Year: 1877

Under this head the State Register
devotes column to the manner in
which both law and good sense are
regularly and habitually violated by
all the assessing officers in the State
of Iowa. 1t seems that the Secretary
of State has recently asked of all the
county Auditors in the State what
per cent. of the true cash value OF
property is returned for taxation in
their respective counties. The answers
to this question for the entire State are
published in the article referred to,
and show that in almost no two
counties is the assessment made
upon the same basis, and also,
that it varies from one-third, at the
least, to two-thirds, at the greatest,
of the actual cash value of the property
listed.


That this practice is wrong, both in
principle and policy, needs no argu-
ment. The Auditor of Poweshiek
Co., in his reply to the Secretary of
State, after stating that in that county
personal property Including moneys
and credits) is assessed at one-half
cash value, and real estate at from
one-third to two-tifths, proceeds to say
with truth and force:


You also ask my opinion in the
matter. / think there can be but one
opinion respecting the manner of as-
sessing property as practiced by the
Assessors OF every county in the
State, namely: that it is essentially
wrong and injurious, in every aspect
OF the case. In the first place, il is
clearly in violation of plain Statute
Dhieh should gOUern as to assessment.
2d. 1t is also clearly in violation of the
oath taken by the Assessor when en-
tering upon the discharge of his dtuics
and the direct tendency of which
on the mind of the Assessor, is to les
sen his respect for the sacred nature
OF the obligation, and corresponding
laxity on his part in insisting firmly
upon the observance of the law on the
part of those required to assist him
in the listing of their property-lead-
ing very many Assessors to wholly
ignore the requirements of the law
with regard to administering the oath,
reasoning, with what consistency can !
require them to conform strictly to
the law, whilst | am the first and
most flagrant violater thereof? Again
by this method of assessment, great
Injustice To the reputation and finan-
cial standing of the State results. If
the law was literally complied with,
the valuation of the State would ne
augmented nearly three-told, and con-
sequently the levy for revenue pur-
poses correspondingly diminished, so
that two-thirds of one per cent would
furnish ample amount for revenue
purposes, as two per cent now does,
which would make gratifying and
commendable showing to the peopl5
Of our own State, and invite the inves,
ment of capital from abroad. / might
also add that | believe that a consider
able amount of property that is not
reached under the present mode o.
assessing would be brought to light il
reduced to an actual basis and there.
by contribute its just proportion to
wards the burden of taxation.


The same writer further notes tho
only thing which can be urged in
extenuation Of this wholesale law
breaking-the apprehension on til,
part of each assessor. and OF each Coun
ty Board, that if they obey the law
others will not, and their township OF
county will suffer thereby in conse
quence of unequal valuation. He alst
recommends that the State Board o
Equalization shall communicate witt
each County Board before the mex
January meeting and insist on con
formity to the law, with suggestions
for necessary changes, including di
rections to Assessors that their book
otherwise will not be received.