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to Time on Saving Money for North Dakota Farmers An Towa Editor Praises the Work of Carl R. Kositzky as 7 State Auditor—Brought the Corporations: ; Their Taxes" (James _‘.M.'.Iv"ierce in the Iowa Homestead) WANT to tell the story ‘of a farmer who has made good as a public official. It is seldom that a man serves the people, to whom alone he is re- sponsible, better than Carl R." Ko- sitzky is serving the people of North Dakota. No state is before the public so much ag North Dakota just at present. This is due to the fact that the great- est experiment in democracy is now being worked out in that state. In the second place, no state is more im- portant today, for North Dakota pro- duces one-seventh of our wheat in a normal year, and wheat we must have in large quantity and of good quality if we are to win the war. ‘In the third place, North Dakota is doing some- thing new; it is recognizing the rights' of the people; it is making the farmer pre-eminent. Mr. Kositzky is a farm product. His forbears came from northern Europe. He is as good a type of the true-blue American citizen as can be found any- where, a product of homestead and barren prairies and vast distances. Called from the farm to serve the people as auditor of state, Mr. Ko- sitzky soon found that while the farmer had been obliged to pay 100 cents on every dollar of taxes assessed against him, the big corporations had " been -allowed to do about as they chose and to escape taxes. About the first thing that the farmer-auditor set about to do was to bring the private car lines to time. He found that practically-none of these car lines, operating in his state, had . paid any taxes for the five years pre- ceding his election, the length of time covered by the statute of limitations. Private-owned cars which had been sent into the state”from other states and which had been in traffic in North Dakota at the time the tax assess- ments were made, had invariably been overlooked, either intentionally or otherwise, by preceding officials, but Mr. Kositzky could not see why the farmer should be eompelled to pay a tax on everything connected with his farm—~from the poultry to the home, and from the grain in the fields to the machinery—while scores of big eastern corporations should be al- lowed to have millions of dollars, in the forin of privately-owned cars, escape taxation. It was impossible to assess these escaped taxes for past years in an exact manner, but Mr. Kositzky went about the work of es- timating as well as he possibly could. SAVED THE STATE $10,000 With but few exceptions the as- sessed corporations acknowledged that they owed the umpaid taxes, and lost little time in sending the amount which Mr. Kositzky had assessed‘ against them. Thus, a communication from him dated February 17, 1917, address- ed to the Union Tank Line company of New York -City, calling attention to the fact that they “owed $2,962.60 for escaped taxes for the years 1912- 13-14-15 and 16, brought within a " month a check for the entire amount, - together with thisdetter from William. M. Hutchinson; “vice president and treasurer: ; > : “Dear Sir: We have received your notice dated February 17, informing us that a tax of $592.53 'has been Jevied upon the property of this com- pany for each-of the years 1912 through 1916. “to have been made _+While . these taxes. avoid taxation on. any technical ground; the company, in fact, having made tax reports for each of the years without question, although no taxes were assessed. Please find en- closed our check to your order for the sum of $2,962.60 in payment of the taxes for the years 1912 through 1916 inclusive. Kindly forward de- tailed receipted bill in the enclosed stamped envelope, and oblige.” Within 10 months after taking office, Mr. Kositzky, following the same pol- icy as was pursued in the case of the Union Tank Line company, had col- lected for the state the sum of $10,- 157.88, while an equal amount was collected’ through the various coun- ties. from the Union Tank Line company alone, was almost sufficient to pay the state auditor’s salary for the entire year, a good index of the manner in which this official is looking after the people’s interests and lessening ulti- mate taxation by bringing corpora- tions to time. { "A VINDICATION OF FARMER RULE But this was not all that the new farmer official did! He lost no time in going after the telephone com- panies of his state. He discovered that there were 269 more telephone lines in North Dakota than had ever been assessed before. The manner in which he discovered this is of more than passing interest. Mr. Kositzky looked over the assessed telephone companies and made up a list of these for each county. Thereupon he mailed a communication to each assessed tele- phone company, calling attention to the list for the entire county as it ap-- peared upon the state tax books, and - asking ‘each assessed company if the - attachel list were a full and complete one for that county. He figured that any company which had escaped tax- ation would be reported by its taxed competitor. Events disclosed that he had figured right. In a short time he received information which led to the identification and taxation of 269 tele- phone lines, all reported to him by competing companies which had been taxed and which were only too glad to see the opposition made to: share the burden. The taxes which these companies were obliged to pay, and which they will be obliged to pay in future years, will go a long way tfo- ward paying the expense of the state government. : i 2 In rather novel manner Mr. Ko- sitzky brought one telephone