 7T 7= 7 7 7 76 77 7 E:] 5 3 I3 [ o 3 36 I3 3 % o1 3 5 50 3 5 2 i H ¥ A EH | g ¢ | e | | e g [EH | » = H - £ 5 H 4 52 - Be Y E b &0 3 35 2 & g - ) 33 g £ 22 25 3 2 gr = H 2. g g ! H Te =3 £ 3 = B s £ i S S e G g e £ £ 8 [ i i i H st | 2 : H -9 2 £ +f § ELE £ ] . = & 2 H &4 . ] 2% - Fi £ e ] s gt = g 2 & s E @ &1 = S H ps s ] =5 S22 £z EH] Eg g3 S £ PO e T e I o S z H < e R 3| 2 % Ll e T A £ = ‘ £ £ | 2| g 3 x| g5 i H 5 2 S 2 § i E 3E | iR T e | 2 4 3 ! 2| &2 | 22 | &2 | 2 ) £ | i | &= 2 H & g | & | 2 i 2 | 3a i | 8% | & | 8 | £ | B 2o Ass'd Ass'd Asg Ass' Assd Ass'd] Ass'd] Ass'd] Ass'd| Ass'd Ass'd| Asd Ass'd] Ass'd] Ass'd] Ass'd Ass'd] Ass'd| Ass'd] Ass'd Ass'd| Ass'd| Ass'd| Asd'd| Ass'd Ass'd No. bu.| No.. \'nll\p‘xv. Vi ! Val ‘al Value | No. vl‘ll!lNB. V-Iu.cl,‘lo, anu:lNu. Vdmlxa. Value | No. V.lualh'n. VlluelNu. anuA‘Nu. Value{No. Value|No. V-luzl!lo. VIIB:'N». Vdu.h'n. Vllut\Nw. anlnean. Value||No. Value|No. Vl|uz|No. an\n-!Na. Vl|u=l Value | " Governor Hanna Maneuvered Deal So Board He Dominated Could Frame Taxation Plan—-Farmers Bilked As Result, While Other Businesses Are Favored . The irfidehhist;ry of events lead- in that 'er and signed by the gov- hactl s&udied H;e systems usedd t:roug}!‘: holdersl of éiveswck, To make it against 28 existinihin North Dakota sche?ylet_npprovded dby slg:dix;,-rdtgf :wlled bybthfi oot ;”"h"“{ ing up to the adoption of the new ernor. The governor wanted the out the world. It reported that the more plain the commission believed until the present schedule was adopt- equalization and ~deseri y the treasurer buc e board when il personal_property” schedule for use board of equalization, of which he personal property tax, at best most the Schedule should, be fairer th fae. ed. The new schedule of the bourd | TAX GOMMISSION OFFERS TO FIGHT NEW SCHEDULE | Leader last week. It makes 93 clas. refused to take the state tax com- y_assessors next spring discloses a is a member and which he dominates, difficult of enforcement and nlw-‘s, ers and small taxpayers it quoted of equalization makes 95 classifica- ifications, against 28 previously ex- mission valuations on railroads’ and political intrigue in' which Governor 10 do this work and the reason he even under the best systems, fall: with approval G, J. Ballock, profes. tions for North Dakota. The gover- Following the Leader's expose last week of the plan to saddle | isting. It forces farmers and house- the commissioner of agriculture was anna was a star performer. It gave for vetoing the first bill was ing heaviest on the farmer, working sor of economy of Harvard university, nor’s idea of a. personal property | an excessive personal property tax on farmers or North Dakota | holders to divide their property into also said to have opposed some of gives an idea of political manipula- not the real reason for the vetoing, man, householder and other small who said of this tax: schedule has 95 classificgtions. The | through the new personal property schedule, the Leader has receiv- | about 52 classifications, putting a the equalization- board's railroad tion at Bismarck and shows the hands the facts indicate. taxpayer, had passed entirely out of Hits Farmer Hardest most progressive schedules have fours | ed an offer from Chairman Krank E. Packard of the state tax com- | value for taxation in each classifica- valuations. of the “people’s servants” and how _This brief history of how the use in all countries except the United _«Byerywhere the story is the same. o Minnesota Law i | mission to furnish a lawyer free of cost to any taxpayer of North | tion, so that not the smallest item The minutes of the board of equal- th%r] played B?inst the people. schedule happened 'to be revised, States and Switzerland, and in Hol- 3 K x Existing I The Minnesota law, which the gov- | Dakota who can secure the consent of some state's attorney and | of personal property of this class of ization meeting last August when the e new schedule, as reported in taken from the public_record, does land, Prussia and a few minor States, yot if snforeed wrous destoeminr o ernor knew the ‘tax ‘commicston. of | desires to take this schedlue into court with a view of knocking | taxpayer can escape. In Minnesota railroad valustions were made and the Leader last weok, admittedly not tell the real story. Back of these Industries