Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1913-02-12

AUDITORS HAVE NO POWER
TO FIX VALUATIONS
Question May Be Brought to Attention
Of Legislature in Manner to Force
Of High School Tuition Subject of
Divergent Views.
Special to Times-Republican.

Special to Times Republican.
(. Des Moines. Feb. IAN interest
ing situation may develop as to assess
ments in Iowa that will precipitate
crisis and force action by the legis-
lature or the state officials.
Suppose that in some township Of
Iowa with both urban and rural prop
erty, township assessor should go de-
liberately about it and make an as
sessment OF all property In strict ac-
cord with the letter and the spirit Of
!, the law, fixing values as they actually
are and placing on his books such
: actual values with the corresponding
taxable valuation? Suppose, also, that
/. the people of that township should go
into court and compel the county au-
thorities to spread on the taxing books
all other values in that county in strict
accord with the law? Then it might
!. easily be assumed that taxpayers of
that county would also find way to
compel the state to order all other
counties Of the state to conform to the
!. law.
I, That surely would bring on a crisis
: which, If it did no more, would compel
!, attention to the utter disregard Of law
and wilful violation of the law, which
now prevails as to taxation matters.
And that very thing is in eontempla-
ton. 1t is being seriously considered
(. in one county Of Iowa where the coun-
ty officials are weary of going Oh in
!, sheer violation Of the law. If 1t is not
done it will be solely because the men
to whom it is entrusted lack the nerve
to start anything quite so big.
One senator is carrying in his pocket
a clipping showing that according to mis-
local paper, on a certain date the as
sesors all met and received instruc-
tions" from the county auditor. who
thereby played the role Of county as
sesor, and he handed each of them a
list showing their orders as to valua-
tions to be placed on certain things to
be assessed. AL this is without warrant
Of law. for the valuations are arbi-
trary and not in accordance with the
law, so the senator says, and yet the
whole scheme was acqu!esced in by
persons under oath to obey the law as
to seeing to it that assessments are
at aCludl VdluS Oh the pTOpcItSs
1t is declared that in every county
of the state this system of ordering the
assessors to violate the law is in vogue
as to personal property. and especially
as to livestock, implements and We
hicIes. But there is on file in the state
house evidence that in at least one
county the assessors We're given orderh
how to assess real estate, and were
<11I 70 1, ho- he ,
value, no matter where located nor
how good nor how good nor how poor
the land might ne. should be a certain
number Of dollars an acre. And this
sum is not over 40 per cent Of actual
value.
So it is that in a northern Iowa
county there is a movement on foot,
according to advices received at the
state house, to have a reform start in
one township by real assessment in
accord with the law Of the state. fixing
values as directed by the code; then
to go into court and compel other
property to come up to the standard
set by law. What would the courts DO?
Would any court refuse to recognize
the mandate of the code?
A bill is before the legislature for the
repeal Of the entire law providing for
payment by rural district of tuition
in a high school for residents of the
district. There appears to be good
deal of sentiment Of this kind. An
other measure is to limit to $3.50
month the tuition which the rural dis
trict may pay. thus dividing the cost.
It is stated, upon reports from all
over the state, that many hundreds of
students in the districts where no high
schools are maintained are preparing
to take advantage Of the free tuition
law next year or as soon as they can
prepare for the same. The full force
Of the Law is just beginning to be felt.
The tuition demanded Of the district
ranges from IS to Sc month, in some
cases higher.
If the law remains, so the school men
say. modified by a limit on the sum
which the paying district must put up.
it will in few years very materially
increase the number Of graduates from
the high schools OF the state.
The sub committee on highways Is
still at work on the general highway
bill, to provide a state highway COM
mission and provide the machinery for
the building of a good roads in Iowa
Unless there is some unlocked for hitch
the completed bill will get out OF the
general committee some time this week
and be ready for printing. There has
been a vast amoust Of very hard work
done by the sub committee and latterly
the members OF the committee have
been fairly overwhelmed with letters
OF commentator and congratulation
from their constituents who are grad
ually discovering the amount and the
character of the excellent work being
done to perfect highway bill. Then
viii follow the bill to provide addi-
tional funds, or rather the consdera-
ton Of number of different bills to
rive additional funds for road build
ing either by direct state tax levy
for use as a bonus and strictly to be
used In the vicinity OF where 1t Is
r9fDed, or by an optional arrangement
by which counties that desire good
roads may raise more money for that
purpose.