The Oskaloosa herald. (Oskaloosa, Mahaska County, Iowa) 1885-1919, 1901-09-26

to generalities. 1t Is everywhere admitted
that the work OF constructing plan for
Just taxation is the most difficult with
which the legislative department Of any
government has to deal with. The infinite
complexity of business and the Infinite
variety of property make 1t well nigh i'm
possible to frame law that Will be just
TO every interest. The immense increase
in the expense of government, and especi
ally in municipal government, an expense
which grows with every year, win become
intolerable unless substantial uniformity
and justice among the people can be OBJ
tained OF all our domestic problems none
have been so difficult to solve and probably
none have been more lnadequately met than
the problem Of taxation. The subject ma
turally divides itself into two general
branches, the first relates to the discovery
and listing Of taxable property. The second
to the valuation Of the property when dis
covered and listed. The real property of
the state, and include the rail road prop
erty In this class, is easily discovered and
is always listed for taxation, / doubt, how
ever, whether twenty-five percentum of the
personal property of the State oever comes
to the knowledge of the assessor. The sup
preston or concealment Of personal prop
erty is the most glarlng injustice of our
system Of taxation. There is something
wrong about the morals Of some Of our
people in this particular which ought to be
rlgthed. l firmly believe that there should
be provision in the law which would fur
nish a motive to tell the truth to the as
SCISSORS. If the law provided that upon
the subsequent discovery of property that
had not been listed for taxation, the own
er should forfeit a considerable part of it
to the state, with proper allowance to the
person through whose diligence the discov-
cry is made, l think it would have ire
mendOus influence upon the conscience of
men whose property has hitherto been in
visible. There may be better plans, and the
best one must be adopted, but that some
modification, some change, is required in or
der to do justice to the man whose wealth
is in real estate, have no doubt whatever
There has ben much discussion with regard
to the taxation of railroad property. For
reasons which are altogether clear to any
observing person, the value of railroad prop
erty Is ascertained by the Executive Coun-
ell instead Of by the township assessor.
The railroad property should be assessed
upon the same basis that is adopted for
other property. Is so obvious that it can
not be disputed, and so far as l know it
never has been disputed. ! know of no
other species of property so fit for compari-
son in determining the assessed value of
the railroads as the real property of the
State; that is to say the farms Of the coun-
try and the lots Of the cities. The rail
road companies canDot complain if they are
compelled to pay taxes upon valuation
which puts them upon an equality with the
owners of lands and lots.
Il am a candidate for governor and if
elected will be a member of the Executive
Council. If you believe that have intelli-
gence to ascertain what the value of rail
road properly is and courage enough to de.
clare it, entitled to your confidence
and your port but if you think that l
am LACKING n intelligence, integrity and
courage, l am unworthy to receive either
your trust or your votes"