The Leon reporter. (Leon, Iowa) 1887-1930, 1903-02-19
BLOW TO TAX FERRETS
Supreme Court Knocks Bottom
Out of their Methods.

The Iowa Supreme court has dealt q
hard blow to the tax ferrets who are en-
gagged in collecting back taxes in various
counties in the state, holding that the
county auditor cannot assess omitted
taxes except for the current year.
The decision which was rendered. by
the district court of Iowa for Blackhawk
county, and affirmed by the supreme
court, is to the effect that county audi
tor cannot assess omitted taxes except
for the current year. In the case in
volved, the estate had been assessed in
1901 for taxes for the year of 1896 of
omitted taxes and the court decided
that the county auditor could only as.
sess for the current year. This ruling
will be of vast Importance, determining
number of similar cases that are now
pending in the Scott county district,
being appeals from assessment made by
ex-County Auditor Jarehow during his
tenure of Office as a result of the returns
made by Davidson & Company, the tax
ferrets who had a contract with that
county.
Following will be found review of the
Jewett case upon which the supreme
court based its decision:
On January L, 1896, Emmons Johnson,
one of the executors of the Jewett es-
tate and residing at Waterloo, had in
his possession as executor, moneys and
credits, the property of the estate of tho
late Caleb Jewett, deceased, amounting
to S22,035. The said property had not
beon listed for taxation by the exc.
cutors.
On December 81, 1901, the treasurer
and auditor of Blackhawk county, mott.
fed the executors to appear within ten
days and show cause why such correc-
tion of assessment, as would make them
liable for the past five years. assess
ment, should not be made.
On April "a, 1902, the auditor Of
Blackhawk county found the taxable
value of the moneys, loans and credit
to be $7,345, the assessable value of
property in Blackhawk county, being
one-third Of its actual value, and enter.
I'd this amount for assessment.
On June Z, 1902, the court found that
Edna Jewett, executor, had in her pos
session on January /, 1896. moneys and
credits to the value Of $22 ,O35 and that
the county auditor had no right to as.
sess this property for omitted taxes,
except for the current year. This deci.
sion was affirmed Saturday by the SUI
promo court, as stated in the telegram
received by Ely and Bush.
This decision compels the county
treasurers to collect back taxes by suit
in the district court and casts the bur-
den Of proof upon the county, thus CIV
ing the taxpayer fair chance, instead
of compelling him to show facts reliev-
ing him from liability, as the assess.
ment by the auditor does. Heretofore
the tax ferrets could report in any
amount they desired to the county aud
itor and whether this assessment be just
or not, the person assessed, if he de.
sired to protest against his assessment
for back taxes, would be obliged to take
an appeal to the district court and fight
the assessment, thus assuming the cost
upon himself. Under the new ruling,
the county treasurer will be obliged to
bring action in order to collect back
taxes, and to make his assessment bind.
ing will be obliged to prove the claims,
which throws the cost upon the county
instead of the taxpayer.