Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-09-23

4
to generalities. 1t is everywhere adj
mitted that the work of constructing a
plan for just taxation is the most diff
cult with which the legislative depart
iment of any government has to deal
The infinite completely of business and
the infinite variety of property make II
well nigh impossible to frame law
| that will be just to every interest. Inc
| immense increase in the expense of gov
eminent. and especially in municipal
| government, an expense which grows
with every year. will become intolerable
unless substantial uniformity and JUS
4 tice among the people can be obtained.
| OF all our domestic problems, none has
been SO difficult to solve and probably
none have 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 of taxable proper
Ity The second to the valuation of the
property when discovered and listed.
The real property of the state, and In
Guide the railroad property in this class,
| Is easily discovered and is always list
| ed for taxation. I doubt, however,
whether 25 per centum of the personal
porperty of the state ever comes to the
knowledge of the assessor. The suppress
l.sion or concealment of personal
| property is the most slaring
| injustice of our system of taxa
| ton There is something wrong
| about the morals of some of our people
In this particular which ought to be
| rlghted. 1 firmly believe that there
should be q provision in the law which
would furnish a motive to tell the truth
to the assessor. If the law provided that
upon the subsequent discovery of prop
erty that had not been listed for taxa
| ton the owner should forfeit a consider
able part of it to the state, with proper
allowance to the person thru whose dill
eence the discovery is made, think II
would have tremendous influence upon
the conscience of men whose property
| has hitherto been invisible. There may
be better plans, and the best one must
be adopted, but that some modification,
some change, is required In order TO 90
Justice to the man whose wealth Is IN
lteal estate have no doubt whatsoever.
There has been much discussion with re-
gard to the taxation of railroad proper
| ty, For reasons which are altogether
clear to any observing person, the value
of railroad property is ascertained by
the executive council instead OF by the
township assessors. That railroad prop
erty should be assessed upon the same
basis that is adopted for other property
10 so obvious that it can not be disputed,
and so far as know it never has been
disputed. know of no other species OF
property so fit for comparison In deter
mining the assessed value OF the rail-
roads as the real property OF the state;
that is to say. the farms OF the country
and the lots of the cities. The railroad
companies can not complain If they are
cmopelled to pay taxes upon ayaluation
which puts them upon an equality with
the owners of lands and lots.
AZ am candidate for governor and 1t
elected will be member Of the execu-
tive council. If you believe that have
Intelligence enough to ascertain what
that value of railroad property Is and
courage enough to declare 1t, am en-
titled to your confidence and your sup
port; but il you think that am lacking
in Intelligence, integrity or courage,
am unworthy to receive either your
trust or your votes.
Three weeks ago in looking forward
to the campaign of this year, saw
nothing but happy people neeting to-
gether to manifest their approval OF the
progress of the nation, to express their
confidence in republican congress,
and to testify their affection for their
great leader-the president of the Unit
ed States. saw nothing before me but
smiling faces and felt nothing but the
enthusiasm which joyous and contented
hearts create.
Last Tuesday stood beneath the
dome Of our capitol at Washington and
saw the flag covered coffin OF William
Mckinley borne to the center of the
great rotunda, where it rested upon its
stately bier, surrounded by all the ma
jesty Of an assembled government, and
all the grief that the human heart can
feel. 1 knew then that for long time
to come the note of political discussion
must be in harmony with the moprnful
air of this sad scene.
81 saw Theodore Roosevelt and Gro
yer Cleveland quivering with emotion
and with the tears flowing from their
eyes as they stood by the dead body OF
our fallen president, and knew that
the edge of partisanship for this cam
paign was dulled and that the flood of
sorrow which drowned the hearts of re-
publican and democrat alike had swept
away the last yestige of acrimony and
the last thought of censure.
ut Is not my purpose to dwell long
upon the life and character OF William
Mckinley. His countrymen have 50
just a perception of what he was, and
90 comprehensive a knowledge of what
he did that eulogy but feebly expresses
the thought with which every heart lie
full and overflowing. He was tender
because he loved humanity. He wac
strong because his convictions We're
deep and abiding, and he never trait
licked with his conscience. He was Sc
rene because the path Of duty, when
discovered. was the only path for him,
and he never paused to inquire whether
there was any other that promised safe
Ety. He was bold because he believed
that right could not too speedily prevail
and that justice could not too quickly
be done. He was safe leader because
his ambition was to promote the honor
of hia country and the prosperity of his
people. He held our confidence to de-
gree never before given to a president
because we knew his life was dedicated
to our welfare and that he listened al
ways to the rank and file of the nation.
He encountered the gravest problems of
his generation and solved them with
wisdom. He met obstacles, new and
hut with q |