The Leon reporter. (Leon, Iowa) 1887-1930, 1901-10-17
susralNs TAX FERREr Law.
Scpreme Court Upholds Law for Collcc-
tion OF Taxes on Unassessed Property.

Ssy,relne Court Upholds Law for Co,lcc-
| tion of Taxes on Unassessed Property.
Des Moines, Oct. 13.-The supreme
court has sustained the constitutions
ality of the tax ferret law. 1t was
declared to be retroactive, but PEN
alties may not be collected for any
time prior to 1897, when the law took
effect, though the enforcement of
the collection of the taxes themselves
| may be made. The court holds that
the law does not impair contract OBJ
| legations or vested rights if it be APP
piled retroactively. The court holds
that the mere fact that the taxes
were not assessed on the omitted
property does not defeat the law,
for the obligation to the county is
not new one. The subsequent list
ing of the omitted property is merely
the correction of an error. The right
OF the property owner to be heard
is not defeated by the subsequent
listing because his rights will be pro-
tected eventually by the court in any
event. The law is held to be uni
form in it's application. 1t is a part
of the generally established and en-
forced system of taxation which does
have uniform application. st is uni
formity of BURDEN says the court,
and not identity of method of en-
forcement which is required by con-
stitutional principles. While the
penalty may not be applied for time
prior to 1897. it can be for time since
then, rules the court. Interest is in
the nature of a penalty and must be
governed by this rule. A new trial
is granted the administrators of the
estate in question because the lower
jury trial instead of treating the
case as one of equitable cognizance.
The court decides that the burden
1t says: eve think it is not open to
the court to impose taxes for pre-
vious years ON the mere assumption
that moneys and credits We're omit
ted from taxation without any evil
dence that the action of the taxing
officers for those years was errone-
Gus as to specific classes of property"
Such a situation would add to the
horrors of dissolution says the court.
WILL GO KIGIlT THROUGH A BLUFF
Great Western TO Have Tunnel 1000
Feet Long at Council Bluffs
Sioux City, Oct. 15.-The secret of
the Great Westerns engineering
achievement of getting an entrance
into Council Bluffs on a. maximum
gradient as low as as the five-tenths-
26 feet to the mile--required by Pres
ident Stickney, proves to be the plan
of tunneling the bluffs. The tunnel
will be some 1000 feet long. A rail-
way man from Chicago who recently
saw the profles of Locating Engineer
Stubs, and was later in, Sioux City,
said to q Tribune reporter:
"The Great Western is going to go
straight through those hills too high
to be crossed on the surface. Regard,
less of cost, it will secure level
roadbed by tunneling. 1 saw the
protiles and talked them over with
Mr.. Stubbs. 1t will be one of the
engineering wonders of the west
when the tunnel is finished"
The modern plan of reducing oper-
ating expenses at almost any cost i'm
construction will be carried to point
without parallel in railway history.
There are some short tunnels in the
west, one on the Milwaukee road near
Lacrosse, Wis, and another is pro-
posed on the short cut the Milwau-
See is building in Jackson county,
Iowa.
The pace set on the Council Bluff.
line may be an. index of what will be
done in the way of heavy grading on
the Sioux City extension. At Anthem
the country is very heavy. but it is
evident prodigious cuts will be made
there if necessary. No expense will
be spared in the Morningside line if
that is chosen in preference to the
line following the Northwestern's Ser
geant's Bluff road. Chief Engineer
Marston intimated that the Mornirrr-
side route was in greatest favor now.