The Leon reporter. (Leon, Iowa) 1887-1930, 1902-01-23

but the right TO II fair and impartial hear
be seduouslv preserved. The LOBBYIST,
howevers who Is for anything or against
anything for hire. whose mission it is to
who haunts the chambers of legislation
and taints its atmosphere with his corrupt
designs, who sends for members for inter
views in the cloak room. who carries IL tally
sheet and watches the roll call. who shad-
ows the members at their homes and hotels.
injecting at all hours and all places his
whose approach Is an insult, and to whom
the doors OF the capitol should never swing
inward Even as Christ scourged the
money changers from the temple Mt Jerue
salem. SO you. senators and Representatives.
Will scouIgc the lobbyist from your sight
and hearing.
TAXATION.
The manner in which the government
ought to raise the money necessary TO carr
ry on it's varied operations has been the
subject of the widest difference of opinion
until the present moment. The subject has
been Il difficult one with every people III
az time and II is especially difficult in
We live. While it has not always been so,
the fundamental principle OF taxation has
now become well settled. 1t is universally
tribute his fair. just and proportionate
share. Of the expense which governments
entail eng MI, The preparation of law carrying
Of former period. but with the wonder
IN IN variety or property, with the myste.
sion, and In the dual system of government
known to the United States. the subject
has become altogether the most Intricate
and baffltng OF modern days. believe
that there is no economic question that mas
been so adequately answered us the one
relating to taxation. This conclusion must
has been accomplished. for those who have
been charged with the duty of framing our
avs nave pecn inspired by conscientious
me conclusion is rather an acknowledged
ment Of the tremendous obstacles which
ne al! N =. the way of fitting a law to meet the
and the fertile power of the tax payer TO
shift his burden to his neighbours should
n ;ls, me fact that our present law rclat-
taxes is imperfect. should not discourage
the general assembly from attempting To
remedy RENEE, Its defects. 1t is not likely that
each year. will shed new light for our guild
ance, and every general assembly should
aon m"r" nnSf nndertake to make the law
ciple upon which it il founded
The most Migrant defect in the execution
OF our taxing law is disclosed III the escape
oil OF SO '.,t large a. part Of the personal proper
lne a. assessor The plan which has been re-
Gently adopted to bring it to light can not
n pea sa, ,. to De permanent in its character,
ana eventually some officer of the county
must he entrusted with the duty that con
traci'rs now perform. Final relief will
come cpnMtb ~ hei l,, first from the gradual
Is an unworthy citizen. There ought to be,
ana VIII be-. a quickened conscience that
pi kes t thau dn'y no of the tax payer much
inand the truth and sincerity in dealing
with the assessor that is pricticed in ali
4 tnnt , business matters l believe further
penalty upon the failure to list taxable
nropnhrtS: From the standpoint OF high
Which pa w f1fs' so mis- title to
tnern rs no stlingency of legislation which
would. III such cases, invade natural right.
tn nr sevsltN of the penalty should he de-
NY Oh enforcing the law. and if I'VE had an
nlopiihte legislation along these lines. /
uaWn1 mot That ut it would aid materially the
when seems now, with many persons 70 hr
dead or dormant. " w
NY observation reveals another weakness
NE Ma'en lennr may Wen engage the attention of
ZION OF the reports of the state board of re-
view view, SHOWS that many o. the assessors of
a apM' , smuis mistake their duty 1t is prob
pear pear IT'S Just measure of taxation, partly
dnfnuGh the weakness. of the connivancs.
Oh 1ro. :, or assessors: but the more serious
OF them. is their disobcdience of tho stat
ure which requires that the true value of
eI'NPSitS Sisill ne llluue inc OASIS OF IFS
sess;lDie value In my Judgment. the com
pensation provided for assessors is much
700 low and as is usual when economy of
e eii.o fhnd prevails many Of them do not
lows. INC effort to make taxation lust and
uniform begins with the assessor. and the
service to the state than by diligently in
curing whether there is any method of Sc
,,ec lg assessors that will he likely to yield
W VShifa i results :, than are now before us.
ADDRESS to- make specific Recommendations
70 70, the legislature. earnestly hope that in
u .a mi,dst OF other anties the Twenty-ninth
lhis Vital point III our system of taxation.
RAILROAD TAXATION.
oo NO discussion us of the subject would be
ton OF railroad property. The policy Of our
law which has created distinct tribunnl
f TO It'll, the ascertainment of the value OF the
Il comparison between the values attached
10 railroad property and the values fastened
10 IS y o,hHf p no Those whose PROPERTY
limited revision by the state board of re
view. have an undoubtcd right to demand
ina that L., the executive council the assessing
form its duty that the railway corporations
shall pay their just and proportionate
snare s5,a or taxes: or, to phrase It differently
tnat thc assesSable value of railroad prop
erty shall bear the same, relation to its true
value that the asseSSablc value of other
nrnD"rf' t',,"r' the tax list hears to it's trI,c
value. / believe that the difficulties in as-
ccrtaining the value OF railroad are not
fully understood or appreciated. 1t is com
paratively easy to fix, with approximate ac-
curacy. the value of Il farm, or of live stock
but II is not easy to fix the value Of Il rail-
road, and especially of that part of n 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 il.
justice Is done both to the railroad com
pany and to the general tax payer. Many
plans have been suggested and some have
been adopted in other ,tates. which would.
II adopted here. relieve the executive COM
ciltof the discretion or judgment which it
now exercises. have not been able to
perceive the merit claimed for them, in any
of these plans: and moreover 1t may we'll
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
all the elements or factors which, by the
common consent of the business community
enter the question of value. I. therefore.
do not advocate II change III the law which
would take away from the executive coun.
ell the duty of expressing It's honest con
victlon, after having sought and obtained
all the information accessible to It, / do.
however. believe that there are amend
ments to the law which. If made, would