Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-03-25

anybody hold them responsible for
amount of taxes? The board of SUI
pervisors is a board of equalization
with exactly the same duties and pow
ers within it's jurisdiction as the ex-
ecutive council. Would anybody think
of attacking these boards with bitter
est condemnation simply for perform
ing plain duty enjoined upon them
by law? Certainly not. because they
are close at home, their duties well un-
derstood and their jurisdiction con-
fined to small territory. Boards of SUI
pervisors have frequently increased
valuations but who has ever heard OF
their heads being demanded as pen
atty or that they were accused of in
creasing taxes? If they are not WHY
should the executive council be ques-
toned. Simply because the duties OF
the council are not understood and e%
tend in their application to- a Who!c
state The supervisors eaualize as pc
tween townships, the council as ne
tween counties Each does Its duty.
Each should be sustained by every
honest citizen. In the exercise Of its
duty not man in Iowa can be founa
who will say that the executive councn
exceeded or in any may abused It's
powers Not one will say that there
is any class of property that, at It's
present valuation for taxation, is not
well within its actual value. Not an
honest decent man can be found but
will say, when he understands the
facts, that whatever others may have.
done, this council has done it's duty so
far as could be done with the facts and
date at it's command, or that if it has
erred it has been on the side Of the
taxpayer and not against him. The
demagog is never honest and thinks
more Of dollar or an office than he
does of stalwart citizenship and un-
flinching devotion to public duty. He
is the man who will deceive for what
he deems an advantage. He is the
man who will knowingly condemn
right action il he believes it will
arouse prejudice. He is the man VINO
will say, Il know there is nothing to
this, that the action of the council was
right, but it is good political dope ana
| we must use it," He is an enemy 10
| clean politics He is the man who
| thinks of himself first, his party sex,
! and the public welfare last. If at all.
Information Sought.
IT have said that the council sent
out letters to real estate men. bankers,
county officials, and farmers in every
county in the state asking them to tell
us the value of the lands OF their
! counties and Of the counties lmmedl-
ately surrounding them. We were 10
eoualize values as between the differ
emf counties Of the state and also as
between different classes Of property.
We received replies averaging ten TO
| twelve to a county. We also had sales
values furnished by the recorder OF
| each county We took these state
ments Of the people themselves IS to
! the value of their lands. We took the
| average Of these statements as the
concensus of the opinion of the people
| themselves as to what the lands OIL
| Iowa were worth. When we had done
! this we considered and debated the
! question at length as to Wnether ttils
result really represented the actuai
value of the lands of county. II m
be remembered that the executive
council is not taxing body. that II mas
| nothing to do with individual assess
ments or of the aggregate assessments
| of townships. 1t is only an equahZins
hoard as between counties as 10 an
classes Of property. The guestion WIN
/ tha council was what are the lands OF
| . county taken as a whole worth NOT
the hest lands, but the yuul, th:c n ef :
inn, and the poorest. How much per
acre if YOU were to take the who're
county? Our conclusion, on lnFeslsa-
ton and the most careful cons'oe,a-
ton was that this average OF oplii,'ii
did not represent accurately the Va'ue
| of the lands Of the counties as 'Fiio'e.
We became satisfied that II was. naseo
on sales of the best or the petter iahos.
| We concluded that OF the SAFES "
farms in iowa, nine out or ten propSp's
were of the best or better Grass ~
lands: that many were sales on ioiis
time the consideration not represent
ing the actual cash value: that MANY
were to an adjoining land owner VIM
| maid more for an adjoining eishls 'nai
any one else would because ne "anteu
- md # had a special value to him
that in many trading Vaiues eht.. gu
IN. that in many there were othel
o;aI considerations that affected the
a.,,a1 value We believed also that
.hose values were somewhat specula-
tive. that in a growing. tremendously
nrosnerous state like Iowa Is and VIII
always be the element OF speculation
would necessarily enter to some e1-
+ent To get out Of these values all OF
these elements and to get the value pei
acre of the counties as whole we We De. De.
,Iiaye thew ought to be reduced ~ pei
cent and SO reduced them.
"Then another question immediately
arose. We were to equalize as De.
tween different classes OF property. u
~ this way we had reached approx
mately the fair value Of lands nov
we're we to equalize as between tne1r
and bank and loan and trust COMPANY .1,,
stock and moneyed capital and money
and creditso There had been vtolen
Complaint for many years about tn
Inequalities of assessments between
these classes Of property and lands.
was claimed everywhere that these ant
all other kinds Of personal propeft!
iand real estate were assessed far below
actual value, the requirement OF tn
law.
Difficulties o. EqualixatisH.
but in view Of legislation how va
eoualization to be brought about be
"