Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-08-11
INTERURBAN ASSESSMENT.
Waterloo Company Sues to Enjoin Elk.
ecutive Council From Taxing Its City

Waterloo. Aug. 11.-Whethe a city
which ought TO be the greatest bene-
fciary of a street railway system. In
the matter of taxes collected or a
county, which should lay no claim to
the greater benefits of the urban lines,
lis to get the greater portion of taxes
of systems where interurban lines are
owned by the same parties owning the
city lines is to be decided by the courts
of Iowa.
In order to bring about the correct
Interpretation of a portion of the law,
whose real meaning seems now to be
obscure, the Waterloo & Cedar Falls
Transit Company, has filed a petition
in the courts of Polk county, asking
that an injunction be issued against
Governor Cummns. Secretary OF State
Martin, Auditor of State Carroll, and
Treasurer of State Gilbertson, who con-
stitute the executive council of Iowa,
restraining them from certifying to
the auditor of Blackhawk county their
assessment against the property of
this company.
The plaintiff claims to be informed
that the executive council will assess
the trackage at $4,000 per mile, and
AYERS that such an act would be I'M
lawful and unjust. The system in
question runs in the cities of Cedar
Falls and Waterloo, and is joined by the
/ interurban tracks. The assessment is
supposed to cover all the trackage and
| the company AYERS that the systems
within the cities is not part or the
| interurban system, and should not be
assessed as such. For the first time
the council this year assessed interur-
! bans and fixes the value OF the lines
| in Iowa as follows. the first three being
for the actual value and the last two
for the assessed value, or one-fourth OF
! the actual value.
Waterloo & Cedar Falls Rapid
Transit Company. 40 miles, 100000.
Des Moines 1nterurban line, 23.2
miles, S232,0o0.
Cedar Rapids & Marion interurban
line. IA miles, $1S0,o00.
Boone interurban, miles, assesse
valuation, s1S,S0O.
Mason City & Clear Lake line, 1T.6
miles. assessed valuation, S52,6S2.
This is the first action commenced
RI enioin the council from certifying
the assessment, and the complain
ing company asserts it is being taxed
for trackage which is in no way por-
tion of its interurban system. 1t FUR
ther shows in the petition that the
trackage in the two cities has been as
sessed bv the county assessor and duly
certified by him to the county aualtof.
Accordingly an assessment on the
same trackage by the executive council
If is affirmed, would be unjust.
The petition is a voluminous one and
SETS forth the history of the road from
IT'S original franchise to the present
time.
President L. S. Cass, of the Waterloo
&. Cedar Falls Rapid Transit Co. said
this morning, when his attention was
called to the publication OF the
application for an injunction, MADE IN
the Des Moines Register and Leader of
this morning. that there was no III
feeling at all between himself, as the
representative of the company, and the
gentlemen who constitute the executive
council of the state, and the bringing
Of the suit Is really the result or taclt
understanding to test the law. During
the last general assembly Din was
nassed making electric railways amen
able TO all the regulations in cities
that are observed by steam railways.
The point of difference between Mr..
Cass and the executive council really
is as to whether an interurban line
shall, he assessed on the basis of own
arshlp or on the basis of the character