Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-02-03
MEXICO VETS. 70 PAY
Men Who Served in Mexican
War Not Included in Tax
Exemption Statute
OPINION BY ATTORNEY GENERAL
Under Law Passed by Twenty Ninth
General Assembly Veterans Of the
Civil War are Exempt From Taxa.
ton Of Property to Value of $500 =
Mexican War Veterans Not Exempt.

| Des Moines, Feb 3.-Attorney Gem
| eral Mullan rendered an opinion yester-
day on the question whether veterans
! of the Mexican or civil war and their
widows are entitled under the measure
| of the last general assembly to have
their property to the extent of $500 ex-
empted from taxation in 1902.
The holding of the attorney general is
that this exemption can not be allowed
until 1908. The question is one that has
caused trouble in every section of thu
state and inquiries innumerable have
poured into the offices of the governor,
treasurer and auditor of state in regard
to it.
Under the old law the homestead to
the value of $500 was exempt. Under
the law of the twenty ninth general as
sembly, property, whether real or per-
sona or both. up to the value of $500. is
exempt. In his opinion, Mr. Mullan
says:
subdivision of section 1904 of the
code, as amended by chapter Sc of the
acts of the twenty ninth general as
sembly. provides:
THE property, not to exceed $500 III
actual value, OF any honorably dis
charged union soldier or sailor of the
Mexican war or of the war of the rebel
lion, or of the widow remaining unmar-
ried of such soldier or sailor, shall be
exempt from taxation"
The manner in which such exemption
shall be ascertained and given to such
soldier, sailor or widow, is fixed by the
next provision or the subdivision, as
follows:
1T shall be the duty of every assessor
annually to make a list of all such SOL
diers. sailors and widows, and to return
such list to the county auditor upon
forms to be furnished by such auditor
for that purpose, but q failure on the
part of any assessor SO to do shall MOI
effect the validity of an exemption. All
soldiers. sailors, or widows thereof re-
ferred to herein shall receive a reduce
ton of $500 at the time said assessment
is made by the assessor, unless waiver
thereof is voluntarily made of such eX-
Cmp1lDn AT S3lu tIltsS.
The first provision above quoted eN-
empts $500 in value of the property CT
any such soldier, sailor or widow, but
the method by which such exemption Is
to be given. and the machinery thru
which the soldier, sailor or widow may
derive the benefit thereof, are fixed by |
the provision of the statute last quot
ed.
Chapter Sc of the acts of the twenty !
ninth general assembly became law
on the 4th day of July, 1902. and after
all of the property within the state had
been assessed under the law In force
prior to that time, and a return of such
made to the proper author
ties.
AT the time the assessment OF prop
arty for the year 1902 was made, the
auditor had no authority to furnish
blank forms to the assessor for the
purpose of listing soldiers. sailors and
heir widows, and the assessor had no
authority to enter the exemption pro-
;ided by subdivision upon shis as
,essnent roll; and the fact that he
lid not do so can not be held to be $
allure upon his part to perform any
luty which he was required by law to
perform.
The entire power of the assessors
md the machinery whereby the tax
lble value of the property in the va
'ious districts was determined, had
been fully exercised and exhausted be-
ore chapter Sc of the acts of the
general assembly became
law. The members of the twenty
ninth general assembly knew that the
assessments for the year 1902 would be
eturned and the power of the assess
RS fully exhausted before the amend
nent became u law. No provision is
made in such amendment whereby such !
oldiers, sailors, and widows may re
Give the benefit of the exemptions :
provided for In subdivision z for the
ear 1902; and the legislature having ,
allied to provide any means Or method /
y which such exemption can be Sc ,
ured to soldiers. sailors, or their Wild
VS. for the year 1902, the act of the 6
general assembly must +.
4 my opinion be construed to become
perative and effective at the time of :,
he first assessment after the 4th day
July, 1902, as that is the first assess =
lent by which the provision of the 6
ct relating to the manner of securing G
UGH exemptions can be carried out and y
lade operative thru the machinery +
reated by the act, and by which the d
,xable value Of the property of such h
oldiers, sailors and widows and thl III
xcmption thereof from taxation, can
g :tscertaiEed.
/ am therefore of the opinion, tina.
nGer the provisions of subdivision .
section 1904 of the code, as amended ;,
Y chapter 56 of the acts OF the twen- !,
i-ninth general assembly. the exemp-
on of eight hundred dollars value of =
lie property OF such soldiers, sailors :
nd widows can not be made as to the
lXes assessed thereon for the yea.
s02. and that the act of the Legislature
Wing such exemption does not be
1me operative until 1908
I