Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1907-01-09
FRANCHISES ARE
NOT TAXABLE
Erroneous Report Published
Broadcast Concerning Court
Decision
RULING WAS JUST THE REVERSE
Discussion Of lowa's Federal Patronage
Continues to Occupy Interest Among
Politicians Assembling at State Cap
itaI-Decision Expected Within the
Next Ton Days.
special to Times-Republican

to become sensational in regard to a
certain supreme court decision last
month is causing good deal OF an
noyance and much misunderstanding
in the state. 1t was much advertised
here that the court had decided 1t to be
legal to assess for taxation and to tax
franchises or the value of franchises.
This Is not true tho it did leave an OPP
ening for consideration Of franchise
values In connection with local assess
ment that will prove interesting to
many. The court held, In fact, that
while franchise is not taxable. yet
il the assessor takes it's value into con-
sideration just as he does ether things,
and this results in an excessive assess
ment, the remedy Is by appeal to the
proper board for reduction Of the as
sessment. The franchise must be con-
sidered even as the fact that the as
sessed property Is going concern,
must be considered.
The case was one in which an cleo
trio light plant at Lake City was as
sessed at $4,000 and it was admitted
that the value of the physical property
was only $4,000. The court refused to
order that the whole assessment was
illegal on the ground, as claimed, that
the franchise value was considered by
the assessor in making his estimate.
''It is true" said the court. that
the tangible property of the plaintiff
was OF the agreed value Of $4,000. and
that with its franchises the total value
was $4,000, sum equal TO the value
fixed by the assessor, but this Is by no
means an agreement that the franchise
was assessed for taxation; and even II
1t We're so agreed 1t would be contra
dicted by the other agreed fact that the
assessment listed and returned by the
assessor was the single sum of $12,-
900 in the property of the plaintiff.
Had the assessor listed and returned
the franchise as subject of taxation
upon a valuation of $4,000 and the
present action had been brought to en-
Join the tax levied upon that valuation
then the question which plaintiff seeks
to raise would be pertinent. The stip-
ulated fact Is not that the franchise
was assessed but it is in substance
that the fact of the existence of a vail
liable franchise was one Of the facts
which the assessor took into considera-
ton in placing value upon the cleo
trio light plant. Even if this were a
wrong basis of estimating the value it
jurisdiction of the assessor nor render
void the assessment made by him. In
deed we think that the existence of the
franchise and the fact that the light
plant was going concern instead of
mere aggregation of dead material
were matters which the assessor was
entitled to consider in appraising the
property, and that such valuation is in
no manner inconsistent with the gem
eral proposition that the franchise as
such is not a taxable item of proper
ty."
Colonel NJ L. Temple, of Clarke
county, has been in the city this week
attending to court matters. Incident
ally he has talked politics a bit.
Colonel Temple is perfectly serene
in regard to the attorneyship in the
southern district of Iowa. He says
that he is not worrying over the matter
at ALL Evidently he regards the fiat OF
Congressman Hepburn as final and
that President Roosevelt will have
nothing to do with the matter.
r. II. Spence, of Ringgold county,
who had aspirations to the attorney
ship, is also in the city. He is not a
candidate. II regard the matter as
settled long ago. he said. In fact at
the time he resolved upon being fair
upon the republican state committee
at the time of the last state conven-
ton he simultaneously put away all
his ambition for political preferment
in the southern part of Iowa.
But as a matter of fact there is about
as much talk among legislators and
those who are gathering for the ses-
sion about the distribution of federal
patronage as about the petty patron
age at the disposal of the general as
sembly and state officers. They are
deeply interested in the general poll
tics of the state and its relationship to
the support Of the national administra-
tion.
What want to know" said a mem-
Der, sis whether we are republicans or
not, and whether or not it pays to
stand up for the things here in Iowa
that President Roosevelt is standing
up for at Washington. ! would like
to be present when the Iowa delega-
ton calls at the White House and the
spokesman hands Teddy a list of six
appointees to federal positions in Iowa,
and admits that every one Of the men
on the slate is strongly backed by the
men in Iowa who have fought the
presidents program and Endorsed by
men in Iowa who last year bolted the
republican ticket. / suspect the presi-
dent may be moved to ask some ques-
tons; but I hope he. will not be put
to any such embarrassment. feel that
it is the duty of loyal Iowa republi-
cans to make such a situation impos-
sible."
There is no denying that the feeling
among legislators who have been here
several sessions Is strongly against the
slate as it has been prepared by Hep
burn, Cousins and Hedge for the en-
tire federal patronage. Especially is
there feeling that in the case of Col
onel Temple it would be unfortunate