Twice-a-week plain dealer. (Cresco, Howard County, Iowa) 1895-1913, 1902-01-21
ny srsr1ous rorms in which wealtn mas ex-

preston, and In the dual system of govern
ieet anown to the tnteS STATES the syn
tricate and battling of modern days. be-
lieve that there is no economic question
the one relating to taxation, This con
clusion must not be accepted as a dis
arrangement of what has been accom-,
plished, for those who have been charged
been inspired by conscientious motives and
have done the best they could.
of our taxing law is disclosed in the es;
property within our jurisdiction from the
been recently adopted to bring 1t to light
cannot be said to be permanent in its char
acter, and eventually some officer Of the
that contractors now perform. Final relief
will come, 1 believe, first from the gradual
growth of a sentiment that the tax dodger
and. will be, a quickened conscience that
makes the duty of the tax payer, much
palmer than it now is and that will com
with the assessor that is practiced in all
other business matters. believe further
able penaty the Re aure to list
high morals, the tax payer forfeits his title |
to to-, property sa which he willfully coneeals
which would, in such cases, invade natural
right. The severity Of the penalty should
ticability of enforcing, the law. and # we
had appropriate legislation along these
lines. doubt not that 1t would aid mate
rally the development of sense of duty
to the state which seems now, with many
persons. to be dead or dormant.
My observation reveals another weak
| OF the general assembly. A casual exam
nation Of the reports of the state board Of
review shows that many of the assessors
of Iowa sadly mistake their duty. 1t is
| PROBABLY true that personal property falls
TO bear its Just measure of taxation, part
ly through the weakness or the connivance,
| or both, of assessors; but the more serious
charge to be brought against them, or some
of them, is their disobedience of the statute
sTx reHu hs that the valve Of prop
able value. In my judgment, the COM
pensation provided for assessors is. much
that kind prevails, many of them do not
earn the meager salary which thel law al
lows. The effort to make taxation just and
general assembly can not render a greater
servics to. the state than by diligently in
curing whether there is any method of sc.
better results than are now before us.
i Railroad Taxation.
The policy of our law which has created
a distinct tribunal for the ascertainment
of the value Of the railroads of the state
naturally introduces a comparison between
. the values attached to railroad property
and the values assigned to other property.
|
ing the value of a railroad are not fully un-
derstood or appreciated. 1t is comparative
~ easy to fix with approximate accuracy,
the value of farm, or Of live stock. but 1t
is not easy to fix the value of railroad
which lies In this state and which is but
a portion ton OF system extending through
be done. and 1t should be done so that, as
nearly as human power can accomplish it.
Justice ls done both to the railroad COM
z pany and to the general taxpayer. Many
plans have been suggested and some have
been adopted in other states. which would.
III az }bs here relieve the executive
now exercises. ! have not been able to
: perceive the merit claimed for them, in any
$ be doubted whether, under our constitu-
e ton any plan is available which destroys
e the discretion and Judgment of the assess
5 ing board and It's right to give due weight
;. to all the elements or factors which, by the
+ common consent of the business commun-
3 ity, enter the question of value. I, there.
v fore, do not advocate a change in the law
/ which would take away from the executive
r council the duty Of expressing its honest
sinaS m ba after having sought and Oh
!, amendments, to. the law which, if made
st executive eo"ncl and render its conelusion:
more just ana certain. The three great fac
. tors to be taken into account in determin
i tngs. and third its net earnings.
Very much the larger part Of the rail
~ ed by companies with lines extending
- through other states, and their property ii
a this. state is used as part of a system. Th'
r. r. business done upon these railroads is divis
~ ible into four classes: First, that which
y originates and ends in the state of Iowa
gernates a elseWhere thrd that f~ Whic
Is Is originates elsewhere and terminates Il
III Iowa; fourth. that which neither originate
r + nor terminates in Iowa, but is carried owe
IT, u, some part of the state. Il is manifest tina
g 5e with regard TO all the business save tina
e er which originates and terminates in tn
gross earnings within this state, be estah
lished a basis of division; and that be
ct ieve should be the work of the legislator
Nv and not of the executive council. The ba sd
he of division being known. It is then clea
to that In order to DO Justice there must be
sygt Of b Kept by
he will furnish the same information, comput
NJ ed in the same manner, from each compan.
Il The executive council has 70 authority
a so require, and the remedy is in the han6
GU of the general assembly
ed With respect to net earnings, the mad,
have have much reason to believe ap that TT ii
in phrase, met earnings, has differe,
I'M meanings with the, various railway con
iiv panies. What should be deducted from IL
gross earnings, In order to arrive at IL
of net earnings, ought to be declared !
We statute; and such uniform accounts shou
nj be kept by railway companies as will e.
no able them to make their reports upon
ted ted common basis.
of am heartily in accord with the propos
,ed to make railroad assessments in July l.
Or stead Of March; that is to say, at the tin
use when the executive council has under r
de- view the assessment of other kinds of pro
en- erty. I favor such change in the law
rue two reasons: First. because it will enat
ust the executive council to have more fully
the fore it the general basis of assessment
other property. and to put the rairo;
, to property upon the same basis; second, b
art cause the time between the coming in of t
NOT reports from the railway companies a.
! 1t the time at which the assessment must
,er- made, is inadeuate for the work that mi
err be done. My final thought in this come
ran ton is that the executive council Shot
viii have the power to employ, If deemed nect
YES sary, an expert accountant, and acqu
,or, through further inquiry the facts Will
ms the reports may fail to disclose.
eve ST. Louis Exposition.
ght There will occur next year at
wise Louis the celebration of an event
7ip greater significance to the people
Iowa than any other in the history,
America. We were deeply interested
ect- the exposition which took place In Fl
ONE adelphia in 1875. but we shared that
Tvs. terest with the whole, nation. we w
fely at Chicago in 1893. but we shared Il
lion concern with all the people. of No
s Of America. The centennial anniversary
'lth' what is commonly known as the Lou
$40 ana Purchase" relates peculiarly to tn
10 acquired. The patriotic citizens Of
,l ior commonwealth claim for her the hi
MN MN est rank among the states. The &C
aar memoration of the act which gives
az, our title to statehood in the greatest
cru Hri,,a. - 49, ~ 49, o,,ra Aald
! al the stars and stripes from which
star blazes more radiantly than