The Leon reporter. (Leon, Iowa) 1887-1930, 1917-08-02
Soldiers and Sailors Pay Debts After
War.

In response to a request from ADJ.
Gen. Guy E. Logan, Assistant Attor-
ney General J. w. Sandusky has is
sued an opinion as to the exemption
from taxation of all members OF the
military forces of the United States
who enlisted from Iowa, under the
law passed by the last general assem-
| bly,.
The law reads in part:
"The homestead of all soldiers,
sailors or other persons in the mill
tary or naval service OF the United
States shall be exempt from taxes
during their term OF service IN the
present war, or other property to the
81 no sGcrr MONIES Tsad. n
Adj Gen. Logan asked the follow
ing questions:
''What steps must be taken by
each soldier or sailor to avail thenl-
selves OF this eXemption?'
where such soldier or sailor has
paid one-half of his taxes on or be-
fore March ST, 1917, will he be en-
titled to an exemption for the second
half due on or before Sept 80"
is such soldier or sailor entitled
to an exemption on his homestead,
emption limited to $10,000?'
is such soldier or saiior entitled
to such exemption when the title to
the homestead is in the name Of the
wife?''
In his reply MI. Sandusky says
The statute makes certain eXemp-
tions for soldiers. sailors, and other
persons in the military or naval ser
vice of the United States, but tails to
designate by whom and to whom
such exemption shall be claimed and
made. The adjutant general is re-
uuired to keep a record OF all matters
pertaining to the organization CT the
military forces of the state and
should on or before the first day OF
September in each year, during the
continuance of the war, certify to the
several county auditors of the state
a list OF all soldiers, sailors and orh-
er persons in the military service OF
the United States from their respec-'
tive counties, and from such list, so
certified, the county auditor can en-
ter upon the proper records or Els
county the exemption authorized by
the statute. ~
''The exemption provided Tor by
the act does not apply to the taxes OF
1916, which were ascertained and
determined, and, if the first install
ment thereof had not been paid, were
delinquent before the law vas enact
ed.
.sThe exemption extends 20 the en-
tire homestead, Notwithstanding the
value thereof may exceed the sum OF
$4,000. If applied to other proper
ty, it is, of course, limited to thac
amount.
GAS to the remaining question, I
am constrained to believe, though it
is not entirely free from doubt, that
the exemption does not extend to q
case where the legal title to the home
is in the name of the wife of such
soldier, or sailor or other person
claiming the exemption.
Provision is made for extending
the exemption to other property to
the value and extent of $4,000, II
such soldier, sailor or other person
in the military or naval service of the
United States does not own a home
stead, and while it is true that the
law attaches peculiar character to
the homestead, giving husband and
wife each certain rights therein,
which do not obtain as to other prop
erty, regardless of whom the legal
title thereto may be in, yet 1t must
be held that the exemption herein
granted is personal and limited to
such sailor, soldier or other person
and cannot be extended to property
owned by his wife.
The law in addition to the taxation
exemption explained above, also ex-
empts sailors and soldiers from Iowa
from enforced payment of their debts
until six months after the war closes.