Twice-a-week plain dealer. (Cresco, Howard County, Iowa) 1895-1913, 1898-07-26
The New Revenue Law of Iowa
Requires 1t to Equalize Per-
sonal Property.
A GREAT DIFFICULTY TO CONTEND WITH
Rules to Govern the Inheritance Tax
big Fruit Crop in Sight-May Not
Go to the Philippines-Nlnkin He
pairs to Camp Mckinley other
State News.
Especial Correspondence


does not, however, give the board di-
rections for carrying out the law, and
the. board is somewhat at sea as to how
it can be done. The delay of NLahaska
county in sending in it's return made
it necessary for the board to adjourn
until July 25, when it will meet to make
the equalization, which must be fin
ished by the following Monday, August
]. The greatest difficulty the board
will have to contend with is that 1t
will have no reliable information upon
which to base any changes in the as
sessment of personal property. What
ever Ia done will be very largely guess
work.
The Item of Live Stock.
Take, for instance, the item of live
stock, which is the principal item of
personal property aside from moneys
and credits. Cattle are reported all
the way from SSH in Ghiekasaw coun-
to to Ss.43 per head in Henry county,
The average is about seven dollars,
most of the counties being assessed at
u little less or little more than seven
dollars. r the board should fix a
value for cattle in all counties and re-
q,lire all counties to be assessed at
that value it would make some very
heavy reductions in some counties and
additions in others, and would not be
fair, because the cattle in some coun.
ties are worth more than in other
counties. The board of review has no
time to Investigate to ascertain
whether the assessment is compare
lively a fair one or not. Just what the
board will do is quite uncertain. 1t
cannot disturb moneys and credits,
because they are assEssed upon an
absolute fixed value.
More Equal Assessment.
The live stock assessment this year
is more nearly equal than it was last
year, when cattle ranged from four to
thirteen dollars, but the average was
about dollar d head higher than 1t
is this year. The average value was
$S.13, and it will be almost dollar less
this year. The number of cattle was
1884, 462. The average value of horses
last year was $11.s1, and the number
was l,137,oo9. This year the average
value will he somewhere about nine
dollars. The average value of mules
last year was s12.97, and the total
number was 3s,s43. This year they
will not average more than $3.50.
sheep will show but slight falling off
from 81 cents. The number last year
was 343,o77. Hogs were assessed in
1907 of ~ nj, !, o4,1 L.
was 2,s95,2Y. The valuation reported
this year averages about $1.15. These
losses will count up several million
dollars and added to losses on other
personal property will amount, after
taking out the increase in assess
ment OF moneys and credits, to some
thing like 100000.
State Historical Building.
The state historical building will be
commenced about September /. The
architect has been directed to adver-
tise for bids and to give 80 days. notice.
The first wing will cost about $50, 900,
and while 1t will not be completed this
fall, it will be well started and ought
to be ready for occupancy next sum
mer. The department is in great need
of more room. Valuable historical
matter is being accumulated in various
parts of the state which the depart
ment might have If ithad any place to
put 1t.
The Inheritance Tax.
Chief Justice Deemer and five dis
trict judges have formulated rules to
govern the assessment and collection
Of the collateral Inheritance tax.
Many estates liable to taxation are un-
derstood to have escaped since the law
went into effect, because officers whose
duty 1t was to see that the tax was
assessed and collected have not fully
understood the law. The legislature
made it more clear and also required
these instructions to be prepared and
sent out over the state. The county
treasurer, county attorney, clerk of
the courts and district Judges are re-
CURED to execute the law. Before the
last legislature made repairs in the
law it had many loopholes for escape
and was very difficult of enforcement
1t is confidently expected, however,
that many thousand dollars will be
realized annually from the adequate
enforcement of the law.
Enormous Fruit Crop.
The Iowa fruit crop this year is GO
ing to be something astonishing. From
all parts of the state come reports of
crop that is almost unprecedented,
both in quantity and quality, and of
all kinds of fruit. The Iowa commits
sioners having in charge the Iowa ex-
hibit at the Trans Mississippi exposi-
ton have taken advantage of this con-
dition and will make first-class ex'
hibit of Iowa fruits at the Omaha eX.
position. 1t is in charge of we'll
known horticulturist, A. F. Goldman,
of Corning, Adams county, who had
charge of the Iowa fruit exhibit at the
worlds fair. He is an experienced ex-
hlbitor and he intends to keep Iowa at
The front throughout the season. He
has arranged with horticulturists over
the state to keep the exhibit supplied
with the choicest fresh fruits during
the exposition. Iowa carried off u
large share of the winnings in the frtlit
department at the worlds fair, and it
is expected this state will secure q
| greater share of the honors at Omaha
Des Moines day at the TRANSMITS
sissippi exposition has been fixed for
Thursday, August 23. 1t was to have
been July Is, but lack of activity on
the part of the exposition people
caused; it to fall through. Iowa day
will .be September %. People of the