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OF EPEGIAL ELECTION
REFERRED MEASURE
Minnie 1~. Smith. Auditor of the
of Golden Valley, State of
in accordance with
of Article 26, Amend-
N, D, Constitution and Sec-
t 979, C. L. 1913. do hereby cer-
that the following Referred
will be submitted to the
at the Special Election pro-
by Acting Governor Walter
to be held on Monday, July
1935.
~ALES TAX ACW
by Referenduln Petition:
of Senate Bill BI3,
Legislative AssemblY:
)roved by Governor, March II,
Ememg'ency Measure.
of a measure de-
as "Senate Bill No. 313"
by the Twenty-fourth Le-
Ire Assembly. of tire State of
Dakota• at the regular 1935
of said Legislative Assem-
an act providing for a
Tax on the retail sale of
personal property with-
is state, providing for admtn-
and for the collection and
of moneys received
and repealing all laws
of laws in conflict there-
L the full text of which Act is
lows to-wit:
"act to equalize taxation and
ce part the tax on property;
the public revenue to be
for :~uch replacement by
a tax OU the ~'ross
from retail sales :ru de-
herein; to provide for the
of such tax. the dis-
and the use of the re-
derived therefronl and the
tion of said laW: to pro-
certain deductions and ex-
to ~l'take" an approprl~-
for tire administration of this
fix lilies arid lwnalties for
of the provisions of
to repeal all laws or
of laws in conflict herewith
~leclaring an emergency.
IT I~]NA{'TED BY 'i'HI~] LEGIS-
A.qSEMBI,Y O!~" THE STATI3
I~OHTH DAKOTA :
"~tlon 1. DI~F1N1T IONS. } The
words, reFillS and phrase,q,
Used In this division, have
ascribed to them in
except where the con-
clearly indicates a different
"Pereon" includln~ any in-
firm. copartnership, joint
association, corporation,
corporation, estate, trust,
trust, receiver, or any
group or combination acting
and the plural as well
singular number•
"Sale" means any tranS-
or barter, condition-
in any manner or
means whatsoever, for a
"Retail sale" or "sale at
means the sale to a con-
or t~ any person for an
other than for processing
resale, of tangible personal
and the sale of gas,
~lty. water, and communica-
te retail consumers or
shall include the order-
or aiding a customer
any goods, wares or met-
from any price list, or
which such customer
order, or be ordered for such
to be shipped directly to
*'Business" includes an)" as-
engaged in by any person
to be engaged in by him
obleet of gain. benefit, or
either direct or indirect.
ler" includes every per-
in the business of sell-
goods, wares, or met-
at retaiL-or tits furnishing
"electricity, water and corn-
service, and tickets or
to places of amusement
events as provided tn
Receipts" means the
amount of the sales of re-
in money, whether
in money or otherwise.
however, that discounts
allowed and taken
L shall not be included, nor
e sale price of property re-
customers when the full
thereof is refunded either
or bY credit. Provided,
that on all sales of re-
Valued in money, when such
m~de under conditional
or under other forms
wherein the payment of the
sum thereunder be ex-
a period longer than
days from the date of
that only such portion
Sale amount thereof- shall
for the l)UrDOSe of
of tax imposed by this
t~has actaaily been received
by the retailer during quar-
as defined herein.
agency" means the
countY, city and co'unty,
district thereof, or any
engaged in actual relief
"Commissioner" means the
of the State of
2. TAX IMPOSED.) There
beginning the
1935, and ending
tax of tw~ per cent
upon the gross ro*
sales of tangible
consisting of
or merchandise, ex-
Otherwise provided in this
Sold-at retail In the state
I~akota to consumers or
rate of tax upon the
from the sales, fur-
~f gas. electricity,
communitation ~erviee,
the gross receipts from
municipal eorpor-
gas, electricity,
ntcation service to
c in its proprietary caps-
otherwise l~rovlded
when sold at retail
of North Dakota to
users; and ~ like
uporf the gross receipts
of tickets or admis-
of amusement and
except as other*
in this divisiOn.
