Iowa state bystander. [volume] (Des Moines, Iowa) 1894-1916, 1902-01-17

Ing before appropriate committees should
hewcSsr. 'o Mho il For Anything or against
anything for hire, whose mission 1t Is to
promote one measure or defeat another.
and taints Its atmosphere with his corrupt
designs, who sends FOR members for Inter
sheet and watches the roll call, who shad-
ows the members at their homes and hotels,
ts the service aRn
whose approach is an insult. and to whom
the doors Of the capitol should never swing
money changers from the temple at Jeru-
salem so you, senators and representatives,
VIII scourge the lobbyist from your sight
TAXATION
The manner In which the government.
ought to raise the money necessary to car
subject of the widest difference of opinion
from the time organized society took form
Seen dea ono With every s" peepe hqs
all time. and it is. especially difficult in
the complex material development in which
the fundamental. principle of taxation has
now become Well settled. 1t is universally
ffSate ht aaT shoud
share of the expense which governments
ems man nto of law CARVING
nave been an easy. task In the smpHcitfes
Of a former period, but with the wonder
e vff oyy ii Rnheh WEALTH Th n
sion. and in the dual system of governments
known to the, United States, the subject
and battling Of modern days, believe
that there is no economic question that has
so the
not he accepted as dispaaa cement Of what
has been accomplished, for those who have
laws have been inspired by conscientious
motives and have done the best they could
The conclusion is rather an acknowledge
nhcfn, 1n l,;n>
lie In the way of fitting law to meet the
infinite variety of progress and expansion,
shift his burden 10 his neighbor's should
ers The fact that our present law relat.
ing to the assessment and collection Of
the general assembly from attempting to
remedy its defects. 1t is not likely that
each year viii shed new light for our guild dt
ance, and every general assembly should
eon n,nIa undertake to make the law
ciple upon which it is founded
The most fragrant defect in the execution
Of our taxing law is disclosed in the escape
Y within our Jurisdiction from the view hieSpe Of
the assessor. The plan which has been re.
Gently &c, adopted to bring it to light, can not
and eventually some officer Of the county
must be entrusted with the duty that con
come. believe, first from '' the reAe Gradual MiI
growth OF a sentiment that the tax dodger
is an unworthy citizen. There ought to be-
and will be-, a quickened conscience that
makes the duty of the tax payer much
palmer tn than It now u.s. and that, will com
with the assessor that is practiced in ali
other e business matters. believe further
tnat that tn, there ought to be imposed a reasonable
property: From the standpoint of high
morals morals the tax payer, forfefts his title to
Properly fhere T. w which he wifqy conceals and
would. In such cases, invade natural right
The severity of the penalty should be de-
ity of enforcing the law, and if W had an
P.oprlate legislation along these lines, I
doubt ua1 - not that 1t would aid materially the
t.eve!opment OF sense of duty to the state
Wnlch seems now, with many persons to be
dead or dormant.
ny observation reveals another weakness
the general assembly. casual exam,no-
ton Of the reports of the state board Of re-
Iowa sadly MISTAKE a te Of the Of
ably true that personal property fails to
bear bear Its Just measure OF taxation, partly
or both, OF assessors; but the more serious
charge to be brought against them, or some
OF mem h1h IS Their dis9bedlence of the stat
property shall be made the basis of it's as.
sessable value. In my Judgment, the com.
too low and as is usual when economy Of
tnat Kind prevails, many of them do not
G ows me RE m sget salary which the law al
uniform begins with the assessor. and the
general assembly cannot render greater
service to the state than by diligently in
Iecting assessors that will be likely to Weld
3 9ti results than are now before us
address to make specific recommendations
to the legislature. l earnestly hope that in
the midst OF other dnties the Twenty ninth
thls vital point In our system Of taxation
RAILROAD TAXATION
NO discussion of the subject would be
ton OF railroad property. The policy Of orr
law law which has created distinct tribunal
LOT the aseeftalnment of the value of the
ralifoads or the state, naturally Introduces
comparison between the values attached
to railroad property and the values assigned
is valued by assessors. subject on n,op tn
limited revision by the state board of re.
vieW' nave an undoubted right to demand
board of railway property, shall SO per,
form Its duty that the railway corporations
s sha,i pa pay their just and proportonate
that the assessable value of railroad prop
erty shall al bear the same, relation to it's true
n-snn"rtw ,',>~,, thc 4ox list bears TO it's tr,,e
yaino. believe that the difficulties in as
c 'si,. .ne yalue o. railroad are not
paratively easy to fix, with approximate ac-
cnracy. the value of a farm or of live stock
nut II IS not easy to fix the value Of rail-
- -
road which lies in this state and which is
but portion of system extending through
many states Nevertheless, the work must
be done, and it should be done so that, as
nearly as human power can accomplish it,
justice Is done both to the railroad com
pany and to the general tax payer. Many
plans plans nave been suggested and some have
# Z, adopted here, relieve the executive coun.
Gil or the discretion or judgment which it
now exercises. I have NOT been able RI
perceive the merit claimed for them, in any
or these plans: and moreover it may well
be doubted whether under our constitution,
any plan is available which destroys the
discretion and judgment of the, assessing
board and it's right to give due weight to
al the elements or factors which, by the
enter the question of value. /, therefore,
do not advocate change in the law which
would take away from the executive coun-
Gil the duty Of expressing its honest con
viction, after having sought and obtained
all the information accessible to it. / do
however. believe that there are amend
nlents to the law which: If made, would
greatly facilitate the work Of the executive
council and render its conclusions more