Decorah public opinion., 1923-02-14
TAX REFORM PLAN
OF The STATE.
Many New Laws Suggested by the
Joint Legislative Committee ON
Taxation.
VARIOUS NEW TAXES
ARE PRoPOsED
Some of the Laws Proposed Will No
Doubt Live and Others VIII
Die on the Way


the citizens of the state with tn,
general conclusions and suggestion
Of the joint Legislative commite,
on taxation, headed by Senator II. s
VanAstine, Of Gilmore City. which
recently made its report to the For
tieth general assembly, summary Of
the recommendations Of the com
mittee has been printed BY the state
Briefly stated, the major recon-
mendations Of the committee relative
70 Iowa taxation are:
First-Establishment Of a state
board Of assessment and review, con
sisting Of three members, appointed
by the governor, and confirmed by
the senate, for a term Of six years.
Standardization of appointment
Of a county assessor, in each county
who assumes all duties relating to
taxation now required of the county
auditor and local assessors. Such as
SCISSOR TO be appointed by a board
composed of the chairman of the
county board of supervisors, the
county auditor and the county treas
urer.
Third-Assessment Of all property
at full value, providing adequate
safeguards against increase in tax
burden.
Fourth-Inclusiv Of the produc-
tive or earning capacity of property,
az a factor in determining its actua'
value for taxation purposes.
Fifth--FS.ablishment OF county
board of review consisting of the
county board OF supervisors, the
county auditor and the county
assessor, with authority TO equalize
assessment in individuals property OF
class Of properly, with right OF
hearing and appeal by the taxpayer
Sixth--Establishment of a state
budget system, with ex-offico board
consisting Of the state board Of az.
sessment and review, the chairman OF
the appropriation committees and
the ways and means committees OF
the house and senate, the auditor Of
state, and the governor, who shall
act as chairman
Seventh-Estabishment of los 4
budget committees, consisting o.
town, county, or township board, witt
an equal number of free holders, VII,
shall constitute the budget commit
tee for such taxing district, .and VIII,
are required TO prepare estimates o
expenditures, giving full publicity t
such estimates, with provisions 70
hearings and appeal.
Eight-lmposition Of a tax o
gasoline of / cent per gallon, apply
ing proceeds of such tax in lieu O
mileage tax for county road buildin
fund, and repeal the present count
road building act.
Ninth-Approval of the principl
of state income tax, in lieu of othe
tax on most classes Of intangible
and personal property; and a supple
mentary tax combined with the gel
eral property tax on intangible pro-
erty. The revenue from such IA
should be applied in reduction of Il
general property tax.
Tenth-Impositon Of a tax on az
mission TO amusement, applyir
proceeds of such tax in reduction
county school taxes.
Eleventh. Recommendation tn
the administration Of the inheritan'
tax law be transferred to the sta
board Of assessment and review.
Recommendation that d
office of county recorder be abolish'
and the du,ies Of the same be tran
ferred to the county auditor
Recommendation tn
20 far as consistent with securil
public revenue, a policy Of segrega
ing or separating sources OF reven
between the nation and the sever
states be urged. We suggest IN
estate or Inheritance taxes should
abandoned by the federal governme
and relinguished TO the states as
source Of revenue,
Fourteenth We believe that -
tion 52io-U 8, II, s., relating 20 -
alton of bank shares should he
amended that slid section VIII N'
substantially the same legal mp,
that 4 was construed 20 eonS pf
(Contlnued on page y