Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1901-02-12

| VI tsis'S, bS oSSuPlCu III WIFI
property owners, and the settlement
of difficulties by the city council, which
will meet about April and act as {
board of equalization.
Assessor John T. Smith, is beint
assisted in his work this spring BY
Eber Dixon, John Peck and Davit
Throne. The work is necessarily slow
because both personal property anc
real estate are being assessed this
year.
Articles That Are Taxable.
People, it seems, will never learn
what articles are taxable. BY refer
ring to the section in the code, 1904
they will find named the property eX.
empt from taxation. Everything else
regardless of its use or value, is tax.
able. provided that nothing is tax
able which is worth less than SD
Section of the above mentioned para
graph of the code referring to exemp-
tion reads:
"The farm product of person as
sessed, harvested by him, and all wool
shorn from sheep within one year pre-
vious to the late of listing; all poul-
try; ten stands of bees; all swine and
sheep under six months of age; all
other domestic animals under six
months of age not hereinbefore exempt
ed; obligations for rent not yet due
in the hands of the original payees;
private libraries, professional librar-
les to the amount of $500; family pic
lures; household furniture to the
amount of $500 and kitchen furniture;
beds and bedding requisite to each
family; all wearing apparel in
actual use; all food provided for the
family; but the exemptions allowed in
this subdivision shall not be held to
apply to boarding houses or hotels, ex-
cept SO far as said exempted classes
of property shall be for the actual use
of the family managing the same"
Other sections exempt all public
buildings, public Libraries, colleges
and universities and churches, which
are not run for pecuniary purposes.
When Homesteads Are Exempt.
The homestead of all widows of I'M
ion soldiers or sailors is exempt from
taxation to the amount of $500, no
may be. The same exemption is made
in the case of honorably discharged
union soldiers or sailors, who are I'M
able to perform manual labor This
latter causes the assessors a great
deal of trouble. Discharged soldiers
who are able to hold clerical positions
at a salary of from $50 to $3.50 per
month claim that they are not able to
perform manual labor and demand the
exemption, when, according to the
opinion of the assessors, the law is
meant to cover only such cases as are
rendered destitute by reason of their
inability to perform manual labor.
The farming utensils OF any person
who makes livelihood by farming
are exempt. The team and harness
of the teamster and drayman which
are used by the assessed, himself, for
the purpose of making his own living,
or that of his family, are not taxable,
but this exemption applies only to
men VINO drive their own teams. Me-
chanics tools cannot be taxed, unless
they exceed the value of 5000. 1t has
been decided that the team exception
does not apply to dairymen, and that
they make their own, living by the
sale of milk and not by the driving of
the wagon. This is a fine point which
causes a great deal of trouble.
now being made until 1902. The real
ty lists now made up continue in force
for two years and the personal lists
for one year. There is only one as
sessment of city property made, and
it is used by the city, county and state,
as the basis of all leyies. School
and library levies are also made up
on the same assessment.
Pianos and organs and sewing ma
chimes are not exempt, neither is jew
elry worth more than 81. A man
came into the assessors Office yester-
day very mad. He said: See here,
the law says that you have no right to
tax wearing apparel and that necklace
which you have taxed against my wife
is wearing apparel" But the assessor
didn't think SO and the jewelry is still
on the list.
The effect of the tax ferrets on the
work of the assessors has been mar
velous. Wealthy men are not as ear
nest in lodging their just taxes this
year as they have been. The assess
or is very much pleased with the eff
4ect of the tax ferret law 1t is not
generally understood that the law APP
plies only % the assessments from
1895 to 1899 inclusive; but even those
who know that fear that the work of
the tax ferrets may be continued in
the future years.
From Mondays Daily.
Some attention has been called to
the Courier's article on the duties of
the assessor in Saturdays paper, and
it was thought some points had not
been made sufficiently plain to all con-
cerned, and the law governing the
point in question is given in full.
Homestead not to exceed eight hun
lred dollars in actual value, of the
widow of any Union soldier or sailor
who died during the late war while in
or who has died since; also
he homestead, not to exceed eight
hundred dollars in actual value, of any
1onorably discharged Union soldier
Or sailor, unable to perform manual
abor and dependent thereon for the
support of himself and family; but the
value of any other real estate owned
by him shall be deducted from such
exemption. In the case of the living
soldier or sailor, the assessor shall
note the fact of the claim to exemp-