Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-10-26

always stood hlgn In the state conFeH-
tons, with big delegation due to
a continually increasing republican
vote. The report from the county is to
the effect that the local -roubles may
cut down the county's ling in the
state conventions. Rep J. ans are es-
pecially desirous that 6 Majority for
Representative Furry 81 s ,e such that
he will stand in the s lature fully
endorsed. Being a th termer and
having been closely ass p ted on COM
mittees with the man q is sure to be
the next speaker OF the sc. Mr.. Fur
ry will be in a positio be of great
value to his county II q legislature.
The state committee j send into
Hardin county this w = number OF
speakers who will speak for the repub-
lican ticket Ole Roe. OF this city, in
surance clerk in Auditor Carrolls Of
flee. will go to Garden City. Victor
Dollver has a date in the county.
Nj. D. O'Connell is to speak one even
ing. M. l.. Temple will speak twice
is to be meeting every night this
week in the county and for the re-
publican ticket.
The Iowa supreme court sometimes
INDUCES in verbosity, but the court
does not approve OF long sentences
when they are prepared by district
judges for the benefit OF ordinary jur-
les. The court In damage case from
Oskaloosa-W VS.. Iowa Central
quoted one paragraph of the instruc-
tions to the jury given by Judge Glenn
ents. the same being one sentence OF
more than 450 words and said: In Its
commendable anxiety to make It's re-
sumo full and fair the learned trial
court seems TO have been betrayed
into some obscurity of statement. In
deed 1t is hardly possible for any per-
son to construct a sentence of such ex-
treme length and multiplicity of sub
sidiary clauses having reference to
technical matters and succeed in max
ing 1t so clear that a jury OF nom pro-
fessional men will be able to read and
apply it with clear understanding.
And then. as il 10 partially apologies
for the scoring given the district judge
and to suggest a partial remedy, the
court added:
This court is fully aware OF the
surround trial courts in the prepar-
alton of Instructions. Under the rule
which requires the judge to remain In
personal supervision Of the trial In all
it's stages he is forced, II he would
avoid delay. to prepare his, charge al
his desk, subject to constant Interrupt
ton and distraction and the chief cause
for surprise is that SO few prejudicial
errors are committed"
A taxation matter decided by the SUI
preme court the past week is of more
than passing Importance 1t WAS in the
case Of Heinz & Fisher VS.. the Board
of Equalization at Davenport, inNolv-
mr. 5he right to assess to firm ot
brokers the money which they had
loaned for a person living outside IN"
state. The court held it to be assess
able to the brokers for it was shown
they had full! legal control over the
money and that 1t was certainly treated
as their own The court said:
Appellants in argument contend that
the statute is not to be construed as
intending to make taxable any property
whose legal situs Is not In this state
If that proposition be conceded we still
have to inquire where is the legal situs
of the property here In question? II
A, a resident Of Illinois, has thousand
dollars in money deposited in an Iowa
bank or thousand bushels of grain
in an Iowa granary the actual situs OF
the property in both cases is in this
state. and II Is no undue stretch of
power for our legislature to. provide
that the actual situs OF the money as
we'll as of the grain shall be its legal
situs for the purpose of taxation. The
proposition that altho the actual phys
ician property be in one state its le-
gal situs' may be in another state is
a legal fiction which, whatever effect
we might be disposed to give it in
the absence OF the legislative enact
ment can not be permitted to control
the effect OF an express statute.