Weekly miners' express. (DuBuque, Iowa) 184?-1849, 1849-03-20
DUBUQUE, iowa, MARCH 20. lS49.
CIRCULAR OF THE AUDITOR OF
STATE y 49,

AUDITORS OFFICE, IOWA,
Iowa CRY. February 20, lS49.
To the Sheri6s and assessors
ofthe sererai counties:
By the 18th section of An act prescri-
bling the genera! duties of the Auditor Of
State" approved Feb 18th, is47, it is made
his dnty to "suggest plans for the improve
rncnt and management of the public reve
nue., funds and incomes:' anl in order to
carry out this part of my duty, as we'll as to
secure a greater uniformity and eqnaliza-
ton of the assessments Of the various kinds
of property, conceive it to be my duty to
address you this circular on the subject.
1t is well known that there is diversity
of opinion abroad. with regard to making
assessments and the a|paton of property,
as well as in describing the property in
proper manner, to carry out the intention
Of the law-maElng power. In order to have
some data to 90 upon, would call your at
tention to my annual report to the General
Assembly at its last session. BY refer
cnce to "Sta, ement W." which contains
the assessments of the several counties in
the year 1919, it will be found that great
discrepancies exist. In the frs: place your
attention ia directed to the "valuatlon OF
and the improvements thereon. AS this
is source from which more than one halt
Of our re yeEue is derived. it is important
that it should be properly understood, and
IN con- pliance with the law.
The latter clause Of the 10th sec. OF an
act to provide for evying and collecting rev.
enue for State and county purposes, re-
CURES, that "the vn.uation Of the property
shall be its real worth in money. and not
what it would bring ut auction or forced
SALE" Now to show that the law is not
compiled with, f. facts will suffice.
Appanuosc county is reported ns contain.
ing 1913 acres of entered lands, and assessed
$905. being ABOUT So GO per acre. Bnchan
an reports 1898 at S7.76l. just So 05 -
These are comparatively new counties, and
the improvements arc probably not very
valuable; but take some Of the older coun
ties. and then think it will be admitted
that the assessments are not up to the valnc.
Cedar county report 93357 at S3o2, 1868,
which is less than 81 % per acre. Clayton
about the same. Look at the old counties
Of Dubuque and Des Moines. it will be
found that in the Inter the land is assessed
r at only S. o. per acre, and including
the valuable mineral lands, Mt S4 AZ Take
other examples. Jefferson only So %; ke.
okuk So 81 Lee So 81, Marion s. as, and
certainly it will no not he commended, thai
these rates arc n fair average of 1.-THE rea
worth in money!" including valuable i'm
provements. 1t is true that a large proper
D ton Of these lands are yet improved, ant
j. should not be rated so high as those that arr
- but it is we'll known that most in that stu
alton are taken on speculation. and the ow
e ners value them at price varying betwee'
J.. 50 90 and $40 90 per acre, and will not sci
them Cor less; therefore, why should sucl
: la nds not BE- taxed at what the owners val
;, nc them! But take the valuable improve
i mcns. in connection with the lands of tn
\. old counties bordering on the Mississippi
J., river, and it will be found that the owner
r, value them as high as twenty and twenty
e five dollars per acre, and that $40 90 vii
1 be nearer average than 81 90 or So 90 an
u in many interior counties the lands ar
} doubtless equally az valuable.
, BY an examination of,he aggregate nun
Der of acres entered in the State, and tn
aggregate assessment on the same, it wi
- be- found that the average is only So 46 pc
acre, which is certainly MT more than on
he third othe "real worth in money"
o. Under the head Of town lots and improve
10 ments, there is no means of asccrtainin
W. correctly the proper valuation, but an CO.
" animation Of some Of the counties | thin
3D. it will be admitted, that the rates 10 tt
aggregate are far below the value. and col
IN sequently not in compliance with tho Law
L. for instance, in Des Moines the assessmel
last year was S5(l4 500. Dubuque SAL ,0Gt
Muscatine, Sl9S,00O, Scott Sl39, 400, Je
frrson 500, $50. Now are not the lots an
Improvements in the county seats in thoe
counties worth twice that amnuut, withol
, taking into the account any Of the smalle
towns embraced within their limits!
- The value of capital employed in me-
= chandize, was only assessed at S645,9l1
last year. BY looking at few of the item
-, which make up this amount, the defeier
~ ~ cies will be apparent. Muscatine count
- only $50, 200, Scott county SIT, 450, Lin
es 81! $50, Dubuque and Des Moines only
RS bout III 900 each. which is certainly NJ
in one-third of the real value in those couI
ties, and think the comparison Will hol
good throughput the State.
o. The assessment of mills, &c. may be u
- to the value. but very much doubt it, pa
* ticuarly in the county of Des Moines.
re The next item is horses over two yea1
old, the average for the State last year az
pears to be S31, this it will certainly b
admitted is low. $40 would be nearer tn
:real worth in money"
With the other items can only urge 20
to comply with the law. TO witt: "All res
and personal property Of whatever kind
shall be as sesed and taxable, save and eA
cept" certain articles which are enumero
ted in the 9th sec. Of the act.
1t is therefore evident that every thin
II else should be assesc;. The 10th sectio
gives an enumeration of the several kinds {
;, property, and in addition says, 'togethe
y with all other personal property and tn
~ value thereof" Upon un examination o.
= the assessments Of 1s46 under this head i
>. will be seen that there is great dIfleEenc
n with counties, that otherwise compare yer
;. we'll; for instance. compare Dubuque sl5,
;. $50 with I)es Moines $4,000. Then com
: pare the old ana wealthy county of Henry
81 1923 with tho new and sparse!y settle
: county of Iowa at s5,642. Suc, inequali
% ties should not exist. o.. s-" @s 23'"
q There is an evident misunderstanding o