The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1916-04-15
Voice Of the People
1.-THE Gate City does not assume re-
sponsibility for views expressed by
correspondence
Water Power Taxation.

|
upon the taxing officers to exempt
from taxation the property Of the Wa
ter Power company because certain
public officers at one time agreed to
do this. 1t must be and is admitted
on all hands that this agreement was
| illegal, as it is a direct violation of
the constitution and laws of the state
of Iowa requiring the taxation OF all
property except that expressly emept-
ed by statute and requiring the taxa
ton of all property of private corpora
lions for pecuniary profit in the same
manner that individuals are taxed.
{, This claim of moral obligation i'm
posed by an Illegal agreement Is but
| another way of saying that the pub
| lie officers today are morally bound
to violate their oaths Of Office, and
which under the statutes of Iowa
/ Code Section 1901 is q crime. The
| perverted and shallow reasoning that
would lead to the conclusion that an
officer was morally bound to commit
crime, or violate his oath, can only
be prompted by consideration of the
most selfish and sordid character.
The laws requiring the levy and
| collection of taxes are for the purpose
of raising a revenue to support the
government-state, county and mu-
| nicipal-under which we live, and the
levy and collection Of this revenue is
absolutely essential to the existence
of the government and to the main
tenance of law and order. The prin-
ciple that this revenue must be equal
ly distributed over all the taxable
property, regardless of the wealth or
poverty of the individual, is a prin-
pir MI 50
fundamental in our form of govern
ment. 1t is so fundamental in this
state that the escaping of this burden
of taxation by powerful corporations
is expressly prohibited by the consti-
tuition. With due regard to the
known disposition of corporations to
escape taxation, the state constitution
article s, Section q provides:
"The property of all corpora
tions for pecuniary profit shall be
subject to taxation the same as
that of Individuals
This constitutional provision Is
mandatory, and any attempt to evade
it has REPEATEDLY been held void The
statutes further provide that all prop
erty not expressly exempted by
statute shall be listed for taxation
and make it the duty of the assessor
to do this, and value it at its actual
value; and. when through with the as
seSsment the assessor must take an
oath that he has diligently endeavored
by every means in his power to ascer-
tain the true amount and value of the
property, and that the actual and tax.
able value is set forth in his return,
and that he has in no case omitted de-
manding statement of the property
he is required to list, and that he has
not in any way "connived at any vio-
lation or evasion of any of the re-
quirements Of the law in relation to
the assessment of property for taxa
ton" Code Section 1869
1t is then made the duty Of the
board OF review by express statute to
lower or raise assessments of any
persons or corporations "in such man
ner as to secure the listing of proper
ty at it's actual value and the assess
ment of property at it's taxable value"
Code Section 1870. Such officers
before entering on their duties take
an oath that they will faithfully, i'm
partially, and to the best of their abil-
ity discharge all the duties Of their
law. A willful violation of this duty
Thus we see that the law is abso-
lutely plain which requires the off,
GERS to list and assess property, and
that a failure to do this is violation
of the requirements of law, viola
ton of the oath Of office, and a viola
ton of the criminal laws of the state |
Yet to omit the property of the Wa
ter Power company or to exempt it |
from taxation in the same manner
that other property is taxed, involves |
upon the part of the officers doing It
the violation Of these laws, of their |
oath, and the commission of a crime. |
No man who really and seriously con- /
siders the moral side Of such ques-
ton can take the position that there |
can ever be any moral obligation |
which would require officers to do |
this. The suggestion that when ex-
pedient officers should violate the
most solemn obligations of the law
is but little if any better than sheer |
anarchy, and no one who advocates
this seriously can be called law abid-
ing. If the officers may violate their
duties when expedient, who deter
mines when they shall and when they
shall not commit such crime? Shall it
be at the dictates of their own person
al interests, OF the interest or some
selfish corporation or financial institu-
ton, or shall 1t be under the inf1u-
ence of some body or clique of men
who have set their arbitrary will at
defiance with the law?
The equality of taxation is the only
safeguard the poor man has against
oppression, and the principle Is too
sacred to be violated because Of the e.
nancial gain of some large institution
which poses as a public benefactor in
exchange for violated laws. Such
and those men who adj
vocate such doctrines, are on danger
GUS ground and cannot be said to
stand for any very high principles or
morals in urging. such doctrines
The revenues of the state must be
collected under some form of law, and
the officers who collect and have the