Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1908-12-03
GARSI YIELDS IROX[L
Governor Lays Corner Stone OF
New Law Building at
State University
DEFENDS REFORM MEASURES
Speaks in. Support Of Legislation Re-
Gently Enacted in Iowa - College
Officials and Student Body Present
at Exercises = Dean Gregory Also
Delivers Address,
DEFENDS REFORM MEASURES
Special to Times Republican.

Special to Times Republican.
Iowa City, Dec. 3.-Governor Warren
Garst welded trowel and laid tn.
corner stone of the new law building
lat the state university this afternoon
Assisted by Deans Charles Gregory
he conducted the exercises before the
Icollege faculty and the student body
as well as large representation OF
Icitizens.
ceremonies next January when the leg
islature visits the university, but the
Fpresence of the governor at the Rich
| mon exercises and the anxiety of the
contractor to push the work caused a
change in the date.
Governor Garst in his address said in
part
1T is often the complaint ON the
|part of corporations that they have
been unfairly treated. l have had rail-
rca1 men come to me and say they,
thought 1t was very unfortunate that
the people We're SO antagonistic to great
corporate interests especially the rail-
|road interests. l have on each and ev-
|ery occasion replied:
I challenge any man to give
specific instance where there has been
antagonism such as you speak of.
1T is true that when the agi-
tation for vestibuled street cars was
UP for settlement that the companies
affected would often spend sum
which would represent a large part of
the money necessary to have vestibuled
cars in seeking to thwart this just
proposition. which had the endorsement
of the people as whole. Their claim
was that the proposed law was in vio-
latlon OF their constitutional right to
make . contract with their motormen
TO stand out exposed to the inclemency
OF the weather often from twelve to
sixteen hours. venture the assertion,
now that the law has been put into
effect, that they would spend even
more if an attempt was made to do
away with this humane protection to a
most useful class of citizens.
When the railroad companies were
required by law to provide protection
for their tlainmen and for passengers
thru safety appliances the charge of
unfair legislation was made indiscrim-
lnately, and while it was in measure
helpful to the railroad interests, en-
aiding them to move freight and pas
sengers at greater speed and far
greater safety, both to employees and
patrons, and no doubt less cost, they
MD everything in their power to thwart
This movement. 1 could so on and point
put many cases where charges have
been made that an unfair spirit per-
neates society; but in an experience
u flfteen years ! am pleased to say to |
you that never have known a man in |
.oWa, occupying a legislative, judicial, !
Or executive posi- ion, who has shown |
he slightest unfairness. On the other
hand 1 believe the spirit that has ac- /
uated your officials has been eminent
Y fair and just.
or course you young gentlemen
Ire all familiar with the collateral
law. There are many who
lave said that this is an unfair prop /
'sitton and that the man who paid
axes during life should be permitted {
o dispose Of his property at death
question, especially in the
orm of tax. In view of the fact that
lie is permitted to make disposition Of T
lis property, it seems to me to carry
tut the further inference that the
tate has a. right, within reasonable
limitations, to levy this tax so that I
lot only endorse the collateral inner
lance tax, but it is my further belief
hat true Inheritance tax, should be
evied, after q reasonable amount to
he heirs has been provided for, this
az should be graduated in form, in
reasilg rapidly in amount as the in
eritance increases and the money so
objected should go into the Golfers of
he state
Favors Income Tax.
In a progressive civilization, the
frls is not far distant, believe, when
n income tax will be looked upon as
ease nable. For my part 1 cannot
ee why "a man having an income in
xcess of $4,000 should not pay
mall tax, gradually increasing aus the
ncome becomes larger. When this is
arried cut, as 1t will eventually, there
o doubt will be a provision made re-
easing the more unfortunate members
f society from part Of the burden
ONE taxation they are now required
. bear. The holders of small prop
rites is often assessed on a basis of
rs per cent Of the value of their
leagre holdings, while the men of
reat wealth are assessed on basis of
t least occasionally, to %
Of t,~iV
, true that since the dawn OF civiliza-
ion efforts have been made by the
NV making bodies of the world to
each just method of taxation, and
! a large measure they have failed so
Ar If a solution comes, and it will
ONE, it will be due to men of con-
ciontious minds in your profession.
There are people who felt that the