The Nonpartisan Leader Newspaper, May 19, 1919, Page 13

Distributing North Dakota’s Taxes Roylance, League Tax.Expert, Explains How Burden of Increase Will Fall on Persons Most Able to Bear It AXES under the new laws of North Dakota .will be borne largely by the absentee landlord, the speculator in city lots and the big corpora- tions, W. G. Roylance, Nonpartisan league tax expert, declared in a recent statement issued at Fargo, N. D. He quoted figures to show that the in- crease on lands farmed by the owner and used as homes are slight, while for the home owners in the towns and cities there is an actual reduction. Mr. Roylance’s statement follows: “The new North Dakota tax laws have two purposes: First, to meet the increased revenues of the state, and, second, to redistribute the bur- den of taxation, proportionate to the privileges enjoyed, benefits received and the ability to pay. That the state, even without its constructive indus- trial program, would have been under the absolute necessity of increasing its revenues can not be denied; that the taxes should be distributed as nearly as possible according to privileges en- joyed, benefits received and ability to pay is now admitted by economists throughout the world. Taxes on re- sources and on corporate privileges best meet the first two requirements and the classified and graduated in- come tax is the fairest measure of ability to pay. “So far there has been little contro- versy over income tax, most of those who oppose the North Dakota pro- gram as a whole admitting that it is correct in principle. The controversy has centered upon the question of the amount of the tax increase for state and local purposes, and the question of how the increase will be distributed. As the rate must be uniform through- out the state for state purposes and in each county or district for county or local purposes, it is plain that the amount of taxes of any property owner will depend on the amount of property of each class assessed to him. The increase over last year will be deter- mined by the same factor. To find out how the new classification will affect different taxpayers it is only neces- sary to get the assessments for last year and apply to them the new as- sessments and rates. HOW THE NEW LAWS WILL WORK OUT “Farmer P. of Burleigh county owns 160 acres, valued for taxation in 1917- 18 at $624. His machinery and im- provements brought the amount to $1,113. He was taxed on this amount $48.97. This year he will pay taxes on the full value of his land and on 50 per cent of his equipment after sub- tracting the $1,000 exemption and nothing on his improvements. In this way, his taxes will amount to $51.40, an increase of $2.42. Had none of these laws been passed, he would have been taxed on all his property, and his taxes would have amqunted to $81.17, a total increase of $39.61. “For the home owner in, say Bis- - marck, a house valued at $552 for taxation purposes paid $22.97 in 1917- 18. This year he will be assessed only $15.90. “But if the increase on farm own- ers amounts to so little and #f there * are so many actual reductions to home owners, who will pay the increases? The answer is easy: Four Minnesota .land -companies who have holdings in Burleigh county aggregating more than 125,000 acres, will have their taxes increased $10,000. On its prop- _ erty in Bismarck the International Harvester company will pay $300 -more than last year. An elevator that paid $66.44 in taxes last year will pay $85.30 this year. Both of these cor- porations will also pay the excise tax this year and both the excise and the income taxes next year. That is, the absentee landlord,-the speculator in city lots and the big corporations will pay the greater part of the tax in- creases. “The two things necessary to make the North Dakota property tax law the best in this country is to exempt all structures and improvements on land and to abolish the personal property tax. If I know anything of the tem- per of North Dakota farmers, the city and town interests can have the for- mer any time they ask for it. Personal property can easily be exempted after the income tax has been in operation for a few years. “Shall North Dakota have a com- pletely fair, equitable and just tax system? It is up to the business in- terests.” ADVERTISEMENTS GOOD HOLSTEINS FOR A BETTER TOMORROW Better Dairy Cattle—Better Farming—Better Returns— A Better Tomorrow We offer some very choice ammals of both sexes, backed by large ofliclal records and our reputation. 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