USA > Iowa > Davis County > History of Davis County, Iowa, containing a history of the county, its cities, towns, etc. > Part 49
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J. K. Powers
1146
Thomas Hooker
1213
Daniel Dougherty
1210
Attorney General.
Smith McPherson
1145
W. A. Spurrier.
1213
C. A. Clark.
1210
Judge Circuit Court.
H. C. Traverse
1231
D. H. Payne.
965
J. W. Freeland.
1363
Clerk of the Courts.
D. Duffield .
1181
J. B. Welch
1149
W. H. Taylor
1279
County Supervisor.
Jeremiah Miller
1122
Al. Power
1230
Levi Beauchamp
1214
County Recorder.
Maggie L. Smith
1056
Fred. Ainz
1183
A. C. Lester
1297
OFFICIAL CANVASS OF THIE VOTE OF DAVIS COUNTY, AT THE GENERAL ELECTION, HIELD OCTOBER 11, 1881.
GOVERNOR.
LIEUTEN- ANT OOV- ERNOR.
SUPREME JUDGE.
STATE SUPERIN- TENDENT.
SENATOR- SECOND DIS- TRICT.
REPRE- BENTATIVE.
TREASURER.
AUDITOR.
SHERIFF.
COUNTY SUPERIN- TENDENT.
SUPER- VISOR.
SURVEYOR. . CORONER.
TOWNSHIPS.
B. R. Sherman.
L. G. Kinne.
D. M. Clarke.
O. H. Manniug.
J. M. Walker.
J. M. Holland.
Austin Adams.
H. B. Hendershott.
W. W. Williamson.
J. W. Akers.
W. H. Butler.
Alex. Brown.
M. Creswell.
F. H. Carey.
J. J. Hamilton.
T. O. Walker.
S. B. Downing.
S. M. Eppley.
M. Dowoing.
M. M. Boyer.
John M. Smith.
Geo. M. Swaim.
W. S. Stevens.
J. P. Toombs.
John Rhodes.
W. H. Monroe.
D. W. Hastings.
J. C. Dooley.
E. P. Miller.
W. L. Fidler.
Thos. Duffield.
D. B. Blosser.
J. E. Devault.
D. C. Greenleaf.
GJ. J. Selman.
1. J. Shelton.
Salt Creek ..
54
55
54
97
55|
54
55
55
54
96
56
54
99
52
46;111
49
43|110
45
54
63
49,101
56
53| 98
55
541
97
65
64
55
Lick Creek
66 80
131
66
80 131
67
80
130
67| 80
131
66
80
131
70
75.
131
66 83
128
65
80
131
66
131
64 87
122
57
85
134
67
80
130
67
79 131
Soap Creek
71
62
41
62
71
41
71
45
62
71
40
63
69
35
70
74
37
63
70
39
65
70
39
65
73| 38
61
74
62
42
50
63
48
55
61'
48
57
Fox River.
50
76
60
15
76
60
15
76
50
15
73
49
14
78
46
15
78
46, 25
48
15
77
61 15
75
48, 18
75
56
14
71
49
20
72
50, 15
76
Drakeville ..
66
18
24
66
18
24
66
18
24
66 18
24
66
17
25
62 15
30
62: 25
63
18
29;
68, 17
25
64, 21
25
72 14
24
66
19
25
67 19
24
Bloomfield .
262 162
237
262 162
236
262 162 237
264 162
234
264 154
242
254 177 61 35
272 171| 217
252 166
240
263|177
2191
250 162
248
262/160'
239
272 166
232
257 149
265
Perry . . .
60
84
€6
60
34
60 34
66
60 36
67
60 34
66
64
631 37|
60
60: 35
65
63| 35
59 34
67
61 34
65
69
27
64
59 34
67
Union
121
99
47
90
47
121 100
47
121,
99
43
111
99
48
117
98
50
118,105
43
125. 95
48
121
98
43
115 101
47| 120 100
48
124
98
46
121 98
47
Prairie .. ..
61
30
30
40
61
30
40
30
40
60
29
41
56
41
63, 29
39
86| 13
32
68
20
41
67|
39
34
61 30;
40
61
30
40
61| 27
43
Roscoe.
