George E. Wallace was an American lawyer and politician from North Dakota. He served as the first North Dakota Tax Commissioner from 1919 to 1921.
George E. Wallace | |
|---|---|
 | |
| 1st North Dakota Tax Commissioner | |
| In office 1919–1921 | |
| Preceded by | Office established |
| Succeeded by | C. C. Converse |
| Personal details | |
| Born | August 16, 1872 Arcola, Indiana |
| Died | April 15, 1952 (aged 79) Minneapolis, Minnesota |
| Spouse | Mary A. Gallup |
Biography
editEarly life
editGeorge E. Wallace was born in Villisca, Iowa, on August 16, 1872. He attended school in Villisca, and later attended the University of Minnesota and the University of Iowa. In June 1897, he moved to North Dakota, settling in Wahpeton, and worked as an attorney. In 1899, he married Mary A. Gallup.[1]
Tax Commissioner
editIn 1912, Governor John Burke appointed Wallace to serve on the three-member State Tax Commission, a precursor to the Office of State Tax Commissioner. In the 1910s, Wallace became involved with the Nonpartisan League (NPL).[1][2]
In 1919, Governor Lynn Frazier appointed Wallace to serve as the first Tax Commissioner, replacing the three-member Tax Commission. He served as Tax Commissioner from 1919 to 1921.[1][2][3]
In October 1921, the opponents of the NPL, particularly the Independent Voters Association (IVA), held a special recall election that deposed all the members of the Industrial Commission: Lynn Frazier (Governor), John N. Hagan (Commissioner of Agriculture and Labor), and William Lemke (Attorney General).[4][5][6][7] In December 1921, under the new administration of Governor R. A. Nestos, Wallace was removed from office and replaced with C. C. Converse.[8][9][10]
Legal troubles
editFollowing his removal from office, Wallace's problems with the new administration continued. He became entangled in a lawsuit with the state regarding a house that had been built for him in Bismarck by the controversial Home Building Association (HBA), which was a program of the NPL.[11][12][13]
The HBA program often had significant cost overruns, and many homeowners refused to pay the extra cost because it was well above the agreed-upon price. To recover as much of the costs as possible, the state pursued settlements and/or lawsuits with the homeowners, some of whom were NPL members who benefited from the HBA program.[11][14]
NPL members like William Lemke (NPL leader and Attorney General), George Totten (member of the Board of Administration), John N. Hagan (Commissioner of Agriculture and Labor), and George E. Wallace (Tax Commissioner) would be part of the HBA scandals.[clarification needed][11][15][14][16]
Eventually, in 1923, Judge Thomas H. Pugh of Dickinson ruled a reasonable value for the Wallace house would be $8,000, instead of the nearly $12,000 claimed by the state or the roughly $6,000 claimed by Wallace. Wallace was told to pay the amount deemed to be reasonable or let the house go back to the state.[17][18]
Later life
editWallace later moved to Minneapolis and continued working as an attorney. He died on April 15, 1952.[19]
See also
editReferences
edit- ^ a b c North Dakota (1919). North Dakota Blue Book. p. 568.
- ^ a b State Historical Society of North Dakota. "Tax Commission - State Agencies - Archives". www.history.nd.gov. Archived from the original on 2022-07-01. Retrieved 2023-05-02.
- ^ Chronicling America (1919-05-07). "Wallace is Frazier's Choice for Tax Man". Grand Forks herald. p. 3. ISSN 2379-1209. Retrieved 2023-05-02.
- ^ Elwyn B. Robinson Department of Special Collections. "John N. Hagan Papers, 1897-1960". University of North Dakota. Archived from the original on 2023-02-07. Retrieved 2023-04-28.
- ^ "Section 2: End of the NPL | 8th Grade North Dakota Studies". North Dakota Studies Grade 4 Curriculum. Retrieved 2023-04-28.
- ^ "Section 3: Recall | 8th Grade North Dakota Studies". North Dakota Studies Grade 4 Curriculum. Retrieved 2023-04-28.
- ^ North Dakota (1921). "Recall Election October 28, 1921: Votes for Governor, Attorney General and Commissioner of Agriculture and Labor" (PDF). North Dakota Secretary of State. Archived (PDF) from the original on 2022-11-12. Retrieved 2023-05-01.
- ^ North Dakota Office of State Tax Commissioner. "Chronology of Tax Commissioners". North Dakota Office of State Tax Commissioner. Archived from the original on 2023-03-13. Retrieved 2023-05-02.
- ^ North Dakota (2010). "North Dakota blue book, 2009-2011". Digital Horizons. Retrieved 2023-05-02.
- ^ Chronicling America (1922-01-05). "New Administration Fires Wallace". The Bottineau courant. p. 1. ISSN 2576-6872. Retrieved 2023-05-02.
- ^ a b c Chronicling America (1922-03-08). "Suits Started Against Hagan and Wallace". Grand Forks herald. p. 1. ISSN 2379-1209. Retrieved 2023-05-02.
- ^ State Historical Society of North Dakota. "Industrial Commission - State Agencies - Archives". www.history.nd.gov. Archived from the original on 2022-05-26. Retrieved 2023-05-02.
- ^ Chronicling America (1919-07-28). "The North Dakota Home Building Act". The nonpartisan leader. p. 10. ISSN 2469-3529. Retrieved 2023-05-02.
- ^ a b Dennis, Michelle L. (2006). "Nonpartisan League's Home Building Association Resources in North Dakota" (PDF). State Historical Society of North Dakota. Archived (PDF) from the original on 2022-06-11. Retrieved 2023-05-02.
- ^ Bank of North Dakota. "William Lemke". The BND Story. Archived from the original on 2021-12-02. Retrieved 2023-05-02.
- ^ Chronicling America (1920-10-22). "$12,000 House Built By State For Bill Lemke". The Bismarck tribune. p. 6. ISSN 2330-5967. Retrieved 2023-05-02.
- ^ Chronicling America (1923-09-14). "Give Decision in Case of Wallace Home". The Bismarck tribune. p. 1. ISSN 2330-5967. Retrieved 2023-05-02.
- ^ Chronicling America (1922-07-18). "Home Building Muddle Aired Before Court". Grand Forks herald. p. 1. ISSN 2379-1209. Retrieved 2023-05-02.
- ^ Death Certificate Index. "Wallace, George E: 1952-MN-020227". Minnesota Historical Society. Archived from the original on 2023-05-02. Retrieved 2023-05-02.