54 opinions issued in 1952.
Opinion 52-102 — State Equilization Board
Dec 29, 1952
OPINION 52-102 December 29, 1952 (OPINION) STATE EQUALIZATION FUND RE: Institutions to Which It Applies You have directed to this office a question concerning the eligibility of certain state schools operating under the jurisdiction of your board to share in the benefits of the State Equalization Fund. This is with reference thereto. The schools to which you refer are the school for the blind, the school for the deaf and the state training school at Mandan. The particular benefits available under the laws providing for the State Equalization Fund are (1) appropriations for vo
Opinion 52-115 — Taxation
Dec 16, 1952
OPINION 52-115 December 16, 1952 (OPINION) TAXATION RE: Oleomargarine Reference is made to your letter of December 10, 1952, in which you ask the opinion of this office as to the applicability of this state's tax on the sale of oleomargarine to sales made to a branch of the United States Veteran's Administration. Our statutes with reference to the per pound tax on oleomargarine, which is section 19-0508, as amended, makes no specific exemption in the case of sales made to the federal agencies. However, the doctrine of "implied constitutional immunity" has arisen in federal d
Opinion 52-22 — Depository Fund
Dec 8, 1952
OPINION 52-22 December 8, 1952 (OPINION) DEPOSITORY BOND RE: Change of Securities In yours of December fifth you ask for an interpretation of section 21-0409 North Dakota Revised Code 1943. You indicate that the depository bond as permitted by this section may, on occasion, desire to substitute other securities in the place and stead of securities theretofore deposited. And you suggest the possibility of the Board of County Commissioners adopting a resolution authorizing either the county auditor or the county treasurer to accept such substitutions. Since section 21-0408 re