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

which owns or operates d system extending
rmr0pga f Two t or more states the ascertain
the property lying within this state is most
imperfectly provided for. Very much the
larger part OF the railroad property in Iowa
lines extending through other states, and
their property iii this state is used as
part OF system. The business done upon
FIRST; that which originates and ends In
the state of Iowa. second, that which origi-
i,s..., IN Iowa and terminates elsewhere;
Inlfd, tnat which originates elsewhere and
terminates IN Iowa; fourth. that which
neither originates nor terminates in Iowa,
n ?. /, IS carried over some part OF the state
IL IS manifest that with regard to all the
business save that which originates and
terminates In the state there must, in order
state. be established basis of division:
and that believe should bc the work OF
the Legislature and nor OF the. executive
council The basis of division being known
y Is then clear TINT in order to do justice
there must he uniform system of accounts
Kept kep, by the railway companies so that
ton. computed in the same manner. from
each company. The executive council has
no authority a, to so rcIn.re. and the remedy
with such amendments. and with faithful
reports the assessing board could ascertain.
Win reasonable accuracy. the gross earn
lhSs OF railroad property in this state.
win respect Ia. net earnings the made.
Gracy of thes law is still more apparent.
l nave much ..,,.t reason to believe that the
mas Via, ne ne cummings mas dlercnt mean
What should be deducted from the gross
rs on N "ra nr 10 arrNe at the net earn
sunh uniform accounts should be kept by
railway companies as will enable them to
l Mith .heil reports upon y common basis.
Wy =; net ehrninGs. as With gross earnings.
railway companies which have systems do
ing business IN two states or more. There
M an ~ ne some rue adopted for the division
thc law. with the gross and net earnings
t mus ascer TT many of the obstacles III
pear. way VI y 'os' assessment would disap-
! am heartily IL accord with the proposal
to ma Ike railroad assessments in July in
y WSan q fa March, that is to say at the time
view the assessment of other kinds of prop
erty ! favor such change in the law tor
t I've reasons: First because it will cnnhle
hefore II the general basis of assessment
or other property. and to put the railroad
p a' upon the l same basis; second. be
". We REPORTS from ne railway companies and
Ine ,im i. al, at which the assessment must be
Is" io ~ 'n' 1ha, dmf tae work that must
nNNe inc ;implest' opportunity, not only to
e%alnine e me reports themselves. but If such
ren ..' ran to disclose all the information
when me executive council should have in
ORDER TO fully and fairly discharge its duty
1t ought to seek that information from 9th,
nection is that the executive council should
nave tiic power to employ, If deemed neccs-
fhrn;,o IL fItI accountant. anu acquire
thn ,aI tuiuiui inquiry the facts which
me reports may fail to disclose
ST. LOUIS EXPOSITION
mere Will occurr next year ut ST. Louis
,is eGiepration OF an event of greater sig
3ther IN the history of America. We were
uteeplN Interested in the. exposition which
auoh pace ~ i'hllndelphia in 1876. but we
S va tiat interest with the whole nation.
Ealr mt Chicago in 1893 but we shared
t na, concern m with all the people of North
whnt Is con nv rIehIemnal anniversary of
pmrn,,., 1i'.n 1t! kiioWi us me Louisiana
whi ~ It'll, aei.rS peculiaflN TO those states
M ne territory then acquired.
waal+h tIo;n, t r rs on tnls common
wealth. cElm Tor her the highest l:irwA
thn act 'u plin ne conmslnoration OF
hnna -; ~, miii.n S.Nes us onr ute TO state
the event ti' wch sri repmniic OF the earth
.,r n.io .. stars ana stripes from which
~ ~. s'',, nules more fidiantiy than any
p uo,iaa "ui,' lDd 70 pc allowed to pass un,
Moi'ii IN tne Stare II at st. Louis in 1903
Iowa. were ere not not. as she Is everywhere else,
nss into tnt t,n l,f tr We may not be able 70
M n,oit .i.ie 10 Iime. ne declared upon
bmt am n,,re t We maze ~ TINS memorial;
come to us in more ewntnd n nd WI
ON oil t.it IN,
~ tn ana IN tfuer conceptioti
cn HISS ana growth OF our splendid
vf%n.nn,-n.,
n III, miS IN &c MONUMENT.
a.. !. ives me more than ordinary pleasure
n 10 nehs tt 'ne PROPOSAL to erect an appro-
p mat, S.ale monument ana suitable regi-
Wi.;i,n ml IN me National Park ut
sicksnusg. me tributes we render to the
fonght fnr i h,.a MsrolSm or the men who
heIinn no ma+,ar i ~ M lie, une War OF the re-
viii Inf rnnhv sy n"m srt ,h OF nov noblc
feel Iowa has n"c,iI,r rhf IN a.lt"he W.
siege Of Vici, sb,r M III l,.er e m me
,liers; evcrvwhnrn co,,,; ,"iui VI ioMi sol
~ distna;,,shn lou, vas eespecial-
thot nroco1od +,o fo,, I've IRE miean , days
snrop iola 'iur .nu Ian , OIL tniS lport'
,,rnn Tar ti,an he p"puiuioaatr losses were
Sn~a"a,namt mI, ~ feeolus ior amy othrr
n,.ri tho AN; "a" ~ - eH mat we should
mnd,,r;,,r tn m1m ~ ptaf W courase with
cries '.'e 'estiiiioili'''s Oh our sfate1ul mem
n.y. Ills HlslIoRlCAL BUILDING.
ane s'ale mas made beginning in the
Hnsveiof VI an nisl0firal building In the
t thsn ~. ni;..etiai alinlfs ict us not forget
that in,portumt ana essential department. of
anc EuNerI!iieht Wnich IS To ne housed and
carrlea on IN tne historical building. Mant
vomS!aet.tlpns urge me completion of the
M, Mnnh a.. lne earilest practlcablr moment
IN. aht PROPOSES DIVISION OF the state library,