Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1921-09-08
r.. RS FIGHT TAX INCREASE
Attorney l.. Dee Mallenee to Repre-
sent Audubon County at Hear
So ing Next Monday.


the board of supervisors at the COM
ing regular session il the injunc-
lions sought by the railroads of the
state before the federal judges in
Des Moines next Monday is permit
ted to lie. The railroads through
the injunction sought are attempt
ing to escape from the levy made by
the executive council, certified to
the county auditor and to serve as a
basis for the collection of taxes for
the coming year. AS approximately
one-third of the taxes of the state is
paid by the railroads, the effect of
tying up the assessment and pre-
venting payment of their taxes the
coming year wouls DE the increase
of tax on privately owned properly
of about fifty per cent. The propo-
sition is a simple one. il the court
rules in favor of the roads, and the
controversy is continued in the
courts for several months, a most
likely eventuality, public expense
will have to be met by increased levy
on other property. For it is going
to require about so much to keep the
schools and other public affairs go
ing, no matter where the money
comes from. So, the decision of
Judge Wade and the two other
judges called to sit with him in Des
Monies is a matter of grave import
ance to every tax payer.
What is this trouble all about?
Briefly, the railroads are trying 20
get out of paying their share of
taxes and the stare government is
trying to make them come through.
1t is the duty of the executive coun-
ell, composed of the governor, secre-
tary of state, treasurer and auditor,
to make the levy on that species of
property, owned by the corporate
bodies in and out Of the state. When
the council took action 1t based the
taxable value on the invoices sub
mitted by the roads to the interstate
commerce commission, upon which
they are drawing returns from the
government under the Cummins-
Esch law. The state pody, assuming
as correct the valuations presented
under the law of the land for COM
pensation from the federal govern
ment, took them as basis for the
tax levy. But the roads, through
their representatives, objected to be-
ing assessed on such basis, and in
sisted upon another showing, an as
sessment that had mot been changed
since values took an upward turn a
dozen years ago. For instance, 1t is
said that a station building in one
of the cities was assessed upon val
uation of $4,000, but in the invoice
before the interstate commission up
~ xnht oh rxynr 0nl1nnfn6 WIG O
listed at $4,000. Another instance
is cited where a structure was listed
for taxation at $500, but before the
interstate commerce commission II
was down for $4,000. In defense of
such constituencies discrepancies
railroad men point out the differ
ence between the taxable values and
the real values of farm lands. They
are dumb before the impeachment
of dishonest dealing with the state
and federal governments.
Ordinarily, IL an individual is
made to suffer by erroneous taxation
he pays the amount, then seeks re-
dress by refund. The theory is that
the public should not suffer while
the errors concerning individuals
are rectified. But formulas disap-
pear before the will Of railroads. In
this instance the railroads are open
to the charge Of trying to escape the
payment of any portion of their
taxes, while drawing money from
the public treasury in the form of
guarantees.
In Audubon county the North
western and Rock island railroads
are plaintiffs in the effort to enjoin
the auditor and board of supervisors
jointly and severally. Every county
will be represented by its attorney
at Des Moines next Monday L. Dee
Mallonee, county attorney, will rep
resent Audubon county.