514 



IOWA. 



from $20 to $40, just as the estimates of the 

 different assessors varied. 



The following shows the equalized valuation 

 of the cities of Iowa for 1879, as determined 

 by the State Board of Equalization : Burling- 

 ton, $2,661,171; Cedar Rapids, $1,417,239; 

 Clinton, $1,111,848; Council Bluffs, $1,527,- 

 636 ; Davenport, $2,819,970 ; Des Moines, 

 $3,242,203; Dubuque, $3,886,634; Iowa City, 

 $1,118,769 ; Keokuk, $2,046,582 ; Marshall- 

 town, $1,039,532; Muscatine, $970,408 ; Oska- 

 loosa, $581,029; Ottumwa, $1,385,485; Sioux 

 City, $628,405 ; Waterloo, $781,401. The num- 

 ber of acres of land assessed in 1879 was 34,- 

 570,638. The value of these lands and the 

 town lots, as equalized by the State Board of 

 Equalization, was $303,715,646. The equal- 

 ized total value, including personalty and rail- 

 road property, was $405,763,581. The assess- 

 ment of property for taxes was the subject of 

 considerable discussion in the State. The law 

 requires the assessment to be made on the cash 

 values, and many believed that all the inequal- 

 ity arose from a disregard of the law, and that 

 the taxes of individuals would be less if it was 

 strictly obeyed. The State Auditor in a letter 

 on the subject expresses these views: 



I am clearly of opinion that if we could have a just 

 valuation of all the property of the State, and a conse- 

 quent reduction in the rate of levies, the disposition 

 to concealment of property would practically disap- 

 pear, and the great majority of taxpayers have a less 

 amount of taxes to pay than has hitherto been experi- 

 enced. 



It should be understood, and we have a right to ex- 

 pect, that upon a just assessment the rate of tax must 

 be lessened, and I apprehend that in most cases the 

 officers who determine our tax-levies would have re- 

 gard to this fact, and by proper reductions do their 

 whole duty to the people, whose representatives they 

 are. "We know that taxation is often heavy, but we also 

 know that those taxes are heaviest which we individ- 

 ually and voluntarily vote upon ourselves, and we fully 

 realize their necessity. Therefore, ceasing to inveign 

 against taxes and taxation which we know are an abso- 

 lute necessity in our government, we should endeavor 

 to have the law so administered that every species of 

 property shall contribute its rightful and proportion- 

 ate share. The law declares that property shall be 

 assessed at its " tme cash value." It is not always 

 easy to ascertain with exact precision this value, but 

 the assessor must exercise his best judgment, based 

 upon all the information he is able to obtain. But it 

 is quite as easy to determine what is cash value as to 

 fix upon third or half value, or even a less proportion, 

 as is frequently done. 



The Board of Supervisors of Jefferson Coun- 

 ty, who are likewise a County Board of Equali- 

 zation, prepared tables of the classification of 

 property for the use of the local assessors, and 

 addressed a circular to them, saying : 



Inasmuch as the laws of the State require all prop- 

 erty to be assessed at its true cash value, and the arbi- 

 trary departure from that standard or basis of taxation 

 in different portions of the State, according to the 

 whims of each particular locality, causes the grossest 

 inequality and injustice in the distribution of die tax- 

 ation, the Auditor of State is endeavoring to secure 

 the assessment of all property at one common value 

 the true one. Upon you is placed the original and en- 

 tire right and duty to adjust, level up, increase, dimm- 

 ish, and equalize the valuations or your townships ; 



and you are expected to see that all property pays 

 its share, and its share only, of the burden of tax- 

 ation. 



Land should be classed in the class which fixes its 

 true value ; moneys and credits may be valued at par 

 or less, as may be judged their cash market value. 

 The Board has no power over this matter, and it is to 

 bo desired that you assume the responsibility of seeing 

 that the township values are justly proportioned and 

 brought to a cash value. 



The Board further call your attention to the fact 

 that no fears need be entertained that an increase of 

 valuation of individual property willj in the end. per- 

 ceptibly increase the aggregate taxation. It will not. 

 The estimated amount of taxation to carry on the 

 machinery of State government and to meet the ap- 

 propriations of the Legislature has been made and 

 distributed to the counties, and the levy will meet it. 



Who shall regulate the rates of railroad 

 freights was shown by the action of the State 

 Board of Railroad Commissioners. In the lat- 

 ter months of 1878 three of the principal lines 

 crossing the State advanced their rates on coal 

 transportation variably from 5 to 25 per cent. 

 Immediate complaints were addressed by the 

 shippers to the Commissioners, who at once 

 instituted an inquiry into them. Finding them 

 supported by the new tariff tables, they ad- 

 dressed the companies, requiring them to for- 

 ward copies of the schedules for examination. 

 On their receipt they were scrutinized and com- 

 pared, and it was found that an equal advance 

 had been made by all three of the companies. 

 The Commissioners then addressed a letter to 

 the companies, setting forth that complaints 

 were made, and protesting against the increase. 

 The companies were asked to modify their in- 

 creased tariff unless they could show good cause 

 for refusal. Correspondence took place be- 

 tween the Board and companies which resulted 

 in an agreed conference. This meeting was 

 held on the 26th of March, and the presidents, 

 general managers, or general superintendents, 

 together with the general freight agents of the 

 railway companies, were present. The entire 

 subject was elaborately discussed, and while it 

 appeared that the increased tariff was even low- 

 er than those of many other Western States, 

 the Commissioners nevertheless insisted upon a 

 modification. The officers present were not pre- 

 pared to accede to the request without more 

 thorough deliberation than they could give the 

 matter at this conference, and asked for time. 

 Meetings of these officers were subsequently 

 held in Chicago, and the result was a modified 

 tariff which went into effect on all three of the 

 roads in April. A table of the modifications 

 showed considerable reduction of the rates on 

 merchandise, a reduction on grain, still more on 

 stock, while the reduction on flour and meal, 

 salt, lime and stucco, and coal was very marked 

 and lower than the Granger-law rates. The rates 

 on coal were the same as those of the Granger 

 act ; those on lumber were but slightly higher. 

 There is also a new class created, with a very 

 low rate, for which the Granger law made no 

 provision. The readjustment of classification 

 and the addition of the new class bring the re- 

 ductions down to an average approximating to 



