Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1903-01-27
.DUTIESOF ASSESSORS
Importance of Fixing Correct and
Just Amount Of Taxes.
EX-JUDGE RENLEY ON SUBJECT
Anamosa Man Delivers Timely Adj
dress With Regard to the Need for
Careful ard Just Work on the Part
!. of the Assessors.

At this time of year, when the as
SCISSORS are at large and may swuop
down upon the unsuspecting people
at any time, the question OF taxation
Is worrying many property owners.
Perhaps it is because the people of
America are liberty loving that they
object to paying taxes. Perhaps the
love is more for the money than the
liberty, but the fact remains that the
assessor is most unwelcome caller
at great many PAGES. In connec--
ton with this matter an address made
by ex-Judge Remley of Anamosa at
Marion short time ago is timely and
of practical interest.
Duty of Assessors.
The judge began with a statement
of the law with regard to the duty of
assessors and finished with an original
comment upon the laws and the work
OF carrying them out. His address
was as follows:
THE assessor shall list every per-
son in his township and assess all the
property therein personal and real
except such as is exempt or otherwise
refuse to assist in making out a list
longing to others which the law re-
quires him TO give in shall be guilty
of misdemeanor and on conviction
may be fined $500 (section 1854. The
assessor must administer the oath
printed on the assessment rolls and re-
quire the person taking the oath to
| sign his name thereto, and if the per-
son refuses to so do, the assessor must
note that fact in the column opposite
his name (section 1850, and such
refusal is a misdemeanor for which a
| fine not exceeding $500 may be i'm
posed (section 1850. He must in
form the person assessed in writing
of the valuation put upon his property
and notify him if he feels aggrieved
he can appear before the board of re-
view and show why the assessment
shall be changed (section 1860.
IF the person or corporation refuse
to furnish a statement under oath of
| his property, the assessor must take
an assessment from the best informa-
ton he can get and then add to this
taxable valuation 100 per cent, which
valuation and penalty must be sepa-
rately shown and the taxes thereon
be collected (section 1850 Any one
making false statement under oath
is guilty of perjury (sec 1859.
Application of the Law.
"The foregoing is a brief summary
of the law as to the duties and author
ity of the assessor. The law has been
carefully prepared so as to give him
ample authority and power to hunt
out and assess all the real and per-
sonal property. But the great difficult
ty lies in applying the law to the facts
in each individual case. The assessor
when he enters upon his work is sur
prised to find that so many of the peo-
pie voted for him, and each one thinks
the assessor should grant special IA
vors to him They will not say this
in so many words, but you will be
given to understand you must relax
some of the rigors of the law in their
case. If you persist in asking quesI
tions, and especially If you succeed
a in finding some property which they
have not given in you are Informed
that you are not acceptable as an as
SCISSOR and will have opposition if you
: come up for denomination.
Our system of taxation is all based
upon the work of the assessor. He II
: is who goes among the people, hunts
: up the property and places Valuation
t upon it, If he does not find it the
4 chances are it will escape taxation
3 He must apply the same scale of val
< uaton to the property of all within
his township. If he omits some prop
t erty or assesses some property toe
high or too low the township trustees
acting as board of review, revise ant
correct his work Next the board O
supervisors, sitting as board of re
view, equalizes the assessments of the
various townships. They may rais'
the assessment of township or lowe
it, but they cannot raise or lower thu
assessment of any individual in thu
!, township. Then the executive council
!. at Des Moines equalizes the assess
ment of the several counties as coun
: ties by adding certain per cent t
all the assessments in the county o
> reducing it, as the case requires. TIL
, executive council cannot raise or low
err the assessment of any township o
any individual. The unit in their worl
is the entire county, just as the uni
in the duties of the supervisors is tn
$ township. 1t follows that if the as
d SCISSOR omits property or assesse
o some too high and others too low, III
a less the township trustees correct il
2. the error cannot be corrected any
I where.
Maintaining Equality.
), 'Tf the assessor turns a willing es
= to the efforts of parties to depreciat
q the value of their own property an
!. makes very low valuation, while tn
! honest taxpayer lists his property {
!. it's true value, this will lower the vail
alton of his township. Then when tn
board of supervisors equalizes the va
: ious township and raises the valuatio
of the entire township those who ha
already given their property at its flu
value must also pay this added PIT
cent If the state board of review i
creases the entire township to brir
it up to the level of other counties, a
additional hardship is thrown upon I'll
honest taxpayer. Thus we see that tt
assessor is the most important agene
in assessing our property. 1t is M
+bo hurfan of orr tayeS which cauSf