and highly unjust i theiy North Dakota approved, goes further. | it out as arbitrary and unfair. s this class of taxpayer at most would of the meeting seeks o add thousands of dollary surface indications are the real facts. operation upon matidul frceyercs It does ot assess household goods | Mr. Packerd believes an action of this kind would be successful | have to divide his property into two when this per- %o the personal property tax paid The governor was influential in ta The. tax commission . Poimial - ont OF personal property on farms at as | and would save $75,000 for. the taxpayers in the expense of making | classes . Tl b e pasty by farmers and working men, 'This ing the tax revision authority away : that Profeser MorRyebpinted \out High = rate s other personal | an assessment under such a complicated schedule, and he further | ~On the other hand every business, Sctalule soat i is accomplished by making the ex. from the tax commission and giving of the National Industrial commis- ry. ; belisves that. it would ‘save the farmers and householders hundreds | every corporation—in fact every per: e T o amination of the holdings of this it to the board he controlled for the 3 i e fiinn»sot; law: in class No. 1 of thousands of dollars in increased tax burdens. sonal taxpayer except farmers and 3 sion, had said that in practicall 58l i initi class of taxpayer more detailed than big reason that he knew how the e e istri uts all iron ore, mined or unmined, The tax commission has no power itself under ‘the law to initiate it has ever been and by adding sev. tax commission would revise the 3 very siate the rural districts paid D o thy i and it must be valued for taxation | an action of this kind in, court, but can intervene wherever a tax- eral new classes to taxable property Schedule if it had a chance and ap- . 4 Sadar et l;?p‘;?ymtfi Laoirden rposes ab B0 por cent of its trae | payer has secured the consent of a state’s attorney in any county not before included .in.the taxation parently diapproved of that kind of written up yet and so no print- ed, or other offi- city householders—gets the benefit of a simplificd personal property classification in the new North Da- i i g 3 i ial reports of en 3 that these districts would greatly Value. In class No. 2 the Minnesota | to bring the contest. Mr. Packard’s letter follows: kota schedule. ~Businesses, stores, cial - reports Behedules ot B Easy elon, farie, manedversd ¢ o that la,elzxierféfyby the_elimination of this tax law puts all' household goods and | The Nonpartisan Leader: Bismarck, Jan. 14, 1916, * | and corporations of all kinds may the proceeding areavailable. The state audi- tor, secretary of the board, has ; S iearek give a single, lump valuation of their At the same time the new schedule ready described by the Leader. - e overnor had all thiss views 18 valusd for. fasation pirposes. at | L heve your issue of Jauary 10 containing eriticlam of the bew nal property under the . new apparently is intended to shift some Had Commission Reports P of the tax commission before only 25 per: cent of its true value. gem',‘,‘m,% ,"fl’op ed by the state board: of equialization. - This eriti- orth Dakota schedule. Other tax- Buainel S 8 (55 PO | Wi, Shen v, the idens peld phen e Vitond S bl of 1513 gt I olats Noi 3t Minpeset, law | il Searing and pornts out with closmas the et i the | JAIS, 2,100 WIS ARVARIME, 00 g 3 egar, i T ; ing the tax commission powe puts_ all pouitry, livestock, agricult- o e & the —adoption of | feature and the result will be thous- not_got around, gomplished by making ' the examina- revising “the _personal property tex amend the- schedule snd change the Ul produsts, stocks of merchandise e, T X O e by (he sall peopercy | ands of dollars more in taxes paid to ‘thls work ot tion as to ‘the personal property schedule to which the governor ob- e system of personal property taxa- of all kinds, tools and manufactured | '} iuc'®“The “state’ auditor, Mr. Jorgenson, . brushed, our protest | by farmers and householders, thous @, 0. Jorgenson Be, saye: x.e“i"m' holdings of stores, corporations, etc., jected? The tax commission's posi- . tion. He knew the tax coumission products, and this class is taxed at | J33C"3q with his ample imexperience in the matter of taxation de- | 8nds of dollars less paid by other 7 -~ " .. date the e most_superticial and by eliminating tion was made clear to the governor 2 | had progressive ideas on the subject 33 13 per cent of its true value. |.. 