Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1911-12-09
NIDfQUACY Of INK
system DISCUSSED
rRoP. JOHN Z. BRiNDLEy, or
AMEA ADDRESSES MARshALL.
TOWN CLUB MEMBERS.
POINTS WAY TO REMEDY
EXISTING TAX EVILS
Taxation Of Special Service Corpora
items BY Executive Council Of lowe
Farcs-prspsr Distribution Of Tax.
alton lmpsssibls Under. Present sys-
teri-substanee Of Address.

alton lmpsssibls Under. Present Sys-
tenn substanes Of Address.
Prof. John E. Brindley. b. L., A. M
!. assistant professor Of economic science
at Iowa state College at Ames, deliv-
cred IN Interesting address on taxation
before the members of the MARSHALL
town Club Friday evening. the lecture
being. the first Of series to be given
during the winter months.
Professor Brindley. thru his exhaust
i've research and long study Of the
question, has become recognized rs an
expert on taxation. He is greatly in
demand az lecturer and has written
several books on taxes and taxation.
This inequality Of the taxation and
the evils Of the present system of taxa
tion III Iowa were discussed, and Mr..
Brindley closed hts discussion with a
review Of the taxation of railroads in
the state and the utter impossibiiity Of
the executive council Of Iowa to handle
adequately the work Of making special
service corporation 1evies.
/ History Of Iowa Taxes.
The growth Of the state and local
taxes said Mr.. Brindley, has been phe-
nomehal. The cost Of running the
federal government during all Of
George Washington's administration
would not run the government Of the
city d New York for one year now.
In 1872~it required an appropriation
OF $9;D00.000 to run the state govern
ment of Iowa and the local govern
merits Of the principal cities. In 1890
an appropriation of S2O,0O0.oo0 was
needed. In 1910 there was raised for
state and local purposes $31,00O,00O.
This amount does not include certain
miscellaneous taxes and fees but, If in
cluded, would false the amount to APP
proximately s35,ooO.0oo
Levy Must Be. Equitable.
st ID highly important that the levy
ing Of a tax to raise such a sum Of
money that the levy be equitable. The
levy must be made with regard to abil-
ity Of individuals or corporations to
pay, or IN other words equality and
uniformity IN our, taxation. While our
taxes have - greatly increased the per
capita assessment has not increased
but rather decreased. That the per cap
ita assessment has decreased is shown
in figures quoted by the speaker. The
per capita assessed valuation IN lse1
was 1878; in 1875, $2.s3; in 1900, t32n.
and ii 1910. slight decrease from the
hgurt of 1900.
Th(sineauality OF the assessment sys-
tenn Is shown by figures on livestock
assessments The assessed valuation of
cattle per head in 1872, was 312.S7; in
1874, 81: in 1887, SO; in 1894, 81; in
1902, .s5.77,5and in 1908; Ssh. Horses
have fallen from assessed valuation OF
$40 d head in 1872 to 1861. Swine
were rated at SO a head In 1872. and at
$1.21 last year. What is true In live
stock;is perhaps, to some lesser de-
gree. true Of ali other property.
Actual We. Assessed Valuations.
In 1850, said Mr.. Brindley, when we
had no railroads and very little in the
4 nature of intangible value, the assess
z ed valuation was approximately loo
per cent Of full actual value as shown
by the federal census reports. Then, II
ever, gpioneer Iowa was honest. In
1860 the assessed value was IS per cent
OF the actual value lows had become
less honest In 1910 the assessed value
fell to so per cent, and in 1890 the as
sessed value was little more than 25
per CENT.
To- overcome the evil OF this low
valuation placed on property the gen
eral assembly In 1887, conceived the
brilliant idea of equalixing the taxa
ton BY fixing the assessment at 25 per
cent Of actual values.
Example Of Insquitabie Taxation.
Two years ago Mr.. Brindley made q
careful examination of conditions in
Story county, which may be taken az
fairly representative OF the state al
large. and In this respect examined zoe
4 land transfers. with the assessed val
uation before and after sales, and 1,
was found that, the assessed valuation
I was between SO and 81 per cent and
the assessment value, az provided by
the general assembly of 1897, is Is pei
cent of this. Thus the system which
was 100 per cent of a success in 1856
has fallen to but 1871 per cent Of a sue
cess In 1911.
Immigration 10 discouraged.
The tax system of Iowa. said Mr.
Brindley. discOurages immigration, ana
Is responsible for the decrease Of pop
ulation Of the state. As against oul
high rate of taxation Kansas shows 9
rate Of about mills in rural districts
( and 10 mills in the cities. In Iowa the
rate IL 2Ssto IS per cent in rural dis.
tricts. and approximately 80 to 100 pei
cent In the cities.
"N&yer," said Mr.. Brindley, "can VIZ
get equality and uniformity of assess.
Z. ment of property unless we get unifor.
nifty Of valuations"
Properties are now assessed at one
eiRhth Of their actual values. Under
assessment means higher rates or in.
euualty Of assessment.
Examples were given from the vicinit!
Of Ames where land, selling at $1e5 M
acre, swas listed at $40, which mean
that II was taxed at $40. It can. prob.
y Ably.be found in Marshall county tha'
farmers are being assessed two o.
3 three times as nisi, 40 tt:.e;is l-is;;i;1ott
under this inequitable system.
Psrmanont Tax Commission.
permanent tax commission
i thought the. speaker. might In grea
measure eliminate the evils Of our sys.
tenn. in Kansas conditions were worse
thans-in Iowa a few years ago, but {
pernsanent tax commission was created
TO tSke the place Of the executiv,
council AMI county assessors wer,
....,,t.an<1 40 n ros,YIt tho total a aapsaaf