Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-09-15
FOR IH[ ASSESSORS
State Executive Council For
mulates Instructions Gov
erning Taxation
NAlIIEu DEFINED
VALUE" DEFINED
ACTUAL
Taxation Shall be at the Rate Of Is
Per Cent Of Such Actual Value =
Automobiles to be Entered as Per-
sonaI Property, and Included in As
sessment of Vehicles.


Des Moines, Sept. 15.-At meeting
of the state executive council yesterday
afternoon instructions were formulated
which will govern the assessors of Iowa
for the coming year. Copies Will be
sent to the county auditors who Will
have them printed in the assessors
books. There was considerable discus
sion over the instructions, but the ut
most harmony prevailed.
The instructions in part are as fol-
lows
Section 1906 Of the code is as fol-
lows:
"valuation-All property subject to
taxation should be valued at its actual
value which shall be entered opposite
each item and shall be assessed at 20
per cent of such actual value. Such as
sessed value shall be taken and con-
sidered as the taxable value of such
property upon which the levy shall be
made Actual value as used in this
ket in the ordinary course of trade A
faithful compliance with this statute
Is necessary to enable the state board
of review to fairly equalize assess
mentS.
Claims for exemption from taxation
on account of roads or homesteads
should be noted when assessment is
made, showing the amount OF road ex-
emption in acres and of the home
stead exemption in dollars.
"The law relating to exemption in
favor of soldiers or sailors of the Mexi-
can war or OF the war Of the rebellion,
or unmarried widows Of such. is as fol-
lows
The property not to exceed eight
hundred ($S0O) dollars in actual value
offany hohorably discharged union SOL
der or sailor of the Mexican war or the
war of the rebellion, or of the widow
remaining unmarried of such soldier or
sailor. 1t shall be the duty of every
assessor annually to make list OF all
such soldiers, sailors and widows, and
to return such list to the county auditor
upon forms to be furnished by such au-
ditor for the purpose, but the failure on
the part of any assessor so TO 90 Snall
not affect the validity Of any exemption.
All soldiers, sailors or widows thereof
referred to herein shall receive reduc-
ton of eight hundred ($S00) dollars at
the time said assessment is made by the
assessor, unless waiver thereof is vol
UNFAIRLY made of said exemption at SAID
time; but this exemption shall not ap-
ply in case of any soldier or sailor or
the widow of such soldier or sailor own
ing property of the actual value OF
five thousand (s5,0O0) dollars or where
the wife Of such soldier or sailor owns
property to the actual value OF five
thousand ($5,O00) dollars.
"The exemption referred to In the
preceding para graph may be made from
either real estate or personal property
or from both.
ut Is the desire Of the state board OF
review that the assessors report the
number and value OF cattle IN Feed
ing. using extreme care that cattle SO
reported are not included under other
heads. thus making double assess
ment.
"All personal property exempted from
taxation should be omitted from the as
sessment roll and only the actual val
ue OF such portion OF personal prop
erty IS is taxable should be reported.
when obtainable, inventories should
be used in assessing stocks OF mer-
chandise, and when so used the date
Of the inventory should be stated.
buildings on leased lands should
be assessed as personal property.
Automobiles should be entered in
the same column and be included in
the assessment Of vehicles including
bicycles
The council. in the course OF long
meeting, also decided that II possible
the Office of Secretary Dawson, OF the
council should be moved from its pres
emit quarters in the basement to those
now occupied by the barber shop and
adjoining closets. Definite action was
also taken in favor of opening two safe
ty deposit vaults, one opening into the
office Of the secretary Of state, and one
into the present Office of the clerk OF
the executive council, just below. In
case the clerks Office is moved, the
secretary of state will have the use of
his present quarters The barber shop
will be moved into one OF the small
rooms in the basement, which will be
made available by the transfer of goods
to the new store house, on the COM
pletion of that building.