Missouri Valley times. [volume] (Missouri Valley, Iowa) 1874-1931, 1902-01-23

interference that ought speedily to dis
appear under the righteous indigf alton OF
honest men. The professional lobbyist
mas. | regret to say, become orc of the
features of legislative assemblies; he has
become stencil In the nostrils Of a de-
cent community; and he ought to be dirty
penalties of tho law, from the presence OF
every official and from the presincts of
every legislative body IN the republic. DO
not understand me 10 suggest that the
halls OF Legislation should BE Inaccessible
70 either the Individual ~ the corpora,
ton; The right OF petition is as sacred
as IL Is venerable, and tarouEh ~ lhe
wants. objections or complaints OF az
who are interested In public affairs should
be made known with absolute freedom:
not only so, but TIC right tp Z tyr aha
committees should he sede.eusls PIE
served This lobbsist however who. is
Tor anything or against ANS t.iiig Tor hlfe,
whose mission il Is 10 promote one infaS-
chambers of legislation asd taints Us At
nosphcre with his corrupt designs. VINO
ssnds for members for interviews IN me
COAX room, Who carries i taiiS snee. a M
members at their homes and hotels. N
jecttng at all hours and all places his
poison into the public service. IS Grim
NAL whose approach Is an insult, and 70
whom the doors Of the capitol should
never swing inward Even as CHRIST
sccurged the money changers from tie
temple at Jerusalen, 50 you senators r, and
representatives. Will scollrse tss LOBBYIST
from your sight atid hearing
Taxation.
The manner In which the government
ought to raise the money ne..essai. 10
carry on It's varied operations mas been
the subject of the widest difference. of
opinion from the time organized society
took form until the present MON NJ The
subject has been difficult one with CIV
cry people in all time and II Is especially
difficult In the complex material Develop
n.ent In which we live. While 1t has rot
always been 50. the fundamental principe
Of taxation has now become Wei setti. {.
II is universally agreed that every tax
payer should contribute his fair. just itifl
proporionate share Of the expense wiiiNn
Governments entail The preparation of
q law carryiug this principle into eNeci'-
ton would not have been an easy tash m
the simplicities of former period, put
with the wonderful variety of proportt,
with the mysterious forms in which
wealth finds expression, and in the dual
system of government known TO the I MI
ed States, the subject has become alto
gether the most intricate and batting or
modern days. believe that there Is no
economic question that has been 50 made
quatelv ansM cred as the one relatlng "a
taxation. TINS conclusion must not be
accepted as Il ,'.sparagencnt uf what has
been accomplished, for thosa who have
been charged with the duty OF ira'alhs
our laws have been inspired by cpnscicn-
tious motives and have done the best lfies
conia The conclusion is rather III ae-
acknowledgement of the tremendous OBJ
stacea which lie In the WAY of littia% a
law to meet the infinite variety of prog
ress and expansion, and the fertile poWer
of the taxpayer to shift his hurden To
his nsiellpois shoulders. nc lael sli a.
our present law relating to the aassessment
and collection of taxes is Imperfect should
not discourage the general assembly from
attempting to remedy its defects III Is
not likely that justice can eve! be COM
al, INIT e.icll VIII shed new
light for our guidance, and every general
assembly Should courageously undertake
to make the law Il more perfect eNefnpilil-
cation of the principle upon winch IL is
The most fragrant defect In the execu-
ton Of our taxing law Is disclosed ~ thn.
property Within our jurisdiction from the
View of the assessor. The plan which has
been recently adopted TO bring It to light
cannot he said 10 be permanent In Its
the county must be entrusted with the
duty that contractors now perform. Final
relief win come. believe, first from the
gradual growth OF sentiment .ha ,,;,, me
ought to be and will be, qulckened con-
science that makes the duty OF the taX,
payer much palmer than It now ~ ana
that will command the truth and sim
certify Ia dealing with the assessor that
is practiced In all other business .nat-
ters. l believe further that there ought
to be Imposed reasonable penalty upon
the failure to list taxahie property: From
the standpoint of high morals. the tax
payer forfeits his title TO property which
he wilfully conceais. and there IS no
OF legislation which would, In
such cases. invade natural right The
OF the penalty should be deter
mined with reference to the practicabii-
lily of enforcing the law; and n we aad
legislation along these lines
| doubt not that 1t would aid materially
the development of sense of duty to
the state which seems now, with many
TO be dead or dormant
My observation reveals another weak
ness whtci may we'll engage The attcn-
ton of the general assembly. a casual
board Of review shows that many of the
assessors OF Iowa sadly mistake their
duty Ii Is probably true that personal
fails to bear it's just measure
or the connivance. or both. of assessors;
but the moro serious charge to be brought
against them, or some of them. Is their
Of the statute which requires
made the basis of its assessable value. m
my judgment, the COMPENSATION provided
for assessors is much too low, and as is
usual when economy of that kind pre-
walls many of them do not earn the nea-
ger salary which the law allows The cf-
fort to make taxation just and uniform
begins with the assessor, and the general
assembly cum not render a greater serv-
Ice to the state than b5 diligently inquir-
Ing whether there IS any method of se-
Letting assessors that will be likely to
;-icld better results than are row before
us. While ii Is not within the province
of this address to make specific recon-
10 the Legislature, ] earnestly
hope that in tine midst of other duties the
Twenty ninth general assembly will find
time to consider this vital point in cur
system of taxation.
railroad Taxation.
No discussion of IKE subject would bc
without a reference 10 The taxa
ton Of railroad property. The policy of
our law which has created II distinct
tribunal for lhe ascertainment OF the
value OF the railroads of the state, natlr-
values attached TO railroad property ana
the values assigned to other property.
Those whose property is valued by as
SCISSORS, subject only to q limited re-
AN undoubted right TO demand that the
executive council, the assessing board for
raj way property SHALL so perform its
duty that the railway CORPORATIONS shall
pay ther just and proportionate share
of taxes. or, to phrase 1t differently. that
the asi sss;lble value of railroad property
shall hear the same relation to It's true
value that the asssssable value of other
property upon the tax list bears to Its
true value. believe that the difficulties
IN ascertainins the value of railroad are
Is comparatively easy to fix, with approx
innate accuracy, the value of Il farm, or
OF lvc stock, but 1t Is not easy to fix the
value of i railroad which lies in CHS state
and which Is but a portion OF Il system
extending through many states. Never
iheless the work must be done, and 1T
should be done so that. as nearly as hui
man power can accomplish it, justice is
Cone both to the railroad company and
TO the general taxpayer. Many plans have
been suggested and some have been
adopted in other states, which would, If
adopted here, relieve the executive conn
ell of the discretion or Judgment which it
perceive the merit claimed for them. in
any of these plans; and moreover it may
We'll be doubted whether. under cur con-
stitution any plan is available which de
stroNs the discretion and Judgment of the