The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-16

to be permanent in its character, and eventu-
ally some officer of the county must be en-
trusted with the duty that contractors now
perform. Final relief will come, ] believe
first from the gradual growth of sentiment
that the tax dodger is an unworthy citizen
There ought to be, and will be, quickened
conscience that makes the duty Of the tax
payer much palmer than it now is and that
will command the truth and sincerity in
dealing with the assessor that is practiced
in all other business matters. l believe
further that there ought to be imposed a
reasonable penalty upon the failure to list
taxable property.
My observation reveals another weakness
which may well engage the attention of the
general assembly. casual examination Of
the reports Of the state board of review shows
that many OF the assessors OF Iowa sadly mis-
take their duty. 1t is probably true that
personal property fails to bear its just
; measure Of taxation, partly through the weak
ness the connivance both, Of assessors;
but the more serious charge to be brought
against them, or some OF them, is their
disObedience Of the statute which requires
that the true value of property shall be made
the basis of it's assessable value. In my
Judgment, the compensation provided for
assessors is much too low, and as is uual
when economy of that kind prevails, many
Of them do not earn the meager salary which
the law allows. The effort to make taxation
just and uniform begins with the assessor.
and the general assembly can not render a
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 before us.
Railway Assessments. e..
I am heartily in accord with the proposal
to make railroad assessments in July instead
of March; that is to say, at the time when the
executive council has under review the assess
ment of other kinds of property. I favor such
change in the law for two reasons: First, be-
cause it will enable the executive council to
have more fully before it the general basis
of assessment of other property, and to put
the railroad property upon the same basis;
, second, because the time between the coming
in of the reports from the railway companies
and the time at which the assessment must
be made, is Inadequate for the work that
must be done. .-i,
The executive council should have the am
plest opportunity not only to examine the
reports themselves, but if such reports fail
to disclose all the Information which the ex-
ecutive council should have in order to fully
and fairly discharge its duty, it ought to seek
that information from other sources. My final
thought in this connection is that the execu-
tive council should have the power to employ,
if deemed necessary, an expert accountant
and acquire through further inquiry the facts
which the reports may fail to disclose.
In Conclusion.
The governor heartily Endorsed the
movement for a state representation at
the St. Louis exposition and for a move
ment at Vicksburg for Iowa soldiers. The
interests of the normal school, the agr1-
cultural college and state university were
also discussed by him at length and
pertinent recommendations made. In
closing he said: -.-
Bountiful as Providence has been her treas
ures would still be unexplored and undevel-
oped had not the manhood and womanhood
of America lowered above the standard of
other nations. If would preserve and In
crease the honors we already wear, we must
see to it that no child shall be born without
hope; no boy or girl mature without opportu-
nifty. Property must have its protection, but
men and women are worth more than prop
erty We are appointed to do justice, abso-
lutte, even handed justice, and to the test of
this, the divinest attribute of humanity, let
us bring every legislative executive act