Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1913-09-05
CONSTITUTION SPECIALISTS PRE-.
rSRING TO UNDO RAILROAD
ASSESSMENTS.
STATE THREATENED WITH
SUITS ON BOTH SIDES
Railroad Attorneys File
Protest Against Levy Under Now
Law, and Greene County Resident
Petitions Supervisors to Increase
Raj! Assessments.
Special to Times-Republican.

Special to Times-Republican.
Des Moines, Sept. 5.-More constitu-
tional questions for the constitution
department Of the state. This time the
constitution specialists have tackled,
or threaten to attack, the assessment
of the railroad property for taxa, ton
purposes.
The state OF Iowa, in this matter. is
threatened with attacks on both sides.
and at once. The executive council is
to be sued for putting railroad assess
UlentS too high and also be sued for
putting them too lew. The Northwest
crn railroad is peeved because IL was
assessed at SO much more than il is
worth. and in Greene county the tax
collectors are mad because the North
western railroad was assessed at SC
much less than it is worth. What Will
the state officials do about IL when
these two cohtentions have q head end
collision in court?
Northwessern's Protest.
Attorney james c. Davis has
filed & protest against the as
Ell notice that any taxes paid in Iowa
under the assessment made Aug. " III
be paid under protest. The most SER
ious complaint is that the method Of
finding value by consideration. among
other things. Of the net earnings dis
closed by taking an arbitrary per cent
as measure Of operating expenses is
unfair unjust. without any warrant
or authority in law and a method o.
valuation that is not contemplated IN
the statutes Of TIE state OF Iowa. II
is also declared 10 be contrary 20 the
cons tiIU-ion because OF being Ciscrlm-
inat0ry as compared with other rail-
read property and the valuation liked
on other classes of property. Ii is
stated the assessment means an in
crease IN average value per mile of the
property from S33.2sS 10 $4,000. 1t is
not so stated, bat there is plain laying
Of coundat ton for q suit to compel re-
ducticn in the assessment on the
Northwestern railroad.
Attack From Another View.
But a few days ago IN Greene coun-
~ some persons petitioned the board OF
supervisors 10 commence suit to COM
pei the state executive council 10 in
crease railroad values. and set up that
there had been an enormous reduction
in the valuation Of railroad property.
This could have only referred TO the
Northwestern, which is heaviest tax
payer in Greene county. II the Greene
county contention is right then the
railroad protest is not on good ground.
as to the method of finding values
for assessment purposes the executive
council took a very wide departure
from the procedure in use many years
The Law says that the property shah De
"va.ued a, its actua. value" and that
in assessing said railway and Its
equipment, said council shall take in
TO consideration the gross earnings
per mile for the year ending Jan. pre-
ceding, ard any and all matters nee
essa-v TO enable said council TO make
iust and equitable assessment Inc
counc:! took the position that 1t was
entitled TO consider expenses as Vel as
gross earnings and any and ALI o,he
matters, which it Cid.
For one thing, however, the sleeping
car assessments were this year for the
first time included with the railroad
assessment, which seems to be proper.
If either the Greene county COM
plalnants or the railroad constitution
alists so into court, Mr.. Cosson's con-
sfft,,tion department will have another
JOB.