Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-03-26
euAREME COURT UPHoLps CON.
rEhTloNs REGARDING TAX
rss:: ,s: dAesEssMlehT !: :...: ]
sNs!sTEn COURTS HAD NO
!. '.,' 5 III /. u 1 HIGHT TO INTERFERE
Rsssnt Dse;sier. 20 Have No Effect
" Kthstsysr on Assessments. of Til.
Ysar-stats to Ask That Pierce Suit
10 Stricken From Docket Of Lower
Court. 49,
special to Times Republican.

special To- I1meS- Republican. ~,
pes Is doines. March 26.-The SUI
preme court syindicated Governor
Clarke fully in regard to the proper
thing .linf connection with assessments.
and equalizations by the state board Of
review. The position taken by the
court In the decision rendered this
week IS exactly the position which
Goyern9r clarke took when the matter
was brought before the present exec
utiye council. He declared then openly
and freely that he did not believe that
the district court had any right what
ever to interfere in matter involving
the discretion and Judgment of state
executive officials That is exactly
what the court decided.
But when the state executive coun-
Gil met last July to equalize assess
nents in the state" said the governor.
''the decree Of the court was in fun
force and effect. and so far as we were
concerned 1t was the law. We could
not II we had desired to do so. have
ignored or violated that decree without
being in contempt of court. I never
had any doubt whatever that the or
ders OF the court in Polk county would
be declared void. But it was the law
until reversed. But that matters little
for in the fact we did exactly what the
supreme court now declares we ought
TO Go and had right to do. The fact
remains that the law of the state re-.
qu1res that assessments shall be equal
ICED by adding to or subtracting from
no 1oY1f
shall be at the taxable value, which is
defined as the market value. That is
what we tried to do. Very likely we
made some mistakes: but 1 do know
that we tried to the best of our ability
to fix values, in strict accord with the
statute. and / believe that we got it
just about right"
Sale Prices Not Considered.
1t will be recalled that in the return
which was made to the district court.
under the decree of last summer Sc.
cured by and on behalf Of the league
of municipalities to require assessment
of values at market value, there was
no pretense that values had been fixed
at the prevailing sale prices in the
various localities. 1t was because of
this that Secretary Pierce came again
into court with petition virtually
asking the district court to cite the
governor. and state officials for con-
tempt for not having put land values
up high enough. Probably no further
action will now be taken in this direc-
ton.
II have shown that little map on
which Il marked the assessed valua-
ton Of lands in every county of the
state to a great many farmers and land
owners" said the governor. Il have
/ asked them to study it and say wheth-.
er or not We erred in finding the value
of the lands. have yet to find single
person who will say. after careful
study Of the question. that we did not
get the values about right In his COM
munity. OF course the valuations are
not up to what they would be II We
were to consider what the land might
be sold for: but as measured by the
earning capacity Of the land-that
which the land is really worth Tor
farming purposes-the valuations are
not far from being right.
1T must be remembered that what
the executive council did last, year.
/, said the governor, was to equalize by
both raising and lowering assessments.
That is what is contemplated in tie
COOe IN equdHAaIloAi'' AAAe|S -
DONE
No Effect in Assessments.
The decision of the supreme court
will have no effect whatever on the
situation as to assessments this year.
Fhe council will next summer have the
duty of again assessing railroad and
similar property. There was great
complaint on the part OF some OF the
companies that they were raised too
high last year. This is admitted by
ali who have looked into the matter;
But others will undoubtedly be raised
this wear to equalize them all. There
lis no real estate assessment TINS
The state probably will ask that the
Pierce suit be stricken from the local
; docket. No answer will be needed 70
the last paper filed. in which the Ell
.