The Leon reporter. (Leon, Iowa) 1887-1930, 1901-10-17

terms or by Interpretation, will not
render it unconstitutional save so far
as constitutional or vested rights are
impaired. If the provision of our code,
which we are now considering, relates 70
the collection of taxes already due, then
1t should without question be construed
as applicable to taxes which we're due
when the code took effect" A number
of cases are cited in support of this
theory.
The second important contention in
the case relates to the computation of
interest upon the delinquent estate.
The court holds in reversing Judge
Dewey on this point that the collection
of interest upon delinquent estates
amounts to the same thing as penalty
inflicted under the law and for that rea-
son it may not be done. However, the
fact that the provision regarding inter-
est cannot be applied retroactively, the
court holds, does not in the least render
the entire section unconstitutional. In
OlSEuooAAk tulS pOAAG IL ia
sit seems to be conceded that the
penalty authorized by the statute can
not be enforced with reference to taxes
which should have been assessed prior
to the taking effect of the present code.
To enforce such penal provision retro
spectively would be unconstitutional.
But the penalty may be enforced as to
| property omitted after the taking effect
of the code, and the whole section Is
not rendered unconstitutional by the
fact that the provision as to the penalty
cannot be applied retrospectively. The
lower court, while not imposing the so
per cent penalty, did compute interest
from the time when the taxes On the
omitted property if duly assessed would
have been payable. This interest, we
think, is in the nature of penalty. for
the amount of the taxes to be paid was
unliquidated until the treasurer made
the computation and demanded pay.
ment. Interest was therefore improp.
erly included in the amount of the re.
covery."
In holding that the lower court allow.
ed excessive valuations to stand against
the estate involved, it says:
ut is from the aggregated. amount Of
the actual value of the moneys and
credits, including notes, etc., that the
gross amount of all debts is to be de.
Quoted. Section 1911 of the code sub.
stantially embodies the previous statu.
tory provisions on.the subject. The as
SCISSOR in 1895 and again in 1896 found
the value of the moneys and credits
which August Wendt then had and as.
certained the amount of his indebted.
ness. This the assessor must be pre-
sumed to have done according to his
best judgment and after exercising his
authority with reference to the discov'
cry of values vested in him by law, 9
mere surmise as to what moneys and
credits Wendt had IN 1895 and 1896
based on the fact that in 1897 his estate
is found to be much larger than would
be indicated by his previous assessment
of moneys and credits, is not enough
on the one hand to show fraud nor or
the other to show the omission of por
ton of he true valuation of such taxa
BILE property.
"To subject man to the anticipation
that after bis death, when all possibilit.
Of explanation is gone, when all evi
dence of the debts which he has extin
guished has disappeared, then thu
sources from which he derived tn
moneys and credits which he may leav.
are beyond reach, his estate may b.
called upon to pay taxes for four pre-
:. ceding years on the basis of what HI
may be able to leave for his family, re
CARELESS of the presumption arising from
the assessments actually made from
year to year by duly credited officers, i
to add an additional horror to the fear
: of approaching dissolution. We thinl
: that to sustain claim for taxes o.
property omitted from assessments 70
previous years, there must be some eyi
dence as to what property the tax pave
. had during those years.
"Another suggestion appears to u
. pertinent here. Prior to the presen
code there was no authority whateve
: for assessing property at less than it
> actual value; nevertheless it is We
known fact that assessments even {
moneys and credits are actually mad
: all over the state at less than their res
value. In this case it appears that sue
. property was assessed for the years