levied shall be
collected as herein-
The~e
Visions
computation of the "
imposed by lt~ tlte
receipts fro~t
personal property
prohibited from
eonattVlZtton or
States or under
ion of this state.
from
g or service of trans-
receipts from
of, a
works execute'A
date of this
from
local
the
for
,¸ i£i/
provided; provided, that if such
accounts are thereafter collected by
the retailer, a tax shall be paid
upon the amount so collected. The
provisions of this act shall not ap-
ply to sales of gasoline, cigarettes•
snuff, insurance premiums, ox any
other product, business or occupa-
tion upon which the state of North
Dakota now or may hereafter im-
pose a special tax, either in the
form of a license tax, stamp tax
or otherwise.
Section 5. CREDIT To RELIEF
AGENCY.)
1. A relief agency may apply t~,
the commissioner for refund of the
amount of tax inlposed hereunder
and paid upon sales to it of any
goods, wares, or merchandise used
for free di.stribution to the poor and
needy.
g. Such refunds may be obtained
only ill the following amounts and
the manner and only under the foL
lowing conditions:
(a) On forms furnished by tile
Commissioner, and during the time
herein provided for the filing or
quartely tax returns by retallerv.
the relief agency shall report to
the Con]missioner the total amount
or amounts, valued in money ex-
pended directly or indirectly for
goods, wares, or merchandise used
for free distribution to the pop;
and needy.
(1/) On these forms the relief
agency shall separately list the per-
sons making the sales to it of to
its order, ro.P'ether with tlre dates
of the sales, and the total amoun,s
st) expended by the relief agency,
(c) The relief agency must prov~
to the satisfaction of the Commis-
sioner that tile Person making the
sales has included the amou~,t
thereof in the computation of tb.'
u-ross receipts of such person and
that such person has paid the tax
levied bY this division based upon
such eonlputation of gross red,liltS.
3. If the Commissioner In ssti~-
fled that the foregoing (-onditions
and requirenlents have beeE coln-
?)lied with.- he shall refund the
amount claimed by the relief
agency.
Se('tlon 6 T~eta~I|ers shall, an far
as I)racticable. ~.dd the tax imlYosed
nllder this Act. or the average
equivalent thereof to the sa'es
price, or char~:e and when added
such tax shall constitute a part *f
such price or charge, shall Ire a
debt from consumer or user to
retailer until paid, and shall ')e
recoverable at law in the same
manner as other debts.
Agreements between competing"
retailers• or the adoption of appro-
priate rules and regulations by or-
ganizations or associations of re-
tailers to provide uniform methods
for adding such tax or the average
equivalent thereof, aud which do
not involve price fixing agreements
otherwise unlawful, and which shall
first have.the approval of the Com-
missioner, are expressly autltorized
and shah be held not to be in
violation of any antitrust laws of
this state.
Section 7. UNLA~VFUL ACTg .
It shall be unlawful for any retai}-
er to advertise or hold out or state
to the public or to any consumer,
directly or indirectly, that the ta~
or any part thereof imposed, by this
dtvisldn will be assumed o,r absorb-
ed by the retailer or that it will
not be considered as an element
in the price to the consumer, or
if added, that it or any part there-
of wilt be refunded.
Section 8. RECORD~ REQUfR-
HD.) It shall be the duty of ever:."
retailer required to make a report
and pay any tax under this divi-
sion. to preserve such records of
the gross proceeds of sales as the
Commissioner may requlre and it
shall be the duty of every retailer
to preserve for a period of two
years all invoices and other re-
cords of goods, wares, or merchan~
disc. l,urehased for resale: and all
such books, invoices, and other re-
cords shall be open to examlnatlon
at any time bY the (:~omml~ioaer or
any one- of his duly " auth~rlzed
agents.
