Evening times-Republican., 1913-11-18
srArE scoREs IN MILLAoE TAX,
CASE sEFoRe supRemE
JUDGE MITCHELL wEAkENs
CONTENTION ~ ApN,ss,oNs
cenosdss Practically Al, stats Has
centsndsd Az y Legality sf Issuing
Tax for Purchase Of cap'ts' Grounds
-'ssus New On App'ss.ts Decision
Forbiddins Anticipating Tax q Once.

preme court renders ttS decision on
the capital extension tax case It will
be unanimous In declaring that the
extreme position taken by Judge Hunt
er at Ottumwa and the attorneys for
Rowley is not to be laid down as a
rule Of business action for a great state
in dealing with public expenditures.
The only question. over which there
may be some division, will relate to the
issue raised in the Applegate decision
Of the illegality Of those sections of
the law under which the state might
try to anticipate all Of the tax at once.
even tho that would be .nprofitable
business and Is not contemplated.
Those who heard the arguments, and
the questions and answers Of the court
and counsel, almost without exception
agree that it was clearly Indicated by
the trend of the argument that the
constitution will be upheld. the legis-
lature backed up and the right Of the
state to do business be left unimpaired.
Mitchell Makes Admissions.
The climax of the argument came
near the close Of the discussion by
Judge Mitchell. former partner Of
Judge Hunter, and hts admissions,
under fire of pertinent questions
from the court, virtually disposed Of
the whole contention Of the complain
ants. He admitted,
taxation.
That tax levy covering a ten-year
period could be made.
That the tax under discussion is for
Ia governmental purpose.
That the state has power to antici-
pate the tax leVies for a two year per-
iod.
That the tax levy which is legal,
with the proceeds OF salA of governors
square. would practically buy all the
land. g7ss;ss,sss:ss,
That the lay dives to the council the
discretion at anticipating levies from
year to year dasIng the entire period.
That there IL nothing at all the mat.
ter with the lew~except the authority.
to anticipate levies beyond the two
year period.
But Judge Mitchell held that because
there was in the law authority to the
council to anticipate all Of the sum ct
any time. and It might be possible to
issue interest bearing certificates for
the whole amount. even tho nothing of
the sort il ever attempted and nothing
of the kind 10 contemplated, then the
whole law .is In violation of the consti-
tuition. These. admissions on the part
Of the chief counsel for Mr. Rowley
completely obliterated the entire de-
cision of his former law partner.
Pertinent Queries Made.
Beyond this. there was practically
nothing new In the argument as made
orally. The court was free to ask
questions. Judge Deemer did the major
part OF. the questioning for the purpose
Of bringing out the essentials. Other
members, however. asked pertinent
questions. The argument for the people
of the state was by Cosson and Parker.
That for Rowley and the compliments
was by Mitchell and McNett By the
time the .coHrt hed asked some ques-
tions most 81 the citations in the
voluminous briefs were found to have
little value. '@ 80
ApparentlX,s sas one. distinguished
spectator said, lit seems that the argu-
ment as 1t came to finish In the
court, was on an entirely different
basis and pertains to entirely different
questions from that which was adver-
tised to be the issues In the case when
the directors started out. This is due
to the fact that the objectors seem to
have started out on the, theory that
the primary purpose Of the law was to
find way to borrow money, whereas
at the finish it is seen that the whole
act is taxation statute for specific
governmental purpose. hi
Dssmsr Questions MeNett.
Attorneys for John Rowley were
forced back to the, arbitrary stand upon
q literal constitutional Interpretation
when the supreme court questioned
their theory that the state can not an
ticipate the revenue from tax.
Attorney William McNett. Of Ottum-
wa, had Just started his argument upon
this proposition when he was interrupt
ed by Justice Deemer.
IF this state can mot anticipate
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