Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1916-08-23
TAX LAW REFORM.

r.-- Marshalltown, Ia, Aug. ~. 1915.
Times-Republican l was very much
pleased and interested in the article
TAX Law Rforn1s' by Deputy State
Auditor E. S. Gose, and have been wait
ing to see if some one would not come
forward with suggestions or crifi-
cisms The only criticism / would make
is, that Mr.. Gose did not go far enough
into the existing evils Of, the present
law s jsf
The matter of forming laws and reg
ulations for making assessments and
the collection of taxes is one of the
most difficult, intricate and complex
duties facing the legislators OF today.
For in trying to correct the evils in one
case YOU are in danger of creating an
in justice and a hardship in other cases.
1t requires good, sound judgment and
practical experience to even attempt
any of these reforms.
Now we will start out with the prop
osition that NO one should be COM
PEELED to pay a tax on anything which
he does not own in fact For example:
A young man wishes to procure home,
for 50 900. has $500 in cash to pay down.
DuSS tlic plopclts, pays ihS WV
and gives a mortgage for $500. The
man who sells him the place knows
him TO be an Industrious young man
and has no doubt but that he will pay
for it and gives him deed for it. Why?
Because he knows that when the as
SCISSOR comes round at the first OF the
year that the person who then holds
the deed will have the taxes to pay on
II. Now this young man not only pays
the whole tax but also pays the interest
on the mortgage and the holder OF the
mortgage gets off by paying only 5
mills on the dollar. The law should be
that the young man should pay one
fourth and the mortgage to pay
three-fourths Of the taxes, also that the
young man should pay rent on three
fourths of the property. Then again
as to taxing business men. The law
says that the assessment Is to be made
on the invoice Of stock on January l..
In many cases the stock Is much larger
on Jan. l that at any other time Of the
year, for instance, those handling build
ing material, farm and agricultural i'm
plements, etc. But l hear some one
say that you can not have law to as
sess ore man in January, another Feb
ruary and so on you must have some
fixed time for all. While that Is true. i
would have the assessment made on
the general average for the whole
twelve months of the year, which would
makerit fair and equitable, not only to
those with large invoices at the first
Of the year, but also to those having
large invoices during the rest of the
year. For you will find many business
men having their goods delivered in
any other month except December or
January for the reason that they do not
wish the assessor to come round at
the time when they have large in
voice of stock on hand, and you can't
blame them, for it is human nature
AS to deducting liabilities from stock.
the law is all right in not allowing it
to be done, for it is different in the
merchants case, for his goods are gem
orally paid for in thirty, sixty or ninety
days. while that Of the real estate
owner runs for a term Of years. beyond
assessment periods.
The principle of assessing all prop
erty at lis actual cash value and this
value to be the taxable value instead Of
at one-fourth, is correct, and the levies
wilt then be only one fourth Of what
they are at present. 1t seems like a
paradox but 1t is nevertheless true,
that 1t makes no difference whether you
are assessed high or low if every other
individual Is assessed on the same
basis, for If your assessment is high,
the levy will be low, and IL low the
levy will be correspondence high.
Having county assessor with COM
petent and experienced men under his
authority is a step in the right direc-
ton. and then pay them all II .s worth
and not a mere pittance of $3.50 day.
The extra amount paid competent men
in this position will be more than real
| lied by the county. The position Of as :