Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1905-09-15

! Special to Tfn,cs-Republican
/, Burlington, Sept. 15.-The conven-
ton of the Iowa League of Municipali-
, ties yesterday went on record in favor
of a change in the method of taxing
railways in Iowa and demanding a
method of taxation that will give cities
and towns their just proportion of
taxes on railway property. The fol-
lowing resolutions were adopted:
"That, whereas, the present method
of assessing the property of railways.
telephone, telegraph and express COM
panies, by the executive council of the
state is unsatisfactory and inequitable,
and does not permit of cities and
towns collecting their due proportion
+, of the tax on such property.
BE it resolved, that the general as
sembly of the state of Iowa be re-
spectfully petitioned as follows:
THAT the laws in relation to the as
sessment of railways, telephones, tele.
graph and express companies by the
executive council Of the state be
amended in such a way that the prop
erty of such companies lying within
the corporate limits of the cities and
towns of Iowa shall be assessed in
proportion to the value of such prop
erty lying within such limits"
The question of taxation Of railways
in cities and towns proved to be the
most important one that came before
the convention if the interest
aroused is a criterion. The ques-
ton came before the convention some
what in the form of a joint debate be-
tween City Attorney j. N. Hughes. of
Cedar Rapids, who addressed the con-
!.vention on the subject, municipal
| Taxation of Railways" His address
was Of unusual interest and attracted
much attention and favorable COM
ment. MI. Hughes described the
method of making assessments by the
| state executive council and said:
"The valuation of the depots, shops,
| yards and tracks, at Clinton, Cedar
Rapids, Marshalltown and Council
Bluffs is added together and divided
by the number of miles of main line,
and that is taken as the valuation per
mile throughout the state, and each
taxing district is allowed to assess on
that valuation plus /the lumber OF
miles of main line there is within that
| district. If the valuation is $4,000 per
mile and Clinton has four miles of
main line, it would have a right to tax
on the valuation Of 100000. Or, in
other words, the property owned by
the railway on the entire line and used
for railway purposes is all placed to-
gether as one item, is then divided
upon the basis of the number of miles
of main line and each city or town is
required to make its levy upon the
number of miles of main line within
the city or town limits.
seNow it is plain to be seen that only
a very small part of the mileage of the
main lines of railways, express compa-
MES and telephone companies is with
in the corporate limits of cities and
towns, while the greater part of their
property is located there, and a large
part of their business is done in the
cities and larger towns. The result is
that all the mileage outside the cor
porate limits, escape all municipal
taxation"
81 am sure that it may be said, and
it is the contention of The railway n
telephone companies that the valuation
as fixed by the executive council Is
largely fixed as q capitalization OF the
earnings Of the company and moi, on
the value of physical property. Be this
as it may, it does not change the Cir
cumstances with reference to property
in cities. And the argument that the
railway property here in Burlington
belongs as much to Cedar Rapids as 1t
does in Burlington is wholly unsound.
It is lust as much local property as any
property of private citizens and should
be treated so far as municipal taxation
is concerned in the same manner Is
it not lit by the same lights? protected
by the same fire department? watched
over by the same police department:
and approached by the same paved
streets as private property? Do not
the same storm sewers drain Its eve
troughs? the same sanitary sewers
carry off it's sewerage? the same water
mains supply it with water, as do
private property?
eff a private person desires to have
a shop for the repair of his wagons, or
a merchant desires a waiting room for
his customers, is he not required to
pay taxes on the property used for
that purpose? Why is it that the
railway property is different from other
property, and why does n property
pay city or municipal tax except or
the theory tina it is specially bene-
fitted by such things as light, water,
sewerage, fire and police protection?
And is not railway property peculiarly
benefited by these?
The Rock Island railway has shops,
yards, lands and buildings in Cedar
Rapids today that are worth more
than 100000, every dollar of which
receives peculiar and special benefit
from all the departments of the city
government, and yet under the present
method of assessing we a levy tax
ON less thar $2S, 900 valuation
} CONTINUED on Ashess Fage.)