Webster City freeman. [volume] (Webster City, Hamilton County, Iowa) 1884-1946, 1921-09-19
EXPLAINS SOL,
der EXEMPT
State Auditor Glenn C.
Haynes Writes Letter
to all County
Auditors.
EXPLAINS EXEMPTIONS
Gives Information as to
Laws Passed by Last
legislature
EXPLAINS EXEMPTIONS

State Auditor Glenn c. Haynes, him
self an eX-service man, has written a
letter to all county auditors explaining
to them the laws passed by the last
lcwa legislature with reference to sol
der exemptions. His letter follows:
ITO the County Auditors For your
information and guidance am submit
ting herewith the following opinions
and interpretations of the attorney gem
eral regarding certain laws passed by
the Thirty-Ninth general assembly:
First: That if a person served in
both the Philippine insurrection and the
war with Germany he is entitled to the
tax exemptions allowed to those serving
i'll both wars-nauely, to the extent of
$1,000. CIV. X. c. Kendrick to Glenn
&. Haynes. August II. 1927
Second That ii man who served
in the Philippine instruction, or war
with Germany, marries Il woman who
served in the world war as nurse.
and both own property. each is entitled
tn the full exemption from taxation.
CIV. X. c. Kendrick to Glenn c. Haynes,
August Is. 1921
Buying Property.
Third: That if a person who served
III either the Philippine insurrection or
war with Germany buys property on
contract by the terms of which he
agrees to pay the taxes. and takes pos
session. he is entitled to tax eXemp
ton thereon, as 'hc property is the
I rOperty of the soldier within the con-
temptation of the tax exemption
statute. CIV. Il. e. Kendrick to Glenn
G., Haynes, August IL. 1921
Fourth: That the poll tax exemption
allowed soldiers of the Spanish Ameri-
can war was intended to cover both the
yer capita or head tax which is de-
signed in the code as poll fax and
the regular road poll tax, but that no
such exemption was granted to soldiers
of the late war. or what is commonly
known as the war with Germany, as
the soldiers of that war are limited to-
IN exemption on property not exceeding
$500 in value. John Fletcher to Glenn
c. Haynes. July 21 1911.
Fifth That in computing the tax
able value of bank stock. banks cannot
deduct certain items other than real
estate such rs depreciation on bills re.
ceivablp. difference between actual and
face value of government bonds. slow,
doubtful and bad paper. lB. J. Flick
TO Glenn {. Haynes. June ~. 1921
Due Taxes.
Sixth: That the board of supervi-
sors ut its regular meeting IN Septcm-
her. 1921. should levy the dog tax pro
vidcd for by section 45S Of the supple
l.cmt to the code, 1913. That chapter
40. acts of the Thirty-Ninth genera
II, scmbly. which repeats section los OF
the supplement to the code. 1913. does
not take effect until Jan. !, 1922, anu ,
until Chapter 40 is in effect. the old
law provided for i'm section 45S. sup
element to the code, 1918, is still in
force. CIV. X. c. Kendrick to Glenn
Z, HAYNES. August -. 1921
Seventh: That where an application
for dog license provided for in section
! of Chapter 40. acts of the Thirty
Ninth general assembly. Is made before
he county auditor. the county auditor
IS required to charge twenty-five cents
IS fee for making such application. and
nc cannot waive such requirement. tB.
|, Flick to Glenn c. Haynes, August 23.
l921.)
With reference to the county auditor
Ina rging the twenty-five cent fee IN
asses where an application for dog
license is made before him. | will say !
hat as the attorney general holds that
he county auditor must collect this fee.
/ would he Il fee of his Office and he
would he required to account for 1t the
amc as Other office fees.
Glenn {. Haynes,
Auditor of State.
CnhnnIo Ghnps.