Iowa state bystander. [volume] (Des Moines, Iowa) 1894-1916, 1911-01-13
MAS MANY, RECOMMENDATIONS
favors Collateral and Direct Inher''
tanee Tax. Tax Commission,
Law on Arbitration, and
Better Highways.

- biennial , report Of .t the audi aSd
n eos. s1e to tie credit Of the general
| 1und, The estimated receipts from that
sS s e iaay seas d s9ssn5 s.
soses. from July /. 1910. to July 1, 1913.
SS1 ts, :fhouS Sas se q
Is so' general purposes and $500. 600 needed
meet Current s1psnas1sss from s,r1,. July GHbes
dine tho states income 10 very. meagre.
set balance Of S1.lee,915 available for
n D. sPPanPp 5ans So isfs
You to appropriate.
"gy ls1son q the policy q Sc economy ssn
"a income Prom sources other than BY
taxation the executive council has been
able to nake 2 reduction Of onestenth OF
% made IL Il ssSe f1 and Ike Psa
tSree-tenths mills Instead Of three and ave.
ssxt two years win depend entirely upon
yen and the means which You provide for
~ taxation. I trust that you win keep
veil within the figures above quoted.
How to Amend the Laws.
.In ny inaugural address Of two years
axo called attention to the fact that by
reason Of our methods Of amending the
instances It 10 almost. II not entirely i'm.
tsorousniy convinced Chat when a section
0uch better TO repeal the section and re.
enact 1t - It would appear when amend
The governor then refers to the con.
and loan associations. and the methods Of
states! that the laws should be revised.
ton law b. made clear and states that
the laws !eiating to the amount Of fees
e.! g &c e ga ~ foreign corporations desir.
. objectionable validity ana also appear
lions ae also recommends u that tie law
.eiating to the state board Of education
1uted points.
Evidence - to Population.
,.sf tS Sish e sal your attention to The
9snee q population. It. viii Be necessary
KGs e .Rsaa the Ia. T5. tia f. make
lie G ;hs s sss
s.,.i e :srta tain ee, .Sy and township Of
ternination Of the suriciency OF general
consent petitions under the mulct law,
are II many instances determined BY pop
slatieo.
Collateral inheritance Tax.
= g advised 2 these sn,oinsd Win
ltancs TAI law that i aeeds. to be rewrit-
s1eei6e and that ambiguities that now ex-
1t may be removed. It 10 quite defective
y some of its proylsIo.s. especially as to
fAs colleetion Of Interest and 90 to bring.
tSs viii and who decline or fail to pay
sas e. in tAe manner and time provided
.Ths income to the state from collater-
al inheritance has increased quite per.
period, ending June 80. 1910, being s447...
i.ea While for for tAs gssyGos s biennial
e sss'G sse1..: - Il 'a Sos. sis4s. a1s
Direct inheritance Tax.
Il believe that the time has arrived
when the question Of direct Inheritance
Tag should demand Your; most serious con:
liberation. 1t Is not new thing In the
hRairs Of states Some Of the older and
nors conservative commemorative, as well
10 many of the newer ones, have laws
. so s IL b ss1ns IL a estses tie
law larger estates should be taxed at the
bfeatsr rate and Che per cent Of tax ex.
etsd should increase with the size OF
8 reiatiosship Of the deceased to the one
Who inherits recommend the enact
neat Of . direct inheritance tax law not
bsesoss ! believe IL to be correct in prin.
iple. Already twenty states, VIZ: cali
hernia, Colorado, Connecticut, Idaho, III
eeis, Louisiana, MASSACHUSETTS. Michigan.
ytah. Washington. West Virginia, Wiscon-
ein and Wyoming, have adopted direct In.
aelitance tax laws. Each ana AZ OF tnese
heritance Law also. It cannot therefore
be said that Cur state is either too old or
TOO young to have such law, or that
tAs e1istsnes q any other statute should
income Tax.
At . later date will transmit to your
I psss.e f 3 he sGy Session
amendment to the Constitution 81 the
united States empowering congress 70 en-.
~ ,E .1yus y. ~ ....h ,s~ viah - AZ.
~ .hr.,;X ~ pe soMar - amact snch
~ n,S..tt ~, 1-;,lS md tharefore rec-
mmend nd " fahis setion mon the reso.
Sn.sas ~ - 49, ~. a sssav1 upvA 80 800
'ut a%n. y yea. h.n4 .nA ,n.+rnct,on
h.rsS ~ Ssa,ts Hha ontir. oonterts ~ fhe
6ocnment emhoSvinr the RESOLUTION "a
81 congress:
N Ins-ine. 81 ~ AZ Y r.. a1 .ession. bepnn
ana hEid q fhe citv ~ WASHINGTON on
Gondsv ~ iNth day Of March. one
!, CHINA Observation-Disclosures an amend.
nent Is IRE constitution OF the United