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TAXATION AND REVENUE SYSTEMS—NORTH DAKOTA. 
B. POLL TAXES. 
The county auditor may levy a tax of $1 oil each 
elector in the county for the support of the common 
schools. 
A poll tax of $1.50 may be levied by the county 
commissioners in unorganized territory, and by the 
board of township supervisors in organized townships, 
on every male person between 21 and 50 years of age 
for roads and bridges. This can be paid in labor in 
lieu of money. 
C. AND D. INHERITANCE AND CORPORATION TAXES. 
Counties do not levy inheritance or corporation 
taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Resident hunters are required to pay the county $1 
for license; nonresident, $25. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and of equalization are the same for all township, 
town, city, and school district taxes as for the state. 
The city assessor performs all duties necessary for the assessing 
of property within the city for city, county, school, and state taxes. 
The village assessor performs all duties necessary for the assessing 
of property within the village for purposes of levying village, county, 
school, and state taxes. The board of equalization is composed of 
the board of trustees of said village. 
2. Rate— 
The electors at the annual township meeting may 
vote such sum for the repair and construction of roads 
and bridges, for the support of the poor, and for all 
township charges as they think expedient. The road 
tax is not to exceed 8 mills nor the bridge tax 2 mills. 
Cities, towns, and villages having not less than 3,000 
inhabitants may levy taxes as follows: 
Interest fund for bonds, 12 mills on the dollar; sinking fund for 
bonds, 4 mills on the dollar; for school purposes, 20 mills on the 
dollar; municipal purposes generally, 20 mills on the dollar. 
The city council may levy a tax not to exceed 10 mills for pur 
pose of paying judgments against such city. 
The park commission of any incorporated city may levy a tax not 
to exceed 3 mills for park purposes. 
The city council of each city, not exceeding in population 50,000 
inhabitants, and each village or township board of every village 
and township containing over 400 inhabitants, may levy a tax not 
exceeding 4 mills to establish and maintain a public library and 
reading room. 
The board of trustees of a village may levy a tax not to exceed 10 
mills for village purposes. 
3. Collection— 
The collection of these, as of state taxes, is made by 
the county treasurer. 
B. POLL TAXES. 
Every male inhabitant above 21 and under 50 years 
of age, except paupers, idiots, and lunatics, is to be as 
sessed one day’s labor in each year. 
All road taxes collected from residents of any city, 
town, or village by the treasurer of the county are to 
be turned over to the municipality. 
C. THE INHERITANCE TAX. 
There is no municipal inheritance tax. 
D. CORPORATION TAXES. 
Every city, town, or village is entitled to receive 2 
per cent of the insurance premiums paid on policies 
on property therein, for the support of its organized 
fire department. This tax is collected by the state 
treasurer. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The city council has power to fix the amount, terms, ajid manner 
of issuing licenses to fortune tellers, astrologers, persons practicing 
palmistry, clairvoyancy, mesmerism and spiritualism, hawkers, 
peddlers, pawnbrokers, keepers of ordinaries, theatrical exhibi 
tions, shows and amusements, ticket scalpers and employment 
agencies, hackmen, omnibus drivers, carters, cabmen, draymen, 
porters, expressmen, watermen, runners for public houses; billiards, 
bagatelle, and other games in any place of public resort; auction 
eers, lumberyards, public scales, money changers, and brokers. 
Dogs, $2; female dogs, $5. Villages have the same powers. 
In addition to a state license, transient merchants are required to 
pay not to exceed $25 per day to treasurer of city or village where 
the business is conducted. 
School Revenues. 
The state tuition fund, composed of the net proceeds 
of fines and penalties, the interest and income from the 
permanent school fund, and the leases of school lands, 
is apportioned among the counties of the state in pro 
portion to the number of children of school age and in 
the same manner among the several school districts of 
the county. 
Each district school board may levy a tax for school 
purposes upon the property of the district not to 
exceed 30 mills on the dollar. 
Special school districts may be formed and taxes 
levied to pay interest and principal on bonded indebt 
edness contracted for support of each district. 
For school purposes in territory adjacent to special 
school districts the board of education may levy a tax 
not to exceed 30 mills. 
A tax not to exceed 20 mills may be levied in school 
districts for the purpose of paying final judgments. 
Independent school districts may be formed and 
taxes levied to meet part of the expense of employing 
teachers, etc., and not to exceed 20 mills for the pur 
pose of providing buildings, etc. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
A new inheritance tax law was enacted as follows: 
A tax shall be and is hereby imposed upon the transfer 
of any property or interest therein or income there 
from, in trust or otherwise, to any person not here 
inafter exempt, in the following cases: 
When the transfer is by will or the intestate laws of this state 
from any person dying possessed of the property while a resident