Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1902-01-16
the state which seems now, with many

the state which seems now, With many
persons, to be dead or dormant.
MY observation reveals another weak
ness which may well engage the atten-
ton of the general assembly. A casual
examination OF the reports of the state
board of review shows that many of
the assessors OF Iowa sadly mistake
their duty 1t is probably true that
personal property fails to bear it's just
measure of taxation, partly thru the
weakness or the connivance, or both, OF
assessors. but the more serious charge
to be brought against them, or some OF
them, Is their disobedience of the stat
ute which requires that the true value
Of property shall be made me basis OF
it's assessable value. In my judgment,
the compensation provided for asses
sors is much too low. and as is usual
when economy of that kind prevails,
many OF them do not earn the meager
salary which the law allows The ef-
fort to make taxation just and uni
form begins with the assessor and the
general assembly can render greater
service to the state than by diligently
inquiring whether there is any method
of selecting assessors that will be likely
to yield better results than are now be-
fore U.s. While 1t is not within the
province of this address to make spe-
ciflc recommendations to the legisla-
ture. earnestly hope that In the midst
of other duties the Twenty-ninth gen
eral assembly will find time to consider
this vital point in our system of taxa
ton.
RAILROAD TAXATION.
No discussion of the subject would be
complete without a reference to the
taxation of railroad property. The pol
icy of cur law which has created dis
tinct tribunal for the ascertainment of
the value of the railroads of the state,
naturally introduces comparison be-
tween the values attached to railroad
property and the values assigned to
other property Those whose property
is valued by assessors, subject only to
limited revision by the state board
of review, have an undoubted right to
demand that the executive council, the
assessing board for railway property,
shall so perform it's duty that the rail-
way corporations shall pay their just
proportionate share of taxes; or, to
phrase it differently, that the assessable
value of railroad property shall bear
the same relation to it's true value that
the assessable value of other property
upon the tax list bears to Its true value.
believe that the difficulties In ascer-
tanning the value of a railroad are not
fully understood or appreciated. 1t Is
comparatively easy to fix, with approx
innate accuracy, the value OF farm,
of live stock but it is not easy to fix
| the value of railroad, and especially
| of that part OF railroad which lies In
| this state and which is but a portion of
! a system extending thru many states.
| Nevertheless, the work must be done,
| and it should be done so that as nearly
as human power can accomplish 1t, JUS
| tice is done both to the railroad COM
pany end to the general taxpayer.
! Many plans have been suggested and
some have been adopted in other states,
which would, If adopted here, relieve
| the executive council of the discretion
or Judgment which 1t now exercises. !
have not been able to perceive the
merit claimed for them, in any Of these
! plans; and moreover 1t may well be
| doubted whether, under our constitu-
| ton, any plan is available which des-
1 troys the discretion and Judgment OF
the assessing board and It's right. to
give due weight to all the elements OF
| factors which. by the common consent