302 %0 WHL, DR $0'DS o Thost scientific ever adopted by a | taxpayers. got, from the auditor' offce in regar all but one schedule for property in two re‘fans to him by the com- B and intended, if the bill was signed Class No. 4 in Minnesota is all ¥mp« State, 2 ¢ This is making the burden greater t© f:; me: ings v;lu obtained from held by these taxpayers, permitting mission. The first report was dated by the governor, to simplify the erty not included in the other three At ehodule, with its 95 items, moking ‘@ field ship 11 feet in | on the smaller taxpayers, who always penciled notes, mot yet written up n. them to ‘make a lump valuation and November 12, 1913, and the governor | schedule,” making. its acti classes and is taxed at 40 per cent ; Site, o fLerps e, Bl D L et i | o e Saret of 1 i pertonsl tates, In the form Of minutes or in the not state the value of each class of had it before Jum when he vetoed the | smaller mp,ye‘i gt ] ,':;,",‘l‘;‘g Ef trus valie " | length, is a step backward in tax e tendency age | g ) 2 p o i form of a legal report of the pro- omplicated classification and toward simple and nat- | It is making the burden lighter form 12 property they hold, as farmers and first 3 e second report was | less onerous. In brief, the Minnesota law by sim- i:n?v: ffx‘i:‘s.cmfimma, Sor instance, has four classifications for | for the classes which always ceedings of the board. city householders are required to dated August 31, 1914, and the gov- || Had Report In 1914 plification’of the schedule and by tax- | ' property. -Household goods and, kindred goods form one class and | benefit, even under. the best thought o state. 2 _ ernor had, it before him when he When the governor had the legis. ing smaller t; Are nssessed at 25 per cent of their actual value; farm land and im- | out and progressive personal prop- OUR BOOK REVIEW 3 The story begins back during the used his influence to have the bill || H lature amend the bill in the 1915 cent of true m: provements, etc., form: another class and are assessed at 33 per | erty tax schedule. Instead of try- _Land Credits, b{ Dick T. Morgan; session of ‘the legislature in 1913. amended so that the board of equal- session he had even a more. definite 1 cent of their actual value; city realty and - improvements, “bank inf to make the inequalities less as Thomas Y. Crowell Co., New York. The schedule of F)em"ul property ization and not the tax commission EREE idea of how the tax -commission eq Stock, stocks of merchandise, etc., at 40 per cent, while iron ores | Minnesota has done and as the North This is one of the new and really taxable in North Dakota was obso- would revise the schedule. Governor L. B. Hanna would amend the schedule if permit- approved b n | and the property of public service corporations not- otherwise ‘as- | Dakota tax commission sought to do, valuable contributions to a question Iete in many respects and the state An examination of the tax com- ted to. ‘The tax commission, report of oF North Dakotal-_the plan the gov.: | secsed. ate assesscd o BO per cent of thelr actual value. Jorgen. | the governor and the state board of that is daily increasing in importance. tax commission recommended that it mission's ~reports to the governor, where it was used as a supplemental August 51, 1914, to the governor and Fnor knew the state tax commission | son's classification was borrowed from some of the southern states, | equalization have made them greater. Hon, Dick T. Morgan, of Oklahoma, be amended. The legislature that therefore, will show the kind of a tax, not as a principal tax, and where mfgm.m' specifically ~recommends approved. But the. or appar- | like Maryland, where, until the last four years, there has not been he state board of equalization, the author, being from an -grlenl- year passed an act authorizing the personal property tax schedule the it takes on an entirely different the Minnesota personsl property tax ently did.not ‘wantNorth Dakota to | pp SasL.6r real pro in many counties of the state since - | which put over this deal by approv- tural state, is eminently qualified to state tax commission to revise the people would have obtained had the character. Tow. for Nt Doiatar Binysoix have personal y taxed by this | . the time ot Goneral’ Was i ing the new schedule drawn up by give valuable information on such a schedule. Mark well the authority governor mnot interfered, and will ~ The tax commission quoted figures has resognized the great fact that System. He vetoed "the first bill, 1t will cost fully 50 per.cent more to make an assessment under | State Auditor Carl O. Jnrfinnson, con- m?