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3322 19

9! 2.

NOV 1 4 1940

LETTER OF TRANSMITTAL.

To Hon. John Burke, Governor and the Legislature of the State of

North Dakota :

In Compliance with the provisions of paragraph 13, Section 9, Chapter 303 of the Laws of North Dakota, passed at the Twelfth Session of the Legislative Assembly, the North Dakota Tax Commission herewith submits its first report.

L. E. BIRDZELL
F. E. PACKARD
GEO. E. WALLACE

Commissioners.
Bismarck, N. D., November 16, 1912.

TABLE OF CONTENTS.

Page

9

Law Creating a Non-Partisan Tax Commission

Introduction

Chapter I. Organization and Work

Library

Secretary

State Equalization

Reviews

Assessment of Banks

Chapter II. General Property Tax

Three Systems of Taxation

Disuse of General Property Tax

United States Census Reports

Live Stock Returns

State Land Department Appraisement (Table)

Probable Taxable Property in the State

Recapitulation

Tables Showing Ratios of Gain and Loss of Personal and Real

Property Between 1890, 1900 and 1910

Chapter III. Personal Property Tax

Experience of Other States

The Drift Toward the Tax on Land

An Age of Personalty

Conditions in North Dakota

Counties Which Show an Increase

Counties Which Show a Decrease

Ratio to Total Assessment

Increase of Banks

No Decrease in Wealth in State

Table Showing Personal Property Assessment for Twenty-two

Counties for 1909 and 1912...

Table · Showing Real Property Assessment for Twenty-two

Counties for 1909 and 1912

Chapter IV.

Assessment of Intangible Property

Moneys and Credits

Table Showing Number of Banks, Bank Deposits, and Moneys

Returned for Taxation from 1890 to 1912

Stocks and Bonds

Experiences of Other States

Chapter V. Classification of Property

Classification Illustrated

Uniform Method Discarded

Classification in Switzerland

The Minnsota Experiment

Conditions in North Dakota

The Pending Constitutional Amendment

Views of the United States Supreme Court

Chapter VI. Assessment of Bank Stock...

The North Dakota Law

Provision Permitting Subtraction of Five Per Cent of Loans

and Discounts from Surplus or Reserve Funds and Undivided

Profits

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