Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-07-28
Peculiar Condition Found to
Prevail In Matter of Glucose
Company's Appeals
OBJECT TO FIRST ASSESSMENT
No Notice Taken, However, of the
Additional Assessment, Which Was
Five Times the Amount of tho First
Too Late Now to Appeal and Bring
Matter Before Court for Settlement.

The filing of the last notice of appeal
by the Glucose Sugar Refining Com
pany, from the assessment made on the
real property of the company, by the
board OF review, indicates the existence
of peculiar state of affairs, that is
likely to entangle an endless amount OF
litigation between the city snd county
and the glucose company. The
company has not appealed from
the second assessment made
by County Treasurer Smith, which
was on the personal property a.
valuation of sa5o,ooO. but rather only
on the first, in which the valuation was
scheduled at $4,000.
City Solicitor C. H. vanI.aw and j.
l.. Carney, who was engaged to assist
the city solicitor in the collt,etion of the
back taxes, claimed by tho city to be
due. served. it will be remembered, no.
tees of assessment on two different oc-
caslons. The first was sent on Jan.
20. stating that on Feb. 3, the county
treasurer would list and asaess for tax
alton against the company the personal
property held by 1t during the years
1888, 1899, 1900 1901 and 1902. The
taxable property listed averaged about
$500 which, at one-fourth valua ton,
would make the company pay on $12,-
500 This assessment wa; duly made
and the appeal taken within the speci-
cd t,yon fl.
On February 13 anothet notice was
served on the Chicago officials of the
company. stating that on February 26
there would be assessed for each of the
years named in first assessment per-
.sonal property valued at $a50,000 claim
ed to have been fraudulently withheld
from taxation. The quarter valuation,
S62,50O, together with the previous as
sessment on $4,000, would bring the
company to pay, according TO the way
the city has figured Ii. on $4,000 worth
of personal property. The rate of mills.
levied from the different years, runs
from fifty-two to seventy
The question that now thrlses is, what
does the glucose company mean In not
appealing from the larger assessment
and thus bringing 1t before the court 10
decide? Ii is thought that 1t Is clear
case of oversight, and that the two as
sessments have become confused In the
minds of the officials, ana that in ap-
healing from one the other was for
gotten. The probable recourse VIII De
that the county treasurer will be called
upon TO sell the properly at tax sale,
unless the glucose company should en-
Join the sale, and put Zip a sufficient
bond. There is possibility, of course
that the company's attorneys may have
decided that they have found fatA
error of some kind in The manner OF
assessment, and are waiting for the
proper time to make 1t known.
AS the time for appeal on the larger
assessment has now passed the COM
pany will not have any recourse thru
the courts, for the matter is not en-
tered as suit, for the court to decide,
until an appeal is taken. This leaves
two suits now pending one pertaining
to the assessment of the board of re-
view, on the real estate, and the other
from the smaller assessment OF the
county treasurer on the personal prop
erty. The final disposition of the mat
ter gives promise OF being interesting
in the extreme, from u! standpoint OF
public interest, as we'll as the legal
questions involved.