Section 9. I-~ETI]RN OF GROSS
RECY:I PTS. t
1. The retailer shall° on or before
the 20th day of the month following
the close of the first quarterly period
as defined in the following section,
and on "or before the 20th day of
the month following each subsequent
quarterly period of three months.
make out a return for the pre-
ceding quarterly period in such
form and. manner as may be pre-
scribed hy the Commlsioner. show-
lng the gross receipts of the re-
tailer, the amount of the tax for
the period covered by such returr~.
and sucR forths2 information as
the Commissioner may require to
enable him correctly to compute
and t~ollect the tax herein levied;
provided, however, that the Com-
misioner may, upon request by .,tny
retailer and a proper showing of
the necessity therefor, grant unto
such retailer an extension of time
of not to exceed thirty (30) days
for making such return. If such
extension is "granted to any such
retailer, the time in which he is
required to make payment as pro-
vided for in section ten (10) of this
act shall be extended for the same
perle&
2. 'Phe Commisioner, if he deems
it necessary or advisiable in order
to insure the payment :of the tax
lmpose:l by this division, may re-
quire returns and payment of the
tax to be made ~ for other tbau
quarterly periods, the provisions of
section ten (10) or elsewhere to the
contrary notwithstanding.
3. Returns shall be signed by
the retailer or his duly authorized
agent, stud must be verified by oath.
SectiOn 10: PAYMENT OF TAX
~BON D.)
1. "t'be tax levied hereunder shall
be due and payable in quarterly
installments on or before the 20tn
day of the month next succeeding
each quarterly period, the first of
m~eh period being the period com-
mencing with May 1, 1935, and
ending on the 30th day of June,
1935.
g. F~very retailer, at the time of
making the return required here-.
under, shall compute and pay to
the Commissioner the tax_~. the
preceding period.
3, The Commissioner may, when
in hi~ judgement .it is neee~ry
and advlsiable to do so in order
to secure .the collection Of the tax
levied under this division, require
any person sub:~eet tO such tax to
file with him a bond, issued by a
surety company authnrtzed to trans-
act business tn'this state and ap-
prove by the insurance com~nls-
sloner,as to solvency and respon-
sibility, In such amount as the
Ck~mmissioner may fix( to secure
the payment of any tax and ior
Penalties due or which may become
due from such person. In lien (,f
such bond, securities approved by
the Commissioner, in such amount
as he may prescribe, may" be de~
posited with him, which securities
shall be kept In the CustOdy of
the ~ommls~oner and may be
sold by him at public or pri-
vate sg~le, without notice to the
depositor thereof, If it becom~ee
necessary so to ao in oraer to ~e-
cover a~y tax andl or penalties
due. Upon any such sale, the sur-
plus, if stay above :the amounts
due under this division shall be
return~d~ to th,e person "who de-
posits4 the secUrtetles.
Section 11. PERMI'PS---APPICA-
' days
this
THE BEACH REVIEW
Every person desiring to engage
in or conduct business as a re-
tailer within this state shall file
with the Commissioner an applica-
tion for a permit or permits. Every
application for such a permit shall
be made upon a form prescribed
by the Commissioner and shall set
forth the name under which the
applicant transacts or intends to
traosact business, the location of
his place or places of business, and
su(~t other information as the (~otn-
missioner may require. The appli-
cation shall be signed by the owner
if a natural I)erson; in the case
an association or Partnership.
bya~ rnemher or partr.er tl~reof;
in the case of a corporation. By an
executive officer thereof or some
person specifically authorized by
the eorl)oration to sign tile appli-
cation to which shall be attached
the written evidence of his author-
ity.
2. At the tints Of making such
application, the applicant shall pay
to tho ~Conlrnissioner a permit fee
of fifi~y cents (50c) for each per-
mit. and tilt, apl)l[cant must have
a l)ermit for each place of busi-
ness.
3. Upon the payment of the
I)ermit fee or fees herein requir-
ed, the Commissioner shall grant
arid issue to each applicant a Der-
mit for each place of busJnoss
witllin the state. A permit is not
assignable and shall be valid only
for the person H~ whose name it
is issued and for the transaction
of business at the place designated
therein. It shall at all times he
conspicuously disDlayed~at the place
for xvhielr issued.
