Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1915-10-01
ASSESSORS FIND SMALL PROPER.
TT INCREASE COMPARED
WITH cIrY's GROWTH.
COMPARISON FOR FIVE.
YEAR PERIOD INTERESTING
Auditors Figures For 1910 and 1915
Show Assessors Returns on Proper.
ty Values Have Not Kept Pace With
Population-Low Valuations Account
For MilIase Levy Of 115 Mills.

all the property of the first class dur
ing the last five-year period at rate
of increase in proportion to the growth
of population and intrinsic increase
Of the property of this city, would the
millage levy be 115 mills in the city
for 1915: 1t would not. The figures
in the office of County Auditor A. w.
Dobson prove 1T,
What is most pertinent to the ques-
ton is that the figures prove that the
increase in the nillage levy Tor 1916
over the levy for 1911 on property of
the first class in this city, is out of all
proportion to the increase in the tax
able value of property Of the first class
In the city during that time.
Away Behind Growth.
These statements the figures prove.
Others show that the assessed taxable
value of property in the city in the tive
years has Jagged away behind the in
crease in population for the same
years.
Taking the figures as the basis OF
argument, and with the common
knowledge of the large amount of
home, factory. and store building that
has been done in recent years. and ada
to that the general prosperity in all
lines, it is patent that the millage levy
is high because the taxable values are
too low.
@ Figures Snow Differences.
These are the figures. The taxable
value of property Of the first class i'll
the city increased only 1913 per cent
from the 1910 assessment to the one
made this year. During the same PEI
riod the millage levy on first class
property increased 27.7 per cent. from
80 mills in 1910 to lis in 1915 and the
population grew 1913 per cent
The figures are: Taxable value of
first class property in 1910, $1,s67,933;
this year the value is $2,135,435, an in
crease Of only $267,5O2 in five years, or
only paltry $4,000 year on tho
average.
I'm this connection 1t Is we'll to add
that in the figures on taxable values
are not included property of the sec
ond class, so-called agricultural lands
inside the city, or moneys and credits.
The lands are taxed for only part Of
the whole levy in the city and the
moneys and credits for only mills.
Both Of these classes of property pro-
duce only a small part Of the whole
sum paid for taxes in the city.
Explanation Of Tax.
Five years ago there were no moneys
and credits for special taxation. What
little was given in by owners was i;-
Guided in personal property that was
taxed for the whole levy, the same as
other property Of the first class.
This change in the law during the
five-year period has produced loss Of
a little more than 100000 in the tax
able value of personal property this
year as compared with 1910. But the
shrinkage in personal property is Off
set by $1,69s,46S of moneys and
credits that did not appear for taxation
in 1910.
State Makes Increase.
But before giving even what meager
credit can be given to assessors who
worked the five years for finding what
little increase in values that were
found, it should be remembered that
the state has made most Of the in
creases in valuations.
In 1913 the state executive council
ordered an arbitrary 10 per cent in
crease on the actual value Of the
$5.S79,06S worth Of real estate, ex-
Guiding agricultural lands in the CITY,
This 10 per cent increase Of assessed
actual value added $5s7,906 to the
value that year, or reduced by one
fourth, it added s146,976 to the tax
able value that year.
Taking that sum from the total in
crease Of $37O,261 on real estate in the
five years, it shows that the assessors
found an increase Of only $223,2s5r Of
actual value Of real estate in five years
or the small average yearly increase
of $44,60O.
Must Deduct Still More.
And still more must be taken from
the assessors credit. This spring the
assessors missed nearly 100000 worth
actual value, Of property that had been
assessed two years ago. Deduct this
taxable value Of about $4,000 from the
$223,2s5 increase the assessors have
found in five years and it leaves about
100000 or an average Of only $4,000 a
year. 1t is reasonable to presume that
it will be readily agreed that there has
been much more than four times that
amount, to get at actual values. worth
Of new houses, stores and factories
nothing Of the natural increase in real
two, has been rapid and marked.
Census Figures More Proof.
Bearing in mind the small increase
in values Of property that the assessors
have found in this city in five years.
1t will be recalled that assessors this
spring failed completely in gathering
the census. Where they could find
little or no increase and were called off
the job. other enumerators found q
population of 1926, an increase Of
1873 per cent over the 1910 federal
census Of 1894.
Had the assessors found enough adj
ditional values in new and old prop
erty to have kept up an increase corr
responding even to the population, this
increased valuation would have kept
dlyn the millage levy 5.5 per cent.
So instead Of 115 mills levied this year
the levy would have been 108 mills.
But II the real or even approximate in
crease of values had been found year
by year in keeping with the building
and growth Of the city. it is very nat
ural to presume that the levy for 1915
would have been less than 100 mills
instead Of more.