Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1915-04-06
FAIR PAVING TAX.

Observation-Disclosures: I notice In your
issue Of April that the senate passed
the committee highway bill So to II
but refused to give cities any part OF
the auto fund. A Municipality should
receive all the auto tax collected OF its
citizens to be used as paving funo
to pay cost Of intersections and to re-
lieve adjoining owners Of part at
least Of the paving tax. The paving
law as it now stands Is monstrosity
in that 1t compels. adjoining owners
to not only pay for pavement ad5oin-
ing their property but must also con-
tribute to the intersection pavement.
The public has more use OF the
pavement than the owner has. The
adjoining owner should contribute
part not to exceed one-third in case OF
private property and not to exceed one
half if business property and the bal
ance to be paid by the public.
The difficulty has been that taxes
have not been sufficient so that mu-
nicipilaties could do otherwise than to
carry out the system as fixed by stat
ute. Cities need more taxes, then
why should they not have all the auto
tax paid by their citizens to be a
pavement fund as far as it goes in re-
lieving adjoining owners Of grievous
tax burden?
The writer, owning $50 feet 'front.'
age in Grundy Center, was assessed
$1,000 for street pavement which he
uses only to walk over day by day,
but the farmers, the dray and bus
men are using it continually and don't
contribute one cent to its cost. And still
the legislature refuses to Go justice to
the cities. 5. H. BALDWIN.
Grundy Center.
Mr.. Baldwin cites an injusctice which
does exist in our street paving laws
altho his remedy of diver.ing the auto
to objection. Courts of equity and ex-
perience Of the past have recognized
distinct public benefit IN street paving
aside from the special benefit to pri-
vate property abutting and the tax
burden should be distributed according
to the benefits as nearly as possible.
In the first place the tax for street
paving should be distributed evenly
over the period of time in which the
paving is to last so that the taxpayers
Of each season will pay for their
streets as they use them. Inasmuch
as most street paving will last twenty
years it's first cost should be amortized
by a bond issue payable annually for
at least fifteen years. This done the
property benefited should pay only a
part Of the cost approximately half or
two thirds and the rest should be paid
by the city at large.
AS to the auto license tax the fell
low in town with an auto uses it too
much on the country roads to make it
equitable for his license money to be
spent entirely II town. It would be
far better to do as the California peo-
pie do and use the auto license money
for a state fund from which the state
could aid the counties in building hard
surfaced roads on The main roads. The
auto more than any other vehicle
needs the hard road. The auto owner
in town needs the trunk line roads
more than the farmer and his money
should go to aid and encourage the
kind Of road building which will serve
him best.
However the auto license is a wheel
tax in principle and if it is a fair tax
it should follow that wheel tax levied
upon dray wagons, delivery carts, ETC.,
would be fair way to raise revenue
for the city's share of paving ex-
pense. What we need in this state is
a commission Of economists and BUSH
ness men who will study the science
Of street and road taxation, examine
the experience and methods Of other
states and report a carefully planned
bill to the next legislature which will
give to Iowa its rightful place instead
Of the humiliating position she now
occupies in relation to all the other
states as regards her road legislation.