4 Permits issued under the pro-
visions of this division shall be
valid and effective without further
payment of fees until revoked hy
the Corumissioner.
5, Whenever the holder of a
permit f~t~s to comply with '~n3;
of the provisions of this division
or aUy rules or regulation of the
Commissioner ]~rescribed and adopt-
ed under tiiis d/vision, and tht.-
('ommissioner upon hearing affer
giving tea d~ys' notice of the time
and I)laee of the hearing to show
CRUSt* why [liX permit should riot
l)e revoked, may revoke' the permit.
The t:'omnlissioner shall alsO have
the power to restore licenses after
such revocation.
6. The Commissioner shall charge
a fee of one dollar for the issuance
of a permit to a retailer whose per-
tnit nas been previously revoked.
Section 12. FA1LUi~E TO Fl[.b~
RETURN~INCORRECT RETURN, /
If ,% return required by this divi-
sion Is not filed, or if a return
when filed is incorrect or insuf-
fietent and the maker fails to file
a corrected or .~ufficlent return
within twenty days after the same
is required by notlce from the
Commissioner. such Commissioner
shall determine the amount of t~x
due from such information as h '
may be able to obtain and. if no- .
cessary, may estimate the tax on
the basis of external indices, such
as nsmber of employees of the per-
son ~oneerned, rentals paid by Ittm,
his stock on hand, andt or otl~er
factors. The Commissioner shal
give notice of such determination
to the person liable for the tax.
Such determination shall finally ann
irrevocably fix the tax unless tb~
person ag~.inst whom it is assessed-
shall, withln thirty days after the
giving of notice of such determin-
ation, applY to the Commissioner
for a hearing or unless the Com-
missioner of his own moti~a shall
reduce the same. At such hearing
evidence may be offered to support
such~determination or to prove that
it is incorrect. -~-fter such hear-
inff the Commissioner shall give
notice of his decision to' the per-
son !lable for the tax.
Section 18, APPEALS,)
1. An appeal triay be taken by
the taxpayer of the district court
of the county in which he resides,
o~' In which hfs principal place
of business is located, within sixty
days after ho shall have received
notice from the Commissioner of
his determination as provided for
tn the preceding section.
2. The appeal shall be taken by
a written notice to the Commission-
er and served as an original notice.
When said notice is so served it
shall, with the return thereon, be
field in the office of the clerk of
said district court, and docketed
as other cases, with the taxpayer
as plaintiff and the Commissioner
as defendent. The Plaintiff shall
ills with such clerk a-bond for the
use of the defendant, which sureties
apr0ved by such clerk, in penalty
at least double the amount of tax
appealed from, and in no case shalt
the bond be less than fifty dollars
($50,00), conditioned that the plain-
tiff •hall perform the orders of
the court•
3. The court shall hear the ap-
peal in equity and determine anew
all questions submitted to It on
appeal from th~ determination of
the Commissioner. The court shall
render its decree thereon and a
certified copy of said decree shall
be filed by the clerk of said court
wlth the Commissioner who shall
then correct the assessment in ac-
cordance with said decree. An ap-
peal may be taken by the taxpayer
or the Commissioner to the sup-
reme court of this state in the same
manner that appeals are taken ~n
suits in equity, irrespective of the
amount involved.
Section 14. SERVICE OF NO-
TICES. )
1. Any notice, except notice of
aPpeaL authorized or required un-
der the provisions ot this dlvision
may be given by mailing the same
to the person for who~n it is in-
tended hy registered marl, ad-
dressed to such person at the ad-
dress given in the last return filed
by him pursuant to the provisions
of this division, or if no return
has been filed, then to such ad-
dress as may be obtainable. The
mailing of such notice shall be pre-
sumptive evidence of the receipt of
the same by the person to whom
addressed. Any period of time
which is determined according to
the provisions of this division by
the giving of notlce shall com-
monte to run from the date of
registration and posting of suul~
notice•
2. The provisions of the North
Dakota code relative to the limita-
tion of time for the enforcement of
a civA remedy shall not apply to
any proceeding or action taken to
levy, appraise, assess, determine or
enforce the collection of any ta~
or penalty provided hy this dirt-
aion.
