The Denison review. [volume] (Denison, Iowa) 1867-current, 1901-10-25
Iowa Supreme Court Renders a De-
cision of Great Interest and
Importance.
COUNTIES CAN COLLECT BACK TAXES.
Capital Improvement Commission
Soon to Meet to Draft Report-Iown
Showing at St. Louis Exposition
Convicts in State Penitentinries-
Other Notes of Interest.
rsnecial Correspondence.l

supreme court has not passed. upon
the legality of the contracts between
county boards of supervisors in Iowa
and persons employed by them to col
lect taxes on property omitted from
assessments in prior years, its deer
sion in the so-called tax ferret case
lust handed down is of the widest
possible interest and Importance. The
decision sustains the constitutional
ty of the law which authorizes coun-
ties to collect taxes on property omit
ted from the assessments subsequent
to the year of omission. 1t remains
for the supreme court to decide
whether boards of supervisors may
employ persons-commonly known as
tax ferrets-to discover this omitted
property and report it to the county
treasurers, to be spread upon the tax
books. Many attorneys believe that
since the court has decided that col
l~ections may be made on property SO
discovered, it will follow it's decision
with one holding that counties may
employ persons to discover the prop
erty. Nearly half the counties in Iowa
have such contracts, it is understood.
Invariably they provide for the pay
ment of a certain per cent. of the
taxes recovered as compensation for
the discovery of the property. Some
attorneys have commended that our
ties have not the right to pay this
compensation directly from the taxes
collected, but the state legislature
recognized the system as an equitable
one by passing a law at the last ses-
sion limiting the per cent. to be paid
to ferrets. 1t was contended in the
case decided by the supreme court
that the law was unconstitutional be-
cause it was retroactive, the posi-
ton being taken that the assessors
having made these returns, these re-
turns having been spread on the
books, and the treasurer having col
lected annually the taxes there
spread, there was no authority for
subsequent entries of property which
might have been omitted. The SUI
preme court holds that while the law
is retroactive in one sense, neverthe-
less it is not in fact, because it must
be shown that the property did exist
and was actually omitted, and its en-
try on the tax books subsequently is
the correction of a mere error. How
ever, the court holds hat penalties
for nonpayment of taxes cannot be
assessed against property prior to
1897, when the tax-ferret law took
effect.
Capital Commission.
Hon. Peter A. Dey, of Iowa City,
chairman of the capitol improvement
commission, has written to the mem
bers of the commission to notify
them that he will soon call a meeting
at Iowa City to draft the report to
be filed with Gov. Shaw December /.
An agreement has been reached by
the commission as to the practical
needs of the statehouse, and they will
recommend a new slate roof, new ell
evators, electric lighting instead of
gas lighting, a new cover of gold leaf
for the domes and other improve
ments required to accommodate the
working forces in the building. The
conference at Iowa City will be to
consider the question of interior dec
Grafton of the capitol building. At
present the walls are bare. just as
the %statehouse was being finished an
especially economical legislature came
into power and the plaster walls OF
the corridors of the building were
never covered. They are dirty in fact
n in appearance. At the session OF
1900 the general assembly created a
capitol improvement commission to
consider the practical needs of the
building in the way of elevator serv.
ice, etc., and also the decoration OF
the unfinished walls. In the latter
work the commission has consulted
eminent artists of New York and Bos.
ton who have come to the state tc
view the building. Their recommen.
: dations will be considered by the com
/, mission at the Iowa City conference
: The commission is. composed of Mr.
Dey, Mr.. c. A. Cumming, an artist O.
: Des Moines, and George Josslyn, o:
2 Cedar Rapids, an architect. Mr.. De,
2 was one of the commissioners wht
superintendent the original construc
ton of the capitol building. The,
have worked together admirably ant
will have no difficulty in agreeing O,
a scheme of decoration. They hav'
: reached the conclusion, it is under
stood, that the entire wall of the cor
ridors and Hobbies of the capito
q should be covered in such a way a
to allow them to be cleaned, but tina
mural decorations be attempted onl
in the case of panels. There are abou
+ 40 of these well arranged for deco
rative purposes. 1t is suggested tina
each legislature decorate one of thes
panels, having a real work of al
painted therein. 1t would take abou
rs years to complete this scheme, bu
once done the capitol would be one G
the noted buildings of the country.
Iowa mt St. Louis.
Rather more than less than $4,000
will be asked of the legislature fo
the Iowa showing at the St. Loui
q oy.o.;+io, - 1O0o A. ~ a..