Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1906-07-25
Gov. cummins and Unjust Taxation

Editors Democrat: In the last is
sue of the Democrat appears an
editorial in regard to the Executive
Council and the increasein taxation,
and in which it is made to appear
that railway assessments have in
creased 23qO while farm property
has been increased but 1879 during
the administration of Gov. A. B.
Cummins.
Believing that the Democrat de-
sires to be fair in this as we'll as
other issues before the people, | ask
space to give farmers view OF Gov.
Cummins' unjust taxation methods
and will support my views and state
ments by facts that are matters of
record in the Office of our county
Auditor. These statements are not
newspaper comments but are facts
to which every citizen has access
and their reliability can not be de-
MED.
Now, let us "begin at the begin
ming" AS everyone knows, town
ship trustees constitute our local
board Of review" 1t is one Of their
duties to equalize individual assess
ments, and in so far as our revenue
system is concerned, there their du-
ties end. By Equalization" is
meant TO increase values Of some
properties and decrease others, there
by bringing all to an equal value, as
near as may be. 1t would not be
equalization to raise the value of all
property but would be an increase"
an act not within the power of the
township board.
We next come to our county
board of review" which is composed
Of our county Supervisors. 1t is
their duty to equalize between the
townships of a county, and again l
assert that to increase the valuation
of each and every township would
not be equalization.
The next and final board in our
revenue system is known as the Ex-
ecutive Council, of which the gov
ernor Of the state is chairman. 1t is
the duty of this board to equalize by
counties.
At or near the beginning of the
year 1908, during Gov. Cummins'
second term Of office, the assessors
Of Delaware county received COM
munication from the Executive
Council at Des Moines which stated
in effect that real estate values in
this county were lower than they
should be and ordering assessors to
increase such valuations, warning
the assessors that if said increase
was not made by them, it would be
made by the Executive Council. And
the Council was as good as their word
for on July 3lst, 1903, the State
Board of Review ordered our county
Auditor to increase the assessments
on farm lands 1872 and the order es-
pecially provides that no change
shall be made in the assessment of
personal property or town lots, thus
placing the increase on farm lands
only. 1t was subsequently discover
ed that nearly all il net every coun-
ty in the state received an increase
in regard to farm lands, the order
varied only in the percentage OF in
crease. Was this equalization"
The bankers money personal
property the building in which his
business was conducted and his
luxurious residence were not includ-
ed in this increase. Is it any wonder
that our bankers make every effort
to deliver our county conventions to
Gov. Cummins? Do you, friend
Democrat, believe in taxing the
many for the benefit Of few?"
Bear in mind too that when one pro-
perty is increased in assessment a
given amount it decreases taxation
on exempt property a like amount,
in this case making a difference of
2G%o. Pretty good rate Of interest,
was it not, my brother farmer.
But, says the Governors support
ers, he also raised railway assess
ments. True, he did, but to what
extent? Now let us keep before US
the fact that the power to assess rail-
ways, express companies and other
corporations within the state OF Iowa
is vested wholly in the Executive
Council, Of which Gov. Cummins is
chairman. This council not only
assesses corporations but equalizes
their own assessments. Let us con-
suit the only authority available, the
county Auditors financial report for
the year 1903, the year the "dear
farmer" received the raise of 1877,
and see how Jared the corporations
under the rule of A. B. Cummins.
From the Audi. or's report for the
year mentioned we find that the
railways Of this county were valued
at S5S5,49052. For the year 1904
the Executive Council fixed valuation
of these railways at $5S6,646.OO
(see Auditors report for 1904, an
increase Of 81, l56.00, or less than
one-ffth Of one per cent,
Why, my Cummins friends, this
paltry increase was but farce con-
sidering the fact that farm lands re-
ceived sixty.Gve times the much her
aided incaerse of the railways as pro-
ven by the Auditors report for this
county. But this is not all. The
farmers stood an increase of 1872 on a
taxable valuation of $3,S55,9l5.OO
(see 1908 Auditors report, page l3),
while the railroads get off with one
fifth OF one per cent on less than one
sixth of this taxable valuation. Had
the per cent of increase been revers-
ed and the railroads given the larger
percentage there would be some co.,