Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1912-07-30
STATUTE ASSESSING MONEYS
AND CREDITS DOES NOT
BRING REsULTa
LOSS IN REVENUE NOT
OVERCOME By INCREASE
Repeal Of Law to Be Live Issue Before
Next Leqislature-State Superin-
tsndsnt Deyos Sends Out Circular
Regarding Taxation for Rural
Schools.
Lal To Tin1es-Republican.

new law as to assessment OF moneys
and credits will be a live topic in the
next Iowa legislature and is one OF
the issues" regarded as more import
ant than who it was that stole the
Chicago convention. In Taylor county.
for instance. the republican candidate
for the legislature and the republican
candidate for the state senate are ootn
pledged to use their efforts to secure
repeal of this law that was passed
by the Thirty-f fourth general ssemoly.
Ii is certain that many others VIII De
Of like mind.
1t was advertised at the time that
the new law would result in bringing
out of hiding much of this class OF
property and it would pay taxes where
as before it was escaping entirely Al
the time Governor Carroll signed the
bill it was hailed as a great step tor
ward in Iowa legislation on the SUD-
ject.
But it develops that under this new
law, while there was some increase IN
the state in the aggregate assessment,
there was not enough to offset the loss
in revenue by lower taxation rate.
Eight counties Of Iowa actually re-
turned to the state an assessment OF
moneys and credits and bank and cor
roration stock less than the previous
year. Com bining both OF these items
the records of the state auditor snow
that in 1911 the aggregate valuation
was s2e7,1o5, 900 and in 1912 II Vas
s2ss.462 900. The counties that lost are
Scott. Taylor. Warren, Cerro GoToo'
Dickinson and Jefferson.
The evidence that instead Of the new
law bringing moneys and credits out
from hiding it in fact had no suca
effect in many counties Will be useo
before the legislature.
The assessm ent of moneys and cred
its and bank and corporation stock
IN Marshall county in 1911 was S2,10s.-
Sos, ard in 1912 it was $S.1s4,sS6-
Taxation and Schools.
Consideration OF taxation matters ID
connection with methods OF giving
state aid TO public schools is urged oy
State Superintendent A. NJ. Deyoe ID !
circular Of information sent out to
school, patrons Of Iowa this week
"Iowa's system Of taxation for the
support OF public schools might be i'm
proved" says Mr.. Deyoe. Because
certain school district is inrersecteo by
railroad, why should the tax upon
this corporatin go entirely to the dis
rrict having the railroad facilities and
an adjoining district without railroad
not receive any benefits from this tax:
The tax on corporations in Wisconsin
is collected into the state fund when
is being used for special state AID TO
schools"
Mr.. Deyoe then calls attention TO the
fact that several states, including Min
nesota, Wisconsin and North Dakota
classify the rural. the graded and the
high schools according TO number OF
months of school maintained, grade
and experience of teachers employed,
construction Of school houses as TO
light. heat and ventilation. library and
apparatus equipment and subjects
taught. State aid is given these schools
according TO classification. The total
amount appropriated 70 state aid for
schools in Minnesota last year was ST.
41s264.
Some method" says Mr.. Deyoe
Should be devised whereby state AID
could be awarded to schools in Iowa
in the same manner as state aid is dis
tributed in Minnesota. Wisconsin and
the pakotas. Better school conditions
are being wonderfully stimulated in
these states by this method. The state
can we'll encourage the departments OF
elementary and secondary instruction
in our system of public education by a
plan of financial assistance"
NJ. Deyos urges on patrons OF
schools support of a plan for revision
Of the Iowa school laws. and adds:
| We believe in Iowa. The uniform
/ fertility of her soil is natural re-
/ source unsurpassed in the world, the
proper cultivation of which will attract
! the best class Of citizens. We believe
| in her public institutions and that they
/ should be maintained among the best.
Her slogan for business. Iowa grown
and Iowa made are the best is splen-
! did.
! Progress in educational matters, as
I in all other things that affect social
advancement, depends upon the sort
of public sentiment that prevails in the
state Let Iowa, beautiful land, take
rank as the leading state Of the union
IN having the best school system In the
nation.
The reports received from county
| supertntendents show that over $14,
o00. 900 was expended for the supper,
OF schools in Iowa in 1911. To put into
operation any recommendations that
may be offered for the betterment OF
our rural schools, may cost little
more money, but because Of the pror1i-
nence they occupy as factors in solving
the country life problems in our state
and because of the large amount ex-
pended under present conditions. II
should be considered poor business
policy to stop Just short OF obtaining
the best results from the expenditure
of the school funds. Until broader
and more constructive policy concern
ing orr rural schools in Iowa becomes
reality, they will fall short OF theil
greatest good in the community"