At its meeting in late summer 1928 the Culbertson Town Council adopted two resolutions fixing tax levies for the year.
Resolution No. 43 fixed the annual assessment and levy for general municipal and administrative purposes at 15 mills on each dollar of taxable property within the town limits for the year 1928. The resolution directs that collections be apportioned to the general fund.
Resolution No. 44 addresses indebtedness that exceeds one percent of assessed value. The council declared a special tax of 24 mills for the ensuing year, specifying that 19 mills be applied to the water fund to meet indebtedness due and 5 mills be placed in a sinking fund for redemption of the town's water works bonds. The resolution states that the special tax proceeds must be used only for the designated purposes.
Both resolutions are recorded in the council minutes and show formal adoption; the minutes include the approved text and attestation by the mayor and clerk.