Omaha daily bee., 1908-07-21
TAX MATTERS ARE ACITATED
Iowa Not Satisfied with Assessment of
Mortgages.
RECORDING FEE Is IN FAVOR
Sanitary Education one of CryinE
Needs of cities of the State
JudEeship Succession
Unsettled.
RECORDING FEE IS IN FAvOl
CFrom a STAT correspondent.)

TENT 10 curry On a campaign " a AolOA
OF the taxes Of the state. adding to the
membership of the association steadily,
The association was formed at the close
of the last session Of the legislature when
the proposition for a tax revision COM
mission was defeated.
The main propositions TO be submitted to
the association when It meets here will be
the assessment of stocks and bonds, moneys
and credits and mortgages. Furthermore,
there Is likely to be submitted the propo-
sition to create a permanent tax commits
sion.
The assessment Of real estate seems to
be quite satisfactory to everyone. There
is considerable sentiment for the exemption
OF stocks and bonds for the reason that
bank stock is about all the kind OF stock
that is ever taxed at present. Stock in mer-
camille companies is exempt and the taxa
ton Of stocks and bonds is deemed double
taxation also.
Taxation of Mortgages.
On the question of taxation Of mortgages
it is understood that there is much senti-
ment in favor of adopting the system Of
fixing a recording tax. Mortgages on Iowa
property held by corporations in other
states are not taxable in this state at
the present time. The great bulk of the
AAAc Ch AoaA RhpbNAN9 . ~" AOAb
by corporations in other states. When
Iowa capital is loaned on real estate It
Is subject to the assessment and thus comes
in competition with outside capital which
is never assessed. It Is. therefore,, proposed
to fix a recording tax of 80 cents on the
$40. Mortgages are frequently for a term
of years and as this tax is charged only
when the mortgage is recorded the tax is
not excessive and It would always be paid
and would be paid by holders Of mort
cages who live in other states as we'll as
those who live in this state. There would
be no means OF escaping the tax because
a mortgage is OF little value unless re-
corded. In that way the revenue to the
state would be about as great. 1t is be-
lieved, as It is under the present system
and would be much more equitably dis
tributed
Ex-Mayor Pierce of Marshalltown, who
is one Of the leaders of the association,
believes that one Of the chief needs in
Iowa is a permanent tax commission such
as is already had in New York, Massachu-
sets, Pennsylvania, Wisconsin, Minnesota,
Missouri and Kansas. In many of these
states this permanent commission has au-
thority to order and force a reassessment
OF the property OF a county II 1t believes
some Of the property is being missed or II
II believes that the assessment has not
been properly made and even has au.
thority to take charge of the assessment.
Wants Iowa to he Sanitary.
F. E. Francis, the civil engineer member
of the State Board of Health, believes that
the state Of Iowa should enter at once upon
a program of education and agitation for a
comprehensive system of sanitary inspec-
ton. He believes that the sewage OF cities
should not be dumped into the streams.
but should be taken care of by septic
tanks. He believes further that some body,
either the State Board of Health or some
other, should have authority to enforce
the state laws as to sanitary conditions
generally.
Mr.. Francis term will expire In August,
but unlike the doctor members OF the
board he can be reappointed. and it is
possible that Governor Cummins will reap
point him. Mr.. Francis some time ago dis
cussed to a considerable extent before the
state board the problem Of sanitary dis
posal Of sewage and proposes to take the
matter up again. If he is reappointed by
the governor he will take the matter up
at the next meeting OF the board and seek
to secure the adoption Of a definite pro-
gram on the problem az sanitation. The
MAIN lHlnB lIdl MI. fIdHClS wants TO see
is the adoption Of the septic tank system
Of sewage disposal to take the place OF the
system hat has long been the custom of
dumping the sewage in rivers and streams.
Authority in State Board.
Mr.. Francis believes that there should
also be some authority in the state lodged
in the State Board of Health through a
system Of inspectors or in some other or
ganization for enforcing sanitary condi-
tions. He would have this authority given
the power to inspect cellars and enforce
the cleaning of them, with power to in
spect we'll water and the water supply of
cities and prohibit the use OF water where
it is found to be unfit for domestic pur-
poses. He believes that a large amount
of the disease which the state is annually
heir to could be prevented in this way.
When the state board takes this matter
up II Is probable also that 1t will take up
the matter of more authority. The State
Board Of Health now has general authority,
That authority is very sweeping and it is
given permission to do almost anything
so long as It does 1t in the interests OF the
health Of the state, but while it is given
permission to do great things 1t in fact
does not have the power to enforce its
minor rules and regulations because the
legislature in the first instance does not
give 1t the necessary appropriations and in
the second Instance while the board is
given sweeping statutory authority there
is no statute providing the means by which
VI can carry its authority into execution.
For these reasons the state board will
at it's next meeting take up the problem
with the view of laying matters before the
legislature. The board will determine in its
own mind exactly what it wishes done and
will then prepare a report to be submitted
to the legislature.
Discussion of JudgeShip.
Lawyers are giving considerable discus
sion to the question Of the successor to
Judge Bishop. The position Of a member
of the supreme bench is one OF the great
est importance to the state, for il is the
highest tribunal for the Interpretation OF
the laws Of the state. Not every lawyer
who aspires to a position OF Judge has the
judicial temperament which the best law
yers say is the chief requirement OF a
Judge on the bench. 1t is even placed in
advance Of legal learning in the list OF re-
q%uirements by many lawyers. That is.
while II is necessary that an occupant OF
the bench should have both legal learning
and judicial temperament. It is better that
he have a little less legal knowledge II It IL
necessary TO sacrifice that in order that his
| 4t,agrlaI fanparamapf Ia ghnranuhIr aarral-