Section 15. PI~NALTIESL-OFF]~/q-
SES.)
1. Any per~n failiriff to file a
return or corrected return or to
pay any tax within the time re.
quired by this division, shall be
subject to a penalty of five per
cent (5 per cent) of the amount of
tax ,due, plus one per cent (1 per
cent) of such tax for each month
of delay or fraction thereof, ex-,
cepttng the first month after snell
return required to be fll~l or snob
tax became due; but the CommiS-
sioner, if satisfied that the delaM
was excusable, may remit all or ;tny
part of such penalty, gush penalty
shall be: l~td to the Commissioner
and dlsl~eed of In the same manner
as other receipts under this divi-
sion. Unpaid penalties ~y
forced In
or without procuring a license with-
in sixty (60) days after the effec-
tive date of this act, as provided
in section 11 of this act. or who
shall violate the provisions of sec-
tion seven of this act, and the
officers Of any corporation wP.o
shah so act. shall be guilty of a
ntisdemeanor, punishment for which
shall be a fine of not more than
one thousand doItars or imprison-
meat for not more than t~ne year.
or both such fine and imprison-
ment, in the discretion of the
court.
3. ~ny l)~rson required to make.
render, sign, or verify and return
or supplementary re{urn, who tnakeg
any false or fraudulenL return
with intent tl) deft.at or encade tlle
assessment required by law to t,e
made. shall be guilty of a relent
and ~hall, tor each such offense.
be fined not less than five hundred
dollars and not more than five
thousand dollars or be imprisoued
not exceeding one year, 01' ])l' SUb-
ject to both ~t tille and iruprison-
ment. it, the disvretion of ti~e
court.
4. q?he eertiilcate of the Commis-
sioner re the effect that a tax ha:;
not been paid, thal a re[uru has
SOL been filed, or that information
has not been supplied puPsuant LO
the provlSimlS of this division, shall'
be prima facts evidence thereof.
Sectlnn 16 "l'h~ Tax Commission.-
cr of the State of North Dakota
is hereby charged " with the ad-
ministration of this act and the
taxes imposed therehy. Such (~om-
lnis]oner shall have the power anu
atttho,'i~y to prescribe all rules and
regulations not inconsistent witll
the provisions i~f this act. necessary
and advisable for its detailed vd-
minis,ration and to effectuate i~'~
purposes, inc]Udillg |ile right lo
Drovide for the issuance au,l ,¢';_l~'3
by thc~sLate of co~tt.)ns t:overia~
the am3unt of tax or taxes to he
paid under this act. if such n, etho~t
is deemed advisiab]~- by said Con,-
nllssiontH•.
Section /17. All fees, taxes, i:.-
terest and 1)enalt~t's inlposed :tud } or
collected under this act must be
paid to tile (~ommJssioner in the
form ~f relnittances payai)le to tlae
Treasurer of the state of North
Dakota, and said Commissioner
shall transmit each Payment daii>
to the State Treasurer to be de-
Posited in the State• Treasury to
the credit of a fund to be kno~Aa
as tile Special Tax Fund. whi'dl
fund is hereby created and estab-
lished.
Section 1 ~. GENEP, AL PO'~V-
I,H~S. )
1. The Commissioner, for the
purpose of ascertalnin~ the cor-
rectness of a~y return or for tl~e
purpose of mak Ing an estimat e of
the taxable income arid]or receipts
of any taxpayer, shall have power:
to examine or cause to be exalnined
by an agent, or r~presentative de-
signated by him, books, papers, re-
cords or memoranda; to require
by subpoena the attendance and
testimony of witnesses: to issue
and stgn subpoenas: to administer
oaths, to examine witnesses and, re-
ceive evidence; to compel witnesses
to produce for examination books,
papers, records and documents re-
lating to any matter which he
shall 1)ave the authority to investi-
gate or determine.
