Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1916-08-17

people whom they assess, without ref
erence to their qualifications. City.
town, and township assessments equal
lied by local boards WHO do not real
ize their full authority and obligation,
or else are afraid of offending some
influential citizen, consequently the as
sessments are most generally left as
passed upon by the local assessor.
Nov that the foundation for the
levy is made, excepting changes made
by the supervisors in equalizing the
values as between the different town
ships and the executive council in
equalizing assessments as between the
different counties, anything assessed
out Of proportion in the township, town
or city is carried on the tax books,
possessing the same relative valuation
without any chance for correction after
it leaves the township board or the
town or city council.
Then the valuations are oftentimes
equalized and changed by the board
of supervisors and changed again by
the executive council of Iowa. These
changes on the books must be made
By the county auditors of the state.
Now if all this were necessary the
county auditors would willingly do the
work but why not get away from much
OF this changing of figures, which sim
ply confuses one and increases the
chances for errors to creep in.
Then we find that automobiles are
charged fee under special statute ac-
cording to horse power in lieu of taxes.
We find moneys and credits assessed
on a millage basis, banking institutions
and money in competition with banks
assessed upon the SO per cent basis.
Railroads, telegraph companies and
telephone companies assessed by the
executive council on the basis Of earn
ing capa city.
Then we have government bonds.
drainage certificates and some other
classes of property exempt from taxa
ton entirely. We find upon our homes
IN Iowa mortgages amounting to 14.2
per cent of their value or s425, 79l,173.
We find on our farm lands mortgages
amounting to $1,000,00O,0O0. and yet
Our law says this property should be
assessed for it's full value, regardless
of circumference thereon
The Kansas Law.
Mr.. Gose referred to the Kansas law
where they have general property
tax system. He said that while this
system has it's faults, nevertheless thu
evils Of this system have been greatly
lessened in Kansas by the operation
Of the law passed in 1907 to enforce the
mandates of the law then in existence
that all property in the state shall be
assessed at its actual value in money.
Under the operation of that law,
continued Mr.. Gose. 'supervised by the
tax commission, the assessments of all
property in the state have been in
creased from s425, 100000 In 1907 to
s., $50, 922224 in 1916 and there ha
been such a readjustment of values to-
wards a relative quality OF assessment
as has markedly shifted taxes from
overtaxed interests to thos q
that before were relatively under
taxed"
Mr.. Gose reviewed the tax systems
in Montana and Minnesota. He said
that in Minnesota as in Kansas the tax
appreciates the impor-
lance Of both good local assessors and
Of efficient county assessors to SUI
pervise the work Now to this end"
he said. Il think we should advocate
better pay for local assessors and the
appointment of good, capable man as
county assessor to assist and instruct
them"