{ut. 2 this revision was left to. Governor show the kind of a schedule the gov- to show that as administered in North this tax js bound. to fall heaviest on Which Would have leb the state tax | this schedule and will add s di!fmporthmte burden of tax on | sists of Governor L. B. Hanna, Au- His handling of bills . introduced Hanna vetoed this act, giving as his ernor RPPArentl%/ did not want to Dakota this tax was a most unequal the smaller taxpa; who. ¢an not. i carry-sut some of these | - the farmer and the householder. I do not believé for one moment | ditor Jorgenson, Attorney General (especially threo of them), at the reason that the schedule in effect take any chance in getting. The tax hurden and that the syster meeded conceal his property, and Lghtest on POETessive taxation ideas, if not all | that the schedule is legal and some law officer in the state ought to | Henry J. Linde, Commissioner of Ag- Sixty-Third Congress is masterly in was good enough. commission . made itself "abolutely reformation. ‘It was shown that cat- the -heaviest taxpayer, who can and of them. He s the second bill, | be persuaded to enjoin its use. Ifsome taxpayer: can secure the riculture and Labor Robert Flint tnd its umnly::i‘u is also his chaj ht:r Fisglly Stows BN plein on the gisation. tle, sheep and hogs were taxed on & does conceal his personal property Which prohibi ive. consent, of ‘the state’s attorney to bring this action, the | State Treasurer John Stees on land credit, insticutions of other The same - bill was introduced. at Commission Had Data valuation from 35 to 39 per cent of from taxation. & > from having any hand commission will be’glad, to furnish, free of cost, a.lawyer to . Winutes Not Available countries, particular the next session of the legislature ~ In its first report, which the gov- the true valuation as found by the - Minnesota has learned that, to make Efimn-l tax scheme in North Da- | fight the case. Such'an action would save the taxpayers of the In justice to some members of the Mr. e on ivioamas in 1916. It still provided that the ernor had-before him when he vetoed United:States census, while land was the personal property tax as:just to Kots, and put the matter in the hands | state in the neighborhood of $75,000 in the expense of assessment | boa: ofveqinlintiun itimay:be said ly non-profit-shasing, -non-hveents tax commission should do the revis- the bill passed. by the 1913 legis:. taxed only ‘at 16.6 per cent of its everybody as pmibfl the schedule Of & ‘which e dominated, com- | and the farmers and householders would be saved - hundreds of | that they left the drawing up of paying, "°;'"‘“;P oe. “'nd'?“ 5 that ing. ~The governor used his influ- lature, the tax commission pointed true value, buildings at 11 per cent used by assessors, classifying the of state officers whose business | thousands of dollars in increased tax burden. : A the new schedule entirely to the stitutions for farmers and says th ence in this session to have the bill out that the drawing of this sched- of trug value and railfoads at s per kinds 'of - personal property fo be the " taxation . = Very truly yours, Sl | ctete snaitaihodtsuoroved s grock theyahod e e amended, making the state board of ule is most important, controlling en- cent, of value even lower. This proved must” bo s’ slnle o4 posst: . ; § " F.E. PACKARD, Chairman State Tax Commission.' | Without going into it in detall. At cration _governmen gamalization the authority o' rovise tirely {he entiro matier of persomai- tho porsonal proporty tax was fall ble- Mimnesota has redtced ita per- y i e Hias 1684E oo TAOUATS: UT the Bose v | the ‘schedule and the act was passed, property taxation. The commission ing bardest on farmers, the. biggest. sonal property classifcation to Touts i ‘Dersonal ! : oA : ot alwaya followed tho majority con