Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-03-25
o1EYlNG MANDATES OF LAW FOR
FIRST TIME IN HISTORY OF
TAXATION,
EXPLAINS COUNCIL is NOT
TAXING BODY OF STATE
Sole Duty Is to Mako Levies in Ac-
cordanoe With Figures Fixed by
Township, City and County Authori-
ties-Believes State Will Sustain
Officials.
Special to Times Republican.

Special to Times Republican.
Council Bluffs, March Pin an ad.
dress delivered last night at Council
Bluffs, Governor Clarke came out in
firm and positive support Of action
taken b. the executive council affect
ing the taxing proposition. He re-
viewed the history of inJustices and
illegality in the administration Of the
tax system in Iowa and declared that
this year for the first time the plain
mandate of the law has been obeycI.
coded by a dinner given in his honor at
the Grand hotel. which was attended
by about twenty five party leaders.
about evenly divided between stand
patters and progressives. The dinner
was an informal affair at which purely
sociaf talk was heard. and was fol-
lowed by short Informal reception in
the hotef where the governor met some
old friends and made some new ac-
quaintances. The meeting, which was
held in the Masonoc temple. was we'll
attended, and the governor was shown
careful attention.
The governor explained in detail
each step In the activities Of the coun-
ell showing how in every instance that
body acted In the best way 1t could in
carrying out the law. He showed how
local taxing boards might have re-
duced the burden placed upon tax
payers but did not openly blame them
for failure to do so.
Governor Clarke said in part:
Executive Council BIameIess.
Wherever dissatisfaction exists on
account of increased taxes there seems
a disposition TO blame the executive
council. The fact is' that the council
IS not a taxing body, does not levy a
single rate and has no authority to do
so. All authority to tax is with tn"
legislature, all leyies are either fixed
or authorized by it and it has never
conferred upon the council the power
TO determine a sum to be raised and
only fundamentally to fix a rate suf-
fieient to raise an amount already as
certained by it for general revenue
purposes. That is to say: The legis-
lature determines the amount that will
be necessary for such purpose and it
IS made the duty Of the council to de-
termine what rate upon the taxable
value of the property of the state will
produce that amount II exercises no
judgment in the matter, can not in
crease or diminish the amount fixed
by single dollar. 1t performs only
very simple mathema teal process.
TT is not the valuation of property
that determines the numbers Of dollars
of tax to be paid, but it is the levy
The question at once arises, who fixed
the rate? No rate can ever be traced
to the executive council. Neither does
the executive council make any as
sessments except as to railroads. tele-
graph, express, telephone and equip
ment companies. 1t has nothing to do
with the assessment Of lands or horses,
cattle, hogs or moneys and credits or
such like property. If, therefore, 1t
neither assesses, except as above
stated, and has no authority to nix
amounts to be raised or rates to be
levied where, or how can it be blamed
for any tax imposed upon the people?
II can not be and will not be by any
man who understands the facts unless
he wants to play politics or the dem
ages.
Duties Under Law.
What, then, is the relat if any, or
the executive council to this tax ques-
ton? Just this only: 1t is made by
the law a board Of equalization as be-
tween the assessed valuations fixed by
the local officials upon lands and AL
other classes Of property. The law d.
rect: the council to make an equallza :
| ton between the different clasoIS CT
| property adding to or subtract from
| valuations such percentages as Will
bring the property to its taxable FaIue
which is it's actual value. Not only
| does the law enjoin this but the decree
Of the district court of Polk county
| commanded it, that property be
brought to it's actual value. If the
council had sought an excuse none
could have been found except In vlo-
! lation of oath Of office, in violation OF
| law and in violation Of the mandate OF
! the court. But it sought no excuse
! then and 1t does not now. 1t did not
shirk responsibility then and scorns 20
! do so now. Such responsibility as pc
longs to it, it accepts. The township
trustees are an equalizing board. Does