company to time. It had refused, or failed, to make any returns, even upon his re- peated and persistent demands, so he sent a man to look over the property. Mr. Kositzky instructed this man to drive through the county and count all the telephone poles. The agent proceeded to.do so, but was only about half through with his work of actual counting when the telephone company advised the state auditor that it was - perfectly willing to pay its assess- ment. Mr. Kositzky informed them that they not only owed their escaped taxes, but also the expense of the man ‘who was counting the ‘poles. The com- pany, without any complaint what- ° ever, sent a check for, the taxes, amounting to $428.96, together with the expenses of the auditor’s agent. This is merely the partial record of the. man whom the farmers of North Dakota sent to the capital at Bismarck to see that justice was done them and that all classes of people were made The item of $2,962.60, secured - " to bear an equal share of the burden this story now. First, it is due Mr. Kositzky; for he is an able, efficient public servant and deserves our com- mendation. Second, it is most impor-. tant, as showing how thoroughly and well the farmer movement of today, sweeping everything before it in por- tions of the grain belt, is doing the. things it set out to do. Third, it is highly valuable as proving that the man who has had no experience in public affairs, but who has honest con- victions deeply ingrained in him, can cope with public affairs just as well as the trained scoundrel, and that truth, honesty and justice will win out in the long run. We are rapidly ap- proaching the day when the farmers will rule in the grain belt,”as they should, because their interests are the largest interests, as Lincoln said. In the agricultural sections of the United States we shall make no mistake in turning over the reins of government to the man who has heretofore tilled the soil, for good government means more to him than to any other citizen. He has the most to gain from it and the most to lose through misrule. We are entering upon a peaceful revolu- tion in politics here in the grain belt, upon the success or failure of which depends our keeping democracy safe for the world. Ding Dong! Farmers Ring Liberty Bell (Continued from page 12) means to many farmers genuine sac- rifice. “Farming districts of the Northwest have repeatedly oversubscribed these funds. But to do all these things and then be subjected to abuse and insults and false and slanderous re- flections against their patriotism and Jloyalty and good citizenship simply because they dare to organize polit- ically to protect themselves and their interests from a plunderbund of ex- ploiting ‘and profiteering sharks who " _are themselves compactly organized and fully represented at the seat of government, calls for a degree of loy- ‘alty and patriotism and self-sacrifice - and patience and wisdom such as few men have been called upon to exer- cise since the persecution of the early Christian martyrs. “Another fine thing about these- farmers is their unswerving loyalty to the nation. They realize that their persecution is the work of irrespon- sible ‘individuals—not of the nation. They realize that the president stands squarely for fairness and justice and they see.no hint of federal interfer- ence with their rights as free Amer- ican citizens.” “T must have some recreation,” said the tall dyspeptic guy, glancing through his office window at the narrow strip of sky. “With electric fans for zephyrs and with garden spray for rain, methinks I feel the cobwebs in the alcoves of my brain!” So away down on the river where the fishing was the best he went and started working on his period of rest. . He prepared his daily portion in a rusty syrup can, but he cauterized his fingers and alarmed his diaphram! ; The scorching sun shone on him till his shoulder meat was rare, and at night the rain descended on his rudely fash- ioned lair! ; He lost the epidermis on his office-seasoned back, and his upper lip divided with a deep and bleeding crack! The brambles and mosquitos offered many sharp results, ‘and he sat on poisoned ivy with disparaging results! He broke his faithful turnip, and he lost his diamond stud, and his nose assumed proportions of a well-developed spud! He stumbled on some hornets, and aroused a mess of _bees, and the fish he sought were numbered with the other absentees! . In time this tall dyspeptic rounded out his day of rest, and appeared for office duty with his surface neatly dressed: “A BULLY TIME!” he echoed, as he started up his fan, “I CAN SAY WITHOUT COMPUNCTION I AM NOW A DIF- FERENT MAN!” The Lord may help those who_help themselves, all right, but we have a hunch that he takes into account.the -rightful ownership of the goods to which you are hel‘ping‘ yourself. *® “Let all that breathe partake,” seems to .be the patriotic alogan of the opponents of prohi:)ition. * * THE SMALL BOY WHO ATE TOO MANY FROG LEGS FOR SUP- . PER . CROAKED DURING THE NIGHT:. 0 e it . Germany is sure < re . that the al-. " lies are all lies. Let her fry to sep-. _arate them that way and she will see. 'FENCE!” = b..‘:"::PAG:E"m'. THREE ey : P : If you do not know exactly what an octopus looks like, why not try spill- ing a bottle of ink on the parlor car- o * * * “You are-out of order!” exclaimeu the chairman to the man who tried peevishly to interrupt another speak- er who already had the floor. “No I’'m not,” replied the irritable fellow, “but my stomach is!” : : “DE TRUBBEL IS,” SAID THE DARKY, “IF I DONE GOES AND RIGHT OUT 'ND OUT 'CUSES RAS OF STEALIN’ THAT DARE GATE OF MINE, HE MAY TAKE A % P