2. 1Vhere the ~ommissioner finds
the taxpayer has made a fraudulent
return, the costs of said hearing
shall be taxed to the taxpayer. In
all other cases the costs shall be
paid by the state.
3, The fees and mileage to be
paid witnesses and taxed as costs
shall be the same as prescribed by
law in proceedings in the dlstriot
court of this state in civil cases.
All costs shall be taxed in the
manner provided by law in pro-
ceedlngs in civil cases. Vfhere the
costs are ,taxed to the taxpayer
they sitall be added to the taxes
~sessed against said taxpayer ~d
hhall be c01)ected in the same man.-
nor. Casts taxed to the state shall
be detrlfied by the Commissioner of
the ~tate Treasurer. who shall Is-
sue warrant for the amount of
said costs, to be paid out of the
proceeds of the taxes collected un-
der this act.
4. In case of disobedience to a
sUbDoena the Comrnlssloner may
invoke the aid of any court ot
competent Jurisdiction in requiring
the attendance ~nd testimony of
witnesses and produeUon o~ re~
cords, books, papers, and docu-
ments, and such court may issue
an order requiring the person t~
appear before the Ck>mmlssioner
and give evidence or produce re-
cords, books papers and documents,
as the case may be, and any failure
t~o obey such order of court may
be l~unished by the court as a con-
tempt thereof,
5. Testimony on hearings before
the Commissioner m~/y be taken bY
a deposition as in civil ca~es, and
any person may be coreD'stied to
appear and depose In the same
manner as witnesses may be com-
pelled to appear and testify as
hereinbefore provided.
Section 19.
1. The Commissioner, with the
approval of the Governor, may ap-
I~int such agents, $~uditors, olerks
and. employees as he may deem
necessary and fix thetr salaries and
comPensation and prescribe their
duties and powers and said Com-
missioner shall have the right to
remove such agents, auditors,
clerks and ~ employees so appointed
by h|m.
2 All such agents and employees
shall" be allowed such reasonable
and other necessary traveling ex-
penses as may be Incurred in the
performance of their duties not to
e~ceed, however, suoh amounts as
"are now or may hereafter be fixed
by law.
~. The Commtsioner may require
such of the officers, agents, and
employees as it may de~lgnate to
" give bond for the faithful perform-
ance of the duties in such sum and
with such securities as it may de-
' termine and the state shaIl l~ay, out
of the proceeds of the taxes oollect-
ed under the provisions ot th~s act,
the premiums on such bondS.
4. The Corm~l~loner ~ay utilize
the office of treasurer of the vsr-
1pus counties in order to administer
!this aet~nd effectuate Its pucposes.
.and may~ appoint the treasurers o@
the various counties its agents to
any or all of the taxes im-
posed by this act, provided, how-
ever, that rb0 additional compensa-
tion shall be paid to said treasurer
by reason thereof,
Sectlon 20. INFORMATION
DEEMED CONFIDF~NTI.~L.)
1. ~t shall he Unlawful for the
Cemmissioffer, or any person hav-
ing an administrative duty under
this a.;t, to divulge or to ra~ke
known in any manner whatevvr,
the business affairs, operations, or
information obtained by an investi-
gation of records and equipment nf
any person or corporation visited
or examined in the discharge o~ of-
ficial duty, Or the amount or sauree
of lneome. Profits. Iodines. e~¢oeadl-
tares or any particular thereof sot
forth or disclose~t In any return, or
to permit any return or CoPY there-
of or any book coBtainlngany ab-
ftract or Particulars the~:eof to t e
or
not to exeeed one thousand d~Mtars
($1,000.00).
• ~sction 21. CORIt.ECT[ON OF
ERBORS.) If it shall appear that,
as a result of mistake, nn a,nou)lt
of tax, penalty, or interest h~s been
paid which was not dtt~ under the
provisions of this act. then such
amount shall be credlt,~d a~'ainst
any tax dne. or to become due. url-
der ehis act from the person wl,o
nlade the erroneous paylnent or
such amount shall be refunded to
such person by the (?onltn[ssl ~eel'.
