Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1902-07-19
Al AIIORN[YS SCARED
Cummins Asks Whether Coun-
Gil Has Authority to Equalize
With Other Property.
Suggests Council Can Only Ap.
praise Real Value and As.
sess One.fourth.
Attorneys Had Argued That
All Property Was Assessed
Too Low.
Special to Times-Republican.

Speclal to IlmeS-Republican.
Des Moines. July IA good szec
bomb WAS exploded in the midst of the
coterie of railway attorneys here argu-
ing the assessment cases before the ex-
ecutve council when Governor Cum
Minis raised the question as TO the righ,
of the council to act as a board OF
equalization as We'll as an assessing
body. None of the attorneys had
touched the point in their arguments
and for Il moment they We're scared
Most of their time had been spent in
arguing that railroads We're taxed high
er IN proportion to their value than
other property because of low vaIa-
| tions. The governor asked whether the
ieXecutiNe council had the power to
equalize the railroad assessments with
other property, or whether its duties
merely extended to the placing of an
assessed valuation on railway property
that the law might proceed to tax upon
20 per cent of this valuation.
AT the close of the hearing last eve
| ming the governor said:
There is one matter that 1 consider
| it is proper for me to call to your at
tention before all have dispersed and
many of you have left the city. In all
this discussion it seems to have been
taken apparently for granted that it is
the duty of the council not only to
make. but to equaliZe the railroad as
sessment. do not know whether the
council has ever undertaken this mat
ter or not. To me il is a very perpleX-
i,,,r ttrp Il l., >,y.i,
have given a great deal of thought The
question is whether we shall consider
the railroad property as one class and
all other property as another class, as
certain the ratio the taxable valuation
of other property bears to its real
value and be guided by that ratio, or
regard each railway company as Il tax
payer and lay on it the ratio of % per
cent. had expected that some one of.
you gentlemen would have given this
phase of the situation more attention
than 1T has been given. | think it is a
question of great perpleNity and great
doubt and | should like to hear some
argument upon Il. AS a tax payer in
the city of Des Moines. l pay taxes on
certain real property. feel that
every foot of it is assessed for more
than it is worth. Now | have no way
to get my assessment equaliZed with
the assessment of the men whose per-
sonal property is escaping taxation or
With the men who own farms that are
assessed at less than % per cent of
their value. What is the difference be-
tween my case and that of a railroad ?
There are no doubt thousands of tax
payers in the state upon whom the
burdens of taxation rest unequally be-
cause other owners of property in some
degree evade taxation on the right wall
uation of their property. Now how far
are we bound by the statute to assume
that the assessed value on property as
made by the assessing boards is the
true valuation? This is a very serious
problem to me and | did not want you
to leave with the idea that it is the de- /
termination of the council to apply TO I
railroads the same ratio that may be
found to be applied to other property. /
SO far as the members of the council I
are concerned, we have not discussed /
this question"
After the first furry caused by the
announcement had subsidized,
there was a brief discussion on the
duty. Carroll Wright thought /
he fact that the legislature had
hanged the time of making the rail
road assessment to the same time OF
year as the council was required to
.uualZe assessments on other property
vas in itself an indication that th.
council was to have equaliZing powers
n respect TO railway assessments.
Judge Stevens took the ground that the
~, .,,l,f 4
;essments on all property. Governor
,umnins said it should be borne in
mind that the executive counil was not
board of appeal and could not put on
he assessment list single piece of
property not there before.
1t was finally decided the question
aised should be argued for an hour to- ;
lay Judge Carr and Carroll Wright {
viii appear before the council and at {
empt to show that body is not required
@ assess railroad property at % per
ent of its actual value if it shall APP
YEAR that real estate and other forms
# property are assessed at less.
A large share of the efforts of the
abroad representatives has been put
orth to show that farm lands in Iowa
"e paying taxes on about 16 per cent !
4 their value. In case the council pro-
eeds on the theory that railroads are
o be assessed at % per cent of thei, )
ctual value regardless of other con- !
iderations. it will have marked etfec,
II the assessment
The most of Friday was devoted to .
he efforts of attorneys for the Milwau-
ee. Rock Island sand Iowa Central to q
how that their roads We're assessed too
Ugh already. u
The railroad hearings We're closed q
his afternoon by the presentation of ar "
by Judge Carr. Fudge Sturns
nd others 10 show that the executive :
ouncil has the right and the duty of
qualifying the assessment between real =
state, personal property and railroad >
ssessments. and that this duty should u
ot be left to a court of equity The
iscussion WAS a sort of free for all and !"
as spirited. but no new ideas We're
rought out. u
The receipts of the Fort Dodge post b
lice for the past fiscal wear We're $50 il