Missouri Valley times. [volume] (Missouri Valley, Iowa) 1874-1931, 1902-01-23


that which neither originates nor termi-
mates In Iowa, but is carried over some
part Of the state. 1t is manifest that with
originates and terminates in the state
there must, in order Ia ascertain the gross
earnings within this state, be established
should be the work of tile legislature and
not OF the executive council. The basis
OF division being known. ii is then clear
that IN order to do Justice there must
De uniform system of accounts kept
by the railway companies SO that their
teports will furnish the same information,
computed IN ~. the same manncr, from each
authority to 50 require. ana the remedy
y IN shs hands ef the general assembly.
With such amendments, and with faith
ful reports. the assessing board could as
certain; with reasonable accuracy, the
gross earnings of Il railroad property in
this state.
AS to Net Earnings.
With respect to not earnings, the made
quacH of the Law Is stil moro apparent.
! nave much renson to believe That the
phrase met earnings has different
meanings with the various railway com
fanies. What should be deducted from
he gross; earnings IN order to arrive Il
the not earnings, ought To be declared by
statute: and such uniform accounts
sheula be kept by railway companies as
viii enable item To make their reports
upon common basis With net earnings.
as with gross earnings. II IS palpable that
with respect to those railway comDan!ls
Which haze systems doing business In two
states or more, there must be some rue
adopted for the division Of the cost o:
maintenance and operation by the law
v 18th the gross ard net earnings thus as
certaiHcel. mars 81 the obstacles in the
way of a just assessment. would d.sap
pear
1 am heartily in accord with the pro
posa To make railroad assessments In
july i:lstead of :larch: that is to say a;
the time when the executive council has
un6ier review the assessment of o;ha
il the law fer TWO reasons: First, b
cause it will enable the executive cou.ici
to nave more fully before it the genera
ias,s; of assessment of other property, anc
TO put the railroad property upon the
same basis. second, because I he time be
tween the coming in of tie reports; from
the railway companies and the time al
which the assessment must be made is
Inadequate Tor the worl. tina, must be
loae. The executive council should have
the ampest opportunity rot only TO eA-
anime the reports themselves. but ii such
reports f:il To disclose all the informa-
ton which the executive council SHOULD
have In order To fully and fairly DIS
charge us duty, ii ought 10 seek that In.
formation from ether sources. Ny final
thought In this connection is that the ex-
ec,itlve council should have the power TO
employ, III deemed necessary, an expert
accpun,ant, and acquire through further
ifiqutfy tLo 1uclS NE.tN INC ltl'cits may
fail to disclose.
Miscellaneous Matters.
In ccac,usion Mir. CaiinI,ls:.s recon-
menGed provision for adequate repre-
sef.tation OF lowa at the st. Louis ex
position; declared in favor of the cree
ton of proper memciiss TO the Iowa
troops who served 1T the siege OF NiciSs
burg: urged liberal provision for the
development of the state historical de-
partment and the completion of the hall
OF history.
The iesis ature was recommended tc
consider the question of taking steps
toward Uniform laws among the states
re.o.ie,b,e instruments. 1t
was pointed out that the American Bar
associ,t ton measure has already been
by seToral states that more
arc likely to pass 1t this winter, and
that the measure Is one in which Iowa
could we'll take an interest.
The need of liberal provision for the
state educational institutions was pre-
scented vigorous y. AS to the normal
school, more facilities were recon-
mendel. without asking the specific es
of more schools. In con-
clusion of his addres SIS MIR. Cumnins
sanators and representatives. / con.
cudc my first utterance as an officer of
me State Win llle ;JibuSHt OiieH eA-
pressed bat never exhausted IT is the
quality of our men and women that has
made the republic of the United States
great, powerful and prosperous. Bounti-
fal as plovi,.ence has been. her treasures
would sti.l lie unexplared and undevel-
o;.ed had not the manhood and woman
hood of America lowered above the
standard Of other nations. II we would
preserve AMI increase the hcnors we al
ready wear we must see to 1t that no
child shall be oorn without hope, no
boy or girl mature Without care and no
man or woman die without opportunity.
Property must have its protection, but
nsen and women are worth more than
We are appointed to do justice.
absolute, even handed Justice, and to
the test of thls, the divinest attribute of
humanity. let us bring every legislative
or executive act.