Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1913-06-09
ADJouRNs WITHOUT TAKING UP
ASSESSMENT Case ON AP.
PEAL.
BOARD OF REVIEW WILL
PROCEED ON OLD LINES
stats Board Receiving Rsperes From
County Auditors on Land Values -
ssnaser oilliIand Exensrat.d BY
Supreme Court Of Charge. Of unduly
Influencing Client.
pecial to Times Republican.

Des Moines. June 9.-supreme court
has adjourned. There is no chance for
the state to secure a final decision In
the suit In Polk county regarding the
proper method Of assessing property
IN the state. When the state tax COM
mission, on board of review, the exec
ut1ve council. meets July II for the
purpose Of passing on the reports from
counties Of the valuation of real prop
erty for taxation purposes, it will be
just as free to act as at any time in the
past for the ruling Of Judge Brannan
IN Polk county, secured by the suit of
frank Pierce Of the League of Munich
palities. is suspended pending an ap-
peal to the supreme court.
The duty Of the state officials is
identical with that OF the county Of
ficials. The state board has the same
right and duty as the county board in
assessment matters no more no less.
The county boards are now certifying
up to the state. the assessments report
ed and the changes ordered to make
local assessments conform to the law
az 1t 10 understood, and in each
and every case the state board will
have before 1t a certificate that the as
sessments are made in strict conform
tiy with law.
The state board is also receiving,
and has already received large num-
Der. Of reports as to estimated land
values in the various counties. This
is in response to the circulars sent out
by Secretary Dawson some time ago.
Prominent men in each county give
their estimate Of land values in their
own county and in counties that border
on the same. When these are as
sembled and digested 1t will give very
good idea Of what the people really
think the property assessed is worth
The state board is also receiving re-
ports from county auditors as called
for some time ago, showing the
changes made by the local boards of
review in the reported assessments of
the certain tracts Of land the valuation
Of which was reported previously to
the state. This will serve to show
whether or not local boards are actu-
ally getting the assessment where the
law requires 1t to be.
The main purpose of the state board
is to see that the assessments are fai"
in the state and different classes Of
property. This work of adjustment of
values follows the assessment Of rail-
road property.
ly exonerated by the supreme court
last week in will case in which Shir-
ley was severely attacked on the theory
hot ha no.
undue influence on a widow to induce
her to make a will the way they want
ed 1t. Mrs. Elizabeth Martin had left
$4,000 to the Y. M. c. A. in Glenwood.
Mr.. Gilliland drew the will. It appeared
that he had long been her legal adj
visor. When she sent for him to draw
the will she asked his advice about
leaving the property to some worthy
purpose. He suggested several things
which did not meet with her approval.
The Y. NJ. G. A. was suggested and she
agreed to favor it. But there was no
duly organized association and it was
hastily formed to make the bequest
good. The claim was made by collat-
eral heirs that the lawyer induced the
widow to make the bequest that way
for personal reasons. The court found
this to be not true. And besides there
was no personal gain for the lawyer
and he could not be accused Of draw
ing will In his own interest.
The system under which humane
officers have been summarily disposing
Of sick. crippled or worn out domestic
animals will have to come to an abrupt
end. The supreme court says it is not
in accord with our. system of govern
ment.
Ed Crawford. humane officer in Des
Moines, killed a horse belonging to G.
c. waud and the latter got judgment
for $3.50 in court. The supreme court
decided that the entire law, which is
in the code Of 1897, is illegal because
it is not under the police power of the
state and makes no provision either
for notice to the owner nor hearing nor
for any compensation.
Eve are not az apprehensiwe," wrote
judge Ccemer "as counsel over the
results of holding the act in question
unconstitutional. II an animal be dis
abled thru accident or misfortune and
is manifestly unfit for further use, a
police, officer. or doubtless any citi-
zen.. may relieve It from its misery
without fear OF successful damage
suit: but ~ the animal be simply dis
eased. It does not comport with our