Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-09-27
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steadier and little truer upon the es-
sental principles which underlie social
governmental affairs than the people OF
any other state ! believe that the
world cannot present. grouped together
an equal number of men and women SC
wholesome and 90 sound in morals, Sc
devoteCly attached to the real welfare
of society, so little inclined to be moved
by passion or warned by prejudice, ano
so strongly imbued with desire to DC
more, know more and accomplish more
as the men and women of Iowa.
This is the magnificent heritage which
the past lays at your feet. Such are the
men and women whose kindly ano
queenly lives have made US great.
congratulate you upon the influence
which surround you on the struggle &c
Guido those who have gone before you
You have a country that is worth low
ing, preserving and lettering. You have
have state that presents the highest
ideals for faithful lives. and 1t gives me
pleasure to believe that you will honoi
and cherish both, and acquit yourselves
as valiant soldiers in the great battle OF
human progress.
ut is obviously impossible to mention
however briefly, all the interesting ques'
lions which will make up the field Ut POI
litical discussion. j would, however. re-
gard my duty as but partially per-
formed If left you without some refer
ence to subject which both parties
have thought to be of sufficient impor-
lance to receive special attention In the
platforms adopted at Cedar Rapids ana
Des Moines. refer broadly to the sub
ject of taxation. Happily there is SUD-
stantially no difference between the ut
terances of the two parties respecting
this matter. say happily, because tne
questions growing out of the subject
ought never to become partisan ques-
lions, and I sincerely hope they never
will. We should have, and believe VII
have, the combined wisdom and expert
ence of the men of all parties in constd-
erinE the subject, without the prejudice
and coloring inevita bly, attending the
settlement of party issues. Both parties
declare that taxation should be uniform
and equitable, and that the tndivtduai
the co-partnership and corporation
should bear their just proportion CT the
burdens of government; that is to say
should pay their just share OF the ea-
penses made necessary by the opera
ton of government. according ID the
value of the property owned by tneIn,
Our party declarations In this respec'
are mere axioms concerning wnicn
there can be no dispute, and therefore
are not valuable as guide to the action
of either the legislative or executive
branch of the state government. They
are significant, however, from another
.point of view. They indicate that the
people are not wholly satisfied With the
law as 1t now exists. and they Will furn-
ish an empetus toward the bette.mens
Of our statutes. hope may be par
doned If at this point suggest my
views with regard to any reform in the
law.
"Generally speaking, evolution is bet
ter than revolution. In the great MAJOR
ity of instances. 1t is most unwise %
tear down the structure which has neen
built and substitute for it architecture
of an etirely different kind. we shouio
h,ild upon what we already nave, ADS
Ing here and removing there, prese rvins
what Is worthy and has stood the test
of experience. am a firm believer IN
growth and development. whether ap-
.plled to the methods of business, the
rules of commerce, or the laws society
prescribes for its own protection. Ihere
are two classes of persons equally val
ueless to the world. The firt believes
that we are SO bad that we cannot get
better. The second, that wesare 50 gooo
that we cannot get better. Ihey are
both wrong. Progress means that Wnile
the past is good, the future may De pet
ter. and 1t is our duty, while gratefully
acknowledging the wisdom, the honesty
and the virtue of those who have gone
.beforse us. to see to 1t that we aoo
something to the worlds knowledge
Therefore, when suggest that there IL
still room for Improvement In our laws
respecting taxation, and indeed. re-
specting every other subject, 1T must
not he understood that am condemn
ing brilliant and imperishable Work OF
former days. / have no right TO the
title of reformer, but if can do some
thing or suggest something that VIII
bring more justice to the law ana It's
am wiling 10 pear
any name which either my friencs OF
my enemies may confer upon me.
~ believe that the laws OF the state
of Iowa with respect to taxation neeo
some reformation, and trust that the
n,,h,ic mind viii continue to be active
and alert until the best system which
human intelligence can devise is pro-
duced. To enter upon the detail q the
subject is the work of a volume. ana is
ma nifestly Impossible in public DIS
c,isslon. must confine myself to gem
erallties. 1t is everywhere admitted
that the work of constructing plan iol
lust taxation is the most dlfhcult VIII
which the legislative department OF any
government has to deal. The iahnite
completely of business and the lnhnlte
variety of property make 1t well nign
.,mnossible to frame law that VIII DC
exactly Just to every interest. put tne
immense increase in the expense OF
government, and especially in munich
nal government, an expense whicn
grows with every year, will become IN
tolerable unless substantial uniformity
and Justice among the people can ne Cd
tanned. OF all our domestic problems
nora have been so difficult to solve ana
nrohably none have been more made
nuateiy met than the problem OF taxa
ton. However it may be elsewhere, y
must be admitted that we of the west
have not given it the thought and agl-
tation which its Importance deserves
and IL / am able to give it prominent
place in your attention my purpose will
h., accommodated.