Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-01-26

Of the law ID better understood the dis
position to balk wears OF.
County auditors of Scott, Monroe
and other counties have written Sec
rotary Dawson thanking him for the
letter and Its helpful suggestions as to
the assessment problem. They say
they are going right ahead to have the
assessors make the assessment Of all
property according TO Naturalization
at actual market value.
Joke on Dawson.
It's good joke on the fighting sec
rotary, however, that 1t was his
old home county. where he taught
school and ran newspapers and other
wise sought to educate the people, that
came forward first with evidence 1t
was going to continue in rebellion
against the laws of the state News
paper reports indicate that in Lyon
county, the assessors were sent out to
do as in the old days long ago out
lawed-by having fixed schedule Of
values for all live stock. colts at so
much, 2-year horses another price,
streets all same price. etc This was
the old way Of doing 1t which the Code
of Iowa made obsolete by declaring
that all assessments must be at actual
market value There are probably sew
eral counties where 1t Is still planned
to evade the law and the expectation
is they will get away with It.
On the duty of the assessor tho
recent letter said:
The assessor and nobody else "a
the person who, in the first instance. Is
to fix the value of property. OF course
his action will be reviewed by the
township trustees and there Will be a
still further review as between town
ships by the board OF supervisors The
whole thought and intent OF the law.
however. is to reach assessments at
the fair actual valuations and adjust
ment upon the basis Of equality as be-
tween the townships and the counties.
1t is felt that it may properly be sug-
gested that there should be returned a
correct valuation Of merchandise.
When that question reaches the execu-
tive council 1t absolutely has no data
at all and is absolutely helpless In the
equalization Of valuations with ref
erence to this class Of property be-
tween the counties OF the state. The
same may be said with reference to
Improvements upon real estate made
during the year 1913.
EXECUTIVE SOUuOVu 0IUCOrCs
while 1t may be true that the work
Of the executive council as an equaliz-
ing board his not been entirely salts
factory, yet it tried to do its duty OK
actly in accordance with the provisions
of the law. The law says that it must
SO do its work as to bring each kind
or class Of property to It's taxable value
which is its actual value. Certainly the
~ fo m "a 1n Yof 10
officials who have sworn that they will
obey the law in the performance Of
their duties to simply falsify their oath
and pay no attention to the provisions
Of the law. The members Of the coun-
Gil felt that they must be obedient to
their oaths and to the duties Of the
law imposed upon them. Surely the
people would be justified in feeling that
II they had public officials who would
ignore the law in this particular they
could not be trusted to obey it or per-
form their duties under 1t in other par
ticulars. When the law says 1t must
adjust valuations so as to bring prop
erty to It's taxable value the council
felt that duty was imposed upon 1t
and that Of course it was bound to
obey the law. AS to a great deal OF
personal property 1t had no data upon
which to proceed. It did the best 1t
could So 1t did in the way OF equaliz-
ing the valuations of real estate in
Iowa"
The council having now for the first
time shown that 1t is the intent that
the law shall be obeyed in every county
Of the state, 1t is anticipated that there
will be much less cause for criticism
this year because Of assessors clearly
violating their oaths by making as
sessments at some value other than
actual market value. II this prelimi-
nary work is done properly the work
of the various boards Of review Will
be easy and the result be satisfactory
in very way.