Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1922-11-22
DRASTIC CHANGES
IN TAXATION
Three New Measures Now Being
Drawn Up by the Legislative
Tax Committee Appointed
BY Iowa Legislature.
WILL SHOW WAY
TO SAVE MILLIONS
An Income Tax is Included i'm Re.
concentrations to the Law
Makers.

4 A'h0NtArs
] The state Legislative tax committee
appointed by the Iowa Legislature
two years ago To study the taxa.
tion problems of Iowa and report tc
the Fortieth general assembly 81
| now drawing up three measures
They are:
Creation of a state board of as
sessment and review of three mem
| berS who will devote all of their
time to the administration of the
tax laws.
A budget bill requiring the state,
the county and the city to prepare
budgets of proposed expenditures be-
fore tax levies are made and pro-
viding for the ''heading ofrH Of pro-
jects thru appeal to the state board
before the taxes are spread.
An income tax bill designed along
the lines of the federal measure
graded according to income with
exemptions.
Final drafts, of these measures
are now being prepared and unless
the commission changes its pres
ent plans all thY of them will be
presented to til legislature soon
after the opening of the session.
Prof John T.. Brindley of Ames,
head of the department of econom-
les in the state college and for
many years recognized as an expert
on taxation questions, is assisting
the committee.
The bills are based on the rec
concentrations of "a committee OF
tax experts who recommended to
the national association of tax
commissioners a few years ago what
are considered model taxing laws.
The states which have adopted these
laws have saved millions of dollars
to the tax payers according to Prof.
Brindley.
The members of the state board
of assessment and review would be
.appointted BY the he ayenaar--- vernon an, an,
approved BY the senate. They wos,la
nave the powers now delegated 10
ehe state executive council in the
making OF assessments against the
pubic utilities and in equaling the
assessments of the various counties
In addition they would serve as an
appear board and not only assess
ments of the county boards could
De appealed TO them but also. if the
proposed budget bills were passed
contemplated public improvements
ana their cost would be appealed to
TINS board by ee-holders. This i
SAID to be a safeguard which, has
saved states and counties now opey-
ating under similar laws millions of
dollars.
This measure would also provide
for a county board with the county
supervisors, county auditor and
possibly county clerk as members. |
IL would do away with the present
system of township or local ass
eSSor with force of assistants who
would give all their time to their
office.
1t is pointed out that there
would then be ninety-mne assessors
under this new uniform plan
whereas now there are about $500
ocai assessors, 1t is stated that
This system alone would save the
state at least $l25,00O In admin
stration expense.
The two budget bills. one for
county or city expenditures and the
'ther for state expenditures, would
mean the preparing of budgets by
ZACH county, city or school official
moving contemplated expenditures
or two years in advance and also
the expenditures for the
Wo preceding years, thus giving
pportunlty for comparisons.
II, Tor instance, a new school house
'as TO be built, an estimate or the
ost would have to be submitted and 4;
group Of property owners OBJ ,
ected to the cost their objections !
ould be presented 20 the ceuntvi
Oard ard an appeal could be taken l
desired to the state board. This |
said TO be a safeguard which has
tVed many millions to the states
mere such laws are operating. ;,
II an income tax measure were -
opted 1t would practically do away a
lth the state tax now required. The i
ate tax now amounts to around nine ey
MS. This would be reduced TO pos -,
ply two mills, it is estimated. az
senator II. S. Van Alstine, chair w
an of the state tax committee, is co
W working on an income tax ev
assure. The measure would inn 4,
Sc tax Of / per cent on incomes wv
@l,OOO, z per cent on those reach iu
$1,000, and 6 per cent on ey- ca
thing above $1,000. An exemp- Fl,
= OF $1,000 for unmarried persons,
yyoo Tor married men and $500 for
n chlld under eighteen would be
horized.
! IS argued that there are many ma
teSSional men with big incomes ha
, are not paying. much tax to the o.;
'e whereas a farmer with a small, -,
ome is taxed heavily on his farm IL
a business man pays big tax