Section 22. AVherevor by "tny
provision of this act a refu,~tl is
authorized, the Commissioner Waalt
certify the amount of the refllud.
the reason therefor and' the nan3e
of the payee tO the State Treasurer,
who shah thereupon draw his war-
rant Oil the Special Tax Pund lrt tilt"
amount sPenlfled payable to th~
nanl~ (/ t)ayee.
Section 23. ]f any ,~ection. ~ul)-
section, clause, sentence, Dr t)hr~tse
of this act is for any rea3on
held to he unconstitutional and
Invaltd, such decision sha/1 not
affect the validity of the renlain-
ing Portions of this act. The
legislature llereb~- declares tha~ it
would have passed this act and
each st.'st [u a. subsection. Claa~
sentence, or phrase hereof Irre-
spective of wh~ti~er any one or
more of the sections, subsections.
clauseS, -~elltt'nee:C or phrases be
declared unconutitutionaL
Section 24• ALL LA'WS ANI)
PARTS OF I,A~V~ IN (X)NFIA~Y['
V¢IT}£ THIS ACT ABF: HEREBI
lll,~" P 1£ AL E I).
Section 25. ALLOCATION ('d;
REViu'NUES.
All moni,.~ collected and received
under this act shall lie credited by.
the *'iF-tte Treasurer into a special
fund tt) be known as "(l'he t~et~il
Sales q:,x P~und.'" Out of thb; fund
tile State Treasurer shall firsl p:,y
the expeoses (,f administertn;£ this
act and the Payment of refunds al-
lowed, under this act. The net
alnount', of /neD]es remaining; i,'l SPld
"Retail Sales Tax Fund" shall Ire
allocated and distributed as ill-
lows •
(At The State Board of /~(tual/-
zatioE is authorized directed, ore-
powered and required, at any: requ-
lar or special meeting, from time
to time, to transfer, into "'The .ntnte
Public Welfare Fund". created ~:~d
estahlished by House Bill 338
Deriding in this legislative session.
the sum of $500,000.00 per annum
te be expended for the relief o"
destitute or necessitious persol~s,
in Co-ordination With ~tnd ~lP)')I))'O-
mentary to the funds made a'~ai!-
able for expenditure for like pur-
poses in North Dakota from ".,tud~~
aPpro0riated by Congress and al-
located by the Federal Emer~4eney
Relief Administration and or o':her
Federal agencies. Such monies may
be expended either In the forln ~f
direct or work relief, The said
State Board o~f Equalizalion it ~ut'-
ther authorized, directed and em.
powere-I to transfer into the State
Public *~,'elfare l~und the further
sum cf $190,000.00 per ;~nnum, or
so much thereof as in lhe oDinlol~
ef the said State Board of Eq,:ali-
sation may be neeesary, to be ex.
Dended for Mothers" aid or I)snsion
and~or old age or hlind pension or
assistance in co-ordination with
visions thereof time as
sufficient funds are eolleoted under
this act.
Section 27. EMEROENCY.
Whereas the flrmncial situation
~f thts state is such as to demand
and require immediate collection of
a(~ditlonal revenue for the purposes
stated In thi~ Act and otherwise.
now, therefore, an emergency is
hereby declared and thts act shail
be in full force and effect from and
after its Passage arid approval.
In Witness Whetter, I have here-
unto set my hand and affixed the
oIIicial seal of the County of Golden
VaIIey, State of North Dakota, at
the Court House, in the City of
Bdach. State of North Dakota. this
18th day of June, 1935,
MINNIE E. SMITH.
