Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1903-02-05
Attorney General Gives Opinion
Concerning Soldiers Property.
MANY INQUIRIES HAVE BEEN MADE
Under New Law Enacted by Twenty
Ninth General Assembly Property,
Real or Personal, Is Exempt to
Amount of $500.

Ottumwa veterans of the Mexican
and Civil wars or their widows will
be interested in the opinion of At
torney General Mullan with regard to
the exemption from taxation of their
property to the extent of $500 in 1902.
The holding of the attorney general
is that this exemption cannot be al
lowed until 1903. The question is one
that has caused trouble in every sec
ton of the state and inquiries innumer-
able 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. I'm
der the law of the twenty-ninth gener-
al assembly, property, whether real
or personal or both. up to the value
of $500 is exempt. In his opinion.
Inc Opinion.
| Mr.. AIullan says:
subdivision of section 1904 of the code
as amended by chapter 56 of the acts of
the twenty-ninth general assembly, pro-
yides:
| The property, not to exceed eight hun
| dred dollars in actual value, of any hon
orably discharged Union soldier or sailor
! of the Mexican war or of the war of the
| Rebellion, or of the widow remaining I'M
| maj 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 of the subdivision, as fol-
| lows:
1t shall the duty of every assessor an
nually to make n list of all such soldiers.
| n Tn rot, r1.1l lisf
to the county auditor upon forms to he
| furnished by such aduitor for that pur-
| pose. but failure on the part of any as
SCISSOR so to do shall not effect the validity
of an exemption. All soldiers. sailors. or
| widows thereof referred to herein shall re-
ceive Il reduction of eight hundred dollars
at the time said assessment is made by the
assessor. unless n waiver thereof is volun-
tarily made of such exemption ut said
| time ~
The first provision above quoted exempts
$500 IN value of the property of any such
soldier. sailor. or widow, but the method
by which such exemption is to be given,
and the machinery through which the sol
der. sailor or widow may derive the bcne,
| fit thereof are fixed by the provision OF
| the statute last quoted.
| Chapter sc of the acts of the twenty
ninth general assembly became a law on
July 4, 1902, and after all of the property
within the state had been assessed under
! the law in force prior to that time, and Il
return of such assessment made to the
proper authorities.
AT the time the assessment of property
for the year 1902 was made, the auditor
had no authority to furnish blank form.
to the assessor for the purpose of listing
soldiers sailors and their widows, ant
the assessor had no authority to enter the
4 exemption provided by subdivision npoi
his assessment roll: and the fact that hi
did not do so cannot be held to be Il fail
ure upon his part to perform any duty
which he was required by law to perform
The entire power of the assessors. ant
the machinery whereby the taxable value
Of the property in the various districts
was determined. had been fully exercised
and exhausted before chapter SO of the
acts of the twcnty-ninth general assembly
became law. The members of the TWEEN
ty-ninth general assembly knew that til,
assessments for the year 1902 would b,
returned and the power of the assessor.
fully exhausted before the amendment be
came II law. No provision is made in sucl
amendment whereby such soldiers. sailors
and widows may receive the benefit of thu
exemptions provided for in subdivision
for the year 1902: and the Legislature hay
ing failed to provide any means or mcthot
ny which such exemption can he secured
to soldiers. sailors, or their widows TO
the leilT lJo-, iue act VI tllt
general assembly must, In my opinion. h,
construed to become operative and effect
i've ut the time of the first assessment af
ter the 4th day of July, 1902 as that il
, the first assessment by which the provision
of the act relating to the manner of sccur
ing such exemptions can be carried on
and made operative through the machncr.
created ny the act and by which the taxa
BILE value of the property of such soldiers
sailors and widows, and the exemption
, thereof from taxation. can he ascertained
| am therefore of the opinion, that un
der the provisions of subdivision of sec
tlon 1904 of the code, us amended by chap
ter SO of the acts of the twenty-ninth gen
cral assembly, the exemption of $500 valu
} of the property of such soldiers, sailor
: and widows cannot be made as to tn
taxes assessed thereon for the year 1902
, and that the act of the legislature givin
such exemption does not become operativ
until 1903