Twice-a-week plain dealer. (Cresco, Howard County, Iowa) 1895-1913, 1907-10-22
State Defied BY oil Concerns.

Des Moines-While the Standard
Oil company has paid it's taxes to the
state, about thirty-fve oil companies
have defied the authorities and
threaten suit to prevent collection OF
revenue, from their tank line cars. for
the benefit of the public treasury.
In letter to Secretary Dawson OF
the executive council, Secretary c. D.
Chamberlain of the National Petr0l-
cum association has closed an ex-
tensive correspondence with the sig
nificant statement that If Iowa under.
takes to assess and tax the property
of the members of the association.
appeal will be taken at once to the
courts for relief.
1t is the purpose of the state
authorities to levy an assessment and
collect taxes from the properties of
the companies If it Is possible to do
it, and will proceed under the plain
direction Of the law toward that end
until stopped by the courts.
There are about thirty-five COM
panies in the National Petroleum as
ISOLATION whose headquarters are at
Cleveland. Some of them do not do
business in Iowa. The executive coun-
Gil now has agents in the field to
discover which ones of them operate
in this state, and when cars belonging
to them are found anywhere in Iowa
it will be noted.
No estimate of the amount of the
assessment to which these concerns
could be subjected or the extent of
the taxes that could be collected is
possible as this time. The Standard
Oil paid 1888 in taxes to the state,
last year on valuation of $4,000
for its cars, levy of about II mills
on the assessed valuation of $4,000.
The Republic Oil company also paid
taxes last year, the Swift and Armour
| companies have paid on their tank
| cars, and it is supposed that there
are other concerns which will be
ready to pay taxes when notified Of
the claim of the state. But so far
as the organization represented by
| Mr.. Chamberlain is concerned 1t pro-
poses to go into court.
Its claim is that assessment of the
property of its companies in Iowa
would amount to double taxation, for
it is insisted that they pay taxes on
all of their property at it's real situs,
that is, at the headquarters or home
of the company. 1t is claimed that
the state of Iowa has not the power
to tax cars used in interstate traffic
1t is also urged that the oil tank
car is an original package and can
not be taxed on this account any more
than the cartons in which embalming
fluid is shipped 1t is used for one
thing alone and for nothing else.
hnt
respondence that the secretary of the
petroleum company visited Iowa last
spring and at that time it was under.
stood that the question would be
referred to the attorney general
Governor Cummins has thought the
question is one of enforcing law
which is on the statute books and is
perfectly plain and is not one for
Interpretation by the council before
proceeding to enforce it.
Corporations To District Court.
1t is now up to the district cour1
to say whether Attorney General
Byers Is justified in his claim thai
every big foreign corporation in lowe
which has failed to file its articles o.
incorporation is subject to a pcnalt,
of 500 per day.
Recently Justice Roe handed dow1
a decision that unholds the conten
ton of the attorney general. Thu
justice held that the international
Text Book company of Philadelphi,
has no right in an Iowa court be
cause it has never filed its articles
1t is from this decision that tn
International Text Book company ha
| appealed. Through Charles w. John
, ston, it's attorney, the foreign col
poration filed an appeal declarln
that Justice Roe was dead wrong
,, and asking the district courts to over
rule him on the proposition. Thi
appeal will result in securing an earl
decision upon the question. whic
) means millions of dollars in pena
ties to various foreign corporation
doing business in this state.
Railroad Hearing Is Postponed
Because the hearing of the wester
traffic lines comes on October II. tn