Afidltor ot Golden Valley
County, North Dakota,
I.~I,:AL I
N. D. Schools Benefit
By Work Relief Jobs
t.Hsmarc[¢. North Dakota. ffune 19-.--
Emphasizing physical improvement to
N~orth Dakota's school structure~ a~
one of the more important contribu-
tions made l/y the labor of personl
receiving relief under the I~ERA. Har-
ris Robinson. state engineer, today an-
nounced ntorc than 1.000 buildings had
benefited by I,'HRA work project.~ dur-
ing the past year.
Hundreds of North Dakota rural
schools have been thoroughly reno-
vated. Rotlinson said. Interiors and
exteriors haw~ been repaired wher~
needed. The rmtjority or: them hetve
beon repainted. New basements have
been excavated, concq'ete foundations
laid, gronnds graded, leveled and land-
scaped. Additions have been construc-
ted. Playgrounds have heen made
safer.
"The retmir program," Robinson said.
"has increased the serviceability ~
improved the aptlearance of hundreds
of buildings. Scores have been made
safe from structt~rul failure, He~lt~
of pupils and teachers has Ime~ .~afe-
guarded. Ventilation and senile,tip-
facilities have been improved, Student
capacity has been in~reased in a num-
ber of instances thus relieving" con-
gestloru
Repair and rehabilitation work ha~
included roOfing, strengthening and re-
placing of foundations, new flues tO
remove fire hazards as well as major
overhauling of buildings•
School repair and building proJe~ts
have provided relief in the form of em-
ployment to thousands of skilled and
unskilled constxuctlon wbrkers, as well
aa other thousands in the.material and
transportation industries.
"As Ha~n'y L. Hopkins, national ad-
mlnistx-ator, has sald, 'The
Feder,tt funds as above set forth, proRTaTU
(B) The State Board of Equali- I stands out in the unemployment em-
zation is hereby further dlre~.ted, i ergency as a valuable and permanent
empowered and required, at any l social contribution. It will contintle
regular or special meeting, from
tlme to time. to transfer from said tO pay dividends long after the emer-
"Retail Sales Tax Fund" to the [gency is ended.
State Equalization Fund• c~eated " '
Among Amerman institutions, our
by House Bill 255, pending fn this
legislative session, the sum of $7(~0,-
000 for the year 1935 and the sutn
of $I,950.000 for the year 192~}
(C) Said ~tate Board of E-luall-
zation is fur#her authorized, direct-
ed and en,powered, at any r~gu!nr
or special meeting, from tinle to
tlme, to transfer into the General
Fund of the State such portions of
said "Retail Sales Tax Fund" as, in
the oPlnto~ nf' ~ld Board, are not
required for carrying out the pro-
visions Of subdivisions (A) and (B)
of this Section. to be used by said
State Board of Equalization in re-
placement and reduction of suclt of with the ground.
the levies ~or general state pur~os- ]
es as said Board may deem lust
More
feed
w|]]
be
I
and proper. [gTowtng poultry w
Section 26. There is hereby ap- [lacking. There is
propriated out of any monies in the ~not o~ly a retards
State Treasury not otherwise ~p.
propriated the sum of twos'- fi ~,~ ]but also of effective hone
thousand~ '~$25,000.00)' 1-~o/ia.rs~ " "fo~"
the purpose of putting thls act into ~lowered vitality and a higher l~kt8
operation and carrying out the pro- mortality when nb grecen feed Is I
public schools perhaps are the 1~1o'~
greatest Pride. Nothing touches the
community so closely, so sympathetl~
tally. Probably this explal=L~ t]~!
e~gerness with communities in almost
every section of each state have co-
operated in the~e work relief S~hool
~oJects.' "
Cool... Clean
.r '2
The Completely Air-C
NORTH COAST
Now you can ride in ~tmost comfor~ in
any car on the North Coast Limited...
from the now, de'luxe coaches to the
splendid observation-club car. Complete
air.eondltioaing brings to this famm~
trainthe"h~t- word" in travel hmury.
i
=. i:¸
...
Do you realize how inexpensively you
can travel by train? There are low
everyday fares, 2 cents a mile and lem,
and special round-trip summer excursion
fares to points East and West.
Consult your