Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-02-21
MUST ACCORDNNALAN
The Assessment of Real Estate
Must Be on Basis of Actual
Value
25 PER CENT TAXABLE BASIS
Assessors May Meet With Difficulty,
AS They are Encountering the Old
Trouble That of Local Pressure to
Keep Down Assessments to 20 Per
Cent. or Less of Actual Values.
Special to Times-Republican.

Special to Times-Republican.
| Des Moines. Feb. 21.-If assessors of
the state imagine that they are going
TO escape criticism If they allow the as
sessments of real estate 10 remain sub
stantially as two years ago, making nc
allowance for the great increase in land
values the past few years, thsy will
come up against disagreeable sur
prise. The state executive council.
which sits as board Of review, will
take cognizance of what Is being done
thruout the state and act accordingly.
AS preliminary step toward having
the entire matter kept straight the
council will get into touch with every
one of the 5000 or more assessors in the
state and with every local board of re-
| view. Last year the council caused to
be sent out statement that it will ex-
pect the ass ssssments to be made strict
lly in accordance with law this year.
There must be no Judging. Every as
sessment must be on the basis OF actual
value, with 25 per cent given as the
taxable valuation. Gov-rnOr CumminS
and the other members of the council
are fully determined that il it is in
their power to have the assessment
made in strict accordance with law
they will do so. Reports indicate that
the assessors are having the old trou-
ble-local pressure to keep down as
sessments to 20 per cent or less OF act
ual values. But when the state board
of review comes to go over the returns
| it will have before 1t, not merely esti-
mates and the unsupported statements
of men. but sworn reports OF actual
sales of land as compared with actual
assessments as spread rpon the books.
Then the board of review will be able
TO act intelligently on the matter of as
sessInents. The feature of the matter
that will cause most annoyance, how
ever, is this-that while some assess
yne.sts will be made In accordance with
law many others will be too low and
the state board can only raise them all
alike on a horizontal basis. But If
this is the only way that the total as
sessment of the real estate of the state
can be kept up to what it ought to be.
ready to do so.
The showing made by the railroad
companies last year with reference to
the comparatively low assessment of
real estate, as indicated by figures
republished a short time ago, will be
made again this year if it is possible to
90 SO: for it is ascerteined that the
railroad auditing and taxing depart
lnents are already at work securing in
formation. But it is not so much that
the members of the council fear the
railroad taxation problem now as that
they do not desire a general demorali-
zation of the taxing system of the state.
One of the state officers stated yester-
day that in his belief i. will be neces-
sary for the executive council to be
firm and unyielding in the matter of
keeping the assessment right this year
or there would be danger of a demor-
alization that would extend over
many years. The tendency is down.
ward among the assessors. There must
be some central body to insist upon
keeping the assessments right or they
will continue to go down. And If this
is done now 1t will go on for years.
Hence 1T may be expected that the re-
view work for this year will be done
more thoroughly than ever before.
The action of a farmers institute In
Clinton county in indorsing
Professor Curtiss, of the department of
agriculture at the state college, for
the position of president of the col
|lege, is regarded as somewhat signih-
cant. The candidacy of Professor
Curtiss, IL 1T may be so called. is said
to have been greatly strengthened the
past season by reason of the splendid
work being done by his department at
the college. The friends of the college
and the trustees especially are saying
that not before in the history of that
institution has it been attracting such
wide attention as the past year and 1t
1 is largely due to the work being done
by Professor Curtiss. 1t is plain that
among those who are in close contact
with the college there is deep appre-
citation Of the services of Curtiss. If
movement should proceed right from
the farmers of the state, where the ap-
probation of Curtiss' services is Just
being felt, the trustees would find 1T
easy to make promotion in their
faculty.
The state treasurer of Iowa wants
more office room. The capitol COM
mission has been asked to see If some
provision can not be made for needed
office room for the treasurer. 1t is
shame that one of the leading state Of
ficers must be cooped up in two small
rooms and the Office force be COM
PEELED to do their work in the front
Office. The only way to reach the
treasurers private room is to go thru
the work room. If it is possible the
commission will give the treasurer
more room.
The trial of officers of the Armour
Packing Company for violation OF the
state law relating to sale of oleomar-
garine of yellow color VIII be com
menced here early next month. me
Armours have engaged good lawyer
and will make hard fight. There is
really only one question to be disposed
of-whether the stuff sold in this state
as uncolored oleomargarine is of a yell