The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1872-01-18

or fsv0rieD, thu In dect, drt~og
I sn,ah d. er- fros ehu-in aud hAk.
! ing dnI composition / y the pulc Iase
Of prolsc.s, Ia ass ksed n publis Icy,
and should evoke statutary inhibition.
Discrimination .xa:ns: water trans
portation is both uojust and oppressive
to the producer. and should clscit
regulation; while II thel State can en-
courage, by moral influence, the opea.
Ing Of direc, water communication
with the Atlantic sea-board, II will aid
In giving the west one channel for the
shipment of surplus commodities, .
large portion Of each year, upon which
competition can be made effective.
| have Thurs briefly called attention
10 same ~ the points In this matter
which sesyn To demand your attention.
With the limited examination 1 have
been able 10 bestew upon II. sn, psr.
suasied that full knowledge IT the
whoie sut.ject II III the fir~t Importance.
In the determination Of the rights and
interests ~ the community and the
railways, Involving issuss No funda.
mental and important, in my judg-
ment there should be 4 tribunal which,
would thoroughly examine the entire
field 1t inquiry, and report facts and
conclusions with spirit Of Judicial
fairness. 1t may he these anomalsus
interests have not yet assumed sucl,
propositions - t. require immediately
the creation, with the consequent ex.
pense, VI q commission; bot when they
shalt have reached such proportions,
have no doubt this action will no both
wise and expedient. As the rights
and duties o' community, the stock
holders. and the operators Of railways,
should Oc we'll understood Ivy all par-
ties, / am led to suggest whether II
wonld not be well to have prepared q
compilation or digest iEto a single
pamphlet volume, 81 all laws In rela-
ton to this subject. Giving them the
same convenient form Ms our road and
school laws would greatly facilitate
ready reference. and remove any ex-
cuse for being ignorant ofthe laws.
The question OF railroad taxation will
also come 10 your attention. Whilst l
have no hesitation in saying that u
iaEger revenue shonii he collected from
our railways. am not able to see that
the same mode VI assessment should he
adopted N IL applied to the assessment,
Of private property. It would seem "a
be unjust In many particulars, and
w'.hai, very nearly impractcable. But
that the property Of corporations should
be taxed uniformly with, that Of private
citizens 10 both constitutional and
right. 1t has cost many sacrifice. to
establish the principle Of equality be.
fore the law" and no individual cor.
poration should not only be applet In
the taxation Of railway property. bul
In dealing with tire entire question
II however, we assess railways in the
ss,ne manner % sther property, few
townships In each county will reap the
benefit Of oil local taxes, and few
towns In the State Of ell tag Hpon roll
ing-stock and other property. Fol
these, with other reasons, II would
seem to be unjust to very large ma
jority Of the State. WHO do not live Ia
townships and counties having rail
road advantages. TO adopt such mode
of assessment.
II would also work injustice to ths
railways. The value ola railroad !,
evidently not In its right OF way, en-
bankmeuts. masonry, bridges, ties
iron, machinery, locomotives, cars
buildings, DC. d., but IN the essential
franchise. And the value Of this fran
chise i1 dspendsn upon dividends. Il
railway property 10 saeessed by the
same mode employed In asseesment Of
other property. the road oDnstrncted
through the hiiliest country, with the
moAt expensive bridging. would be la
BILE to the larger assessment, though i,
paid the least. Such . policy would be
dictst~d neither by wisdom o, jn.tiee
The constitutional provision that 1.-THE
property Of all corporations for pecuni.
airy profit shall be subject to taxation
the same - that of individnnls;n while
IN mi stak able ~ to amount, il, in my
Judgment, not directory a. to the mode
Of assessmcnt. Therefure, II y policy
should be adopted which would oper
ats unequaliy. In the valuation of rail
way property. M compared 10 that ol
private persons. or the result OF which
would 10 to tax. la some instances
railway property n twice III value, !,
having paid once upon hypotheca
tions, II might result In litigation, and
perhaps decisions adverse to the State
Indeed. ! understand THE very iiabiii;,
In relation TO mortxagea real estate O
private persons IL provided against III
the amendments to the Revision u
1860, submitted To you by the Codiiy
ing Commissioners.
In saying this much, however. 1 IL
no wise deviats from my unyislding
conviction that railway cpinpani-,
should b- taxed uniformly with ever,
private citizen In the State UIm
this point would not he misnnder
stood. Having confidence IN you,
wisdom, - the representatives of Tho
people, l have no doubt you Will b.
4b,e to originate such measures. us ,
basis upon which to tax this kind oI
property. NJ will secure To the State
the full amount Of revenue whic.
should accrue from the aggregate vain,
Of all the railways, and At the sa,n'
time do justice to all parts of the state
and TO the railroad companies.
| Closing what have 10 say upo'
these questions Of general nature
permit me to call your attention to |
matter which, though somewhat ex
ceptional In Its nature, demands you
earnest consideration. I refer 10 tn
position Of a large number of settler
on what Is known rs River Land, sit
uated in the Des Mauss Valley.
will not stop here To argue that tn
State should take some action tn brini
this question to 70 attention Of Con
gress. aud should earnestly hesieg
| that hxndv until s,,ch C,nm no n sAti i'm, |