The Oskaloosa herald. (Oskaloosa, Mahaska County, Iowa) 1885-1919, 1901-10-03

ana most enectiye workmen who ever FASH
Toned the products of utility, with genius
for invention which has outstripped every
rival, and with the Pacific ocean, whose
waters are forever open to American ships,
we Intend TO have our share in the COM
merce that Will civilize and Christianize
the Chinese empire, and we Intend to see
to II that whatever partition the European
nations may make as between themselves,
the doors of trade to every part of this
great territory shall swing open TO the
American merchant and manufacturer.
Importance of the Legislature.
This year you select legislature which.
in turn, will elect two senators. 1t is quite
as necessary that the senate shall continue
to be republican as that the chief executive
shall be republican. II would be even more
fatal to the welfare of the country to lose
our republican representation in the sem
ate than to lose our electoral vote.
Taxation Must lie Equitable.
IT believe that the laws Of the state Of
Iowa with respect TO taxation need some
reformation, and ! trust that the hubble
mind win continue to be active and alert
until the best system which human in
telligence can devise is produced. To enter
upon the detail of the subject is the work
Of volume, and is manifestly impossible
In public discussion. | must confine my
self to generalities. 1t Is everywhere ad-
plan for Just taxation is the most difficult
with which the legislative department Of
any government has TO deal. The infinite
completely of business and the infinite
variety of property make It well-nlgh inn
possible to frame a law that will be just
to every interest. The immense increase
IN the expense of government, and espe-
cially In municipal government, an expense
which grows with every year. will become
intolerable unless substantial uniformity
and Justice among the people can be OBJ
tained. OF all our domestic problems, none
has been so difficult to solve and probably
none has been more inadequately met
than the problem of taxation. The subject
naturally divides itself into two general
branches; the first relates to the discovery
and listing CT taxable property, the second
to the valuation of the property when dis
covered and listed. The real property of
the state and l include the railroad prop
erty in this class, is easily discovered and
is always listed for taxation. doubt, how
ever whether so per centum of the personal
property of the state ever comes to the
knowledge Of the assessor. The suppress
sion or concealment OF property Is the most
glaripg injustice in our system of taxation.
There is something wrong about the NOR
ais of some of our people in this particular
which ought to be righted l firmly believe
that there should be provision in the law
which would furnish a motive TO tell the
truth to the assessor II the law provide d
that upon the subsequent discovery Of
property that had not been listed for taxa
ton, the owner should forfeit a consider
able part of ii to the state, with a proper
allowance to the person through whose
diligence the discovery is made, l think II
would have a tremendous influence upon
the conscience Of men whose property has
hitherto been invisible. There may be bet.
ter plans, and the best one must be adopt