21
42
33
20
43
33
21
42
33
42
33
21
42
32
23
38,
33
24 39
32
34
34
38
21
39
34
20
43
32
21| 42
33
22
41
33
21
42
33
Grove.
65
38
85
65
38
85
38
85
66'
39
80
65
38'
85
38
64
32
87
78
31
79
70
38
80
65'
38
84
65
38
85
651
85
65
38
85
Wyacondab
44
96
44
96
93
44
96
44
96
92
45
96
92
95
05
48,
91
43
96
94
52
94
87
26 82
125
44
96
93
44
93
44, 96
93
Fabius
44
70
421
70
68
42
70
58
49
65
42
70
68
70
67
32
69
18
42
70
68
46
68
66
42
70
67
41
70
69
39.76
62
42 70
68
West Grove
57
72
74
57
72
74
57
72
74
57. 72
73
47
65
76
63
64
83
59 72
71
58'
72
53
68
81
55
71
76
67
71
74
. 68 72
71
59
69
74
-- -
Totals .. 1092 943 1147 1091 944 1146 1092 944 1147 1095,950 1101 1082 922 1171 1078 921 1166 1088 978 1105 1118 921 113111117 933 1120 1038;954 1175 1106 930 1143 1114 938 1125 1088 922 1171
Pluralities .. ..
56
55
55
6
...
99
93
17
13
3
137
37| ..
11
83
HISTORY OF DAVIS COUNTY.
SCATTERING: Drakeville township-Governor, R. C. Davis, 1; Lieutenant-Governor, James McCabe, 1; Supreme Judge, W. I. Purnell, 1; State Superiotendent, E. L. MIotchkiss, 1; Senator-2d District, John Blackmore, 1. Bloomfield township-Surveyor, J. J. Selman, 1.
467
71
40
62
70
41
63
Marion ..
52
56
62
49
49
57
51
50
66
61
48
59
60
45
60
511 49
51
48
58
51
48
58
51 49
67
36
63
49
41
71
121}
40
61
. ..
65
61
21.
70
-
--
57
68
22
227]
22
65
85
43
04
71
98]
79
J. W. Pirtle.
D. Swinney.
97
64 96
62
15
93
96
38
41
Mrs. A. M. Swaim.
.
62
468
HISTORY OF DAVIS COUNTY.
FINANCIAL REVIEW.
The financial history of Davis eonnty is, in the main, ereditable to its people and officials. In the early days, the publie business covered so little ground, but little attention was required to keep the records, compared with its complicated character of to-day; yet, owing to the scarcity of rightly- mnade books, it was no small task for the officers to manage their affairs as they should do, and keep connectedly and consecutively, elear records of everything so as to be understood by posterity, when the makers thereof had gone where such records are not kept. The early-day officials, too often trusted to memory, or made serap memorandums, not now easily distin- guished. And now, too, many of these papers appertaining to the early business are known to be lost, no regularity and system having been ob- served in their care and preservation. Some exense ean be offered in behalf of the first officials, many of whom had no previons training in public busi- ness, and, as said before, they had no books, and generally affairs were in an embryotic state.
In those days the office of treasurer was combined with that of recorder and collector. Ile had not only a business headquarters, and the custody of the publie funds, but it was also a part of his duty to call upon delinquent tax-payers, in order to seenre their assessments. Coupled with these onerous duties was rather inadequate remuneration, and bnt few men sought the places, perhaps because the emoluments thereof were not sufficient to warrant any energetic effort. It was reserved for another generation to seek office for the spoils. In the early days salaries were meagre, and the temptation to use the public funds-the guards thrown around and the methods of examina- tion not being equal to those now existing-was stronger oftimes than the determination to do right. Without desiring to make any invidions com- parisons between the past and the present, it may not be improper to say, that the county treasury contributed more often to the funds of private in- dividuals, than the reverse. Although enterprise has impelled the expendi- ture of many thousands of dollars for county buildings, sehool-honses, bridges, etc., yet every dollar of county obligations has been met at matur- ity, and the county has no debt. Davis county warrants are worth one hun- dred cents on the dollar, a fact which but few western counties can announce to the world.
In this connection it may not be uninteresting to give some general observations and facts concerning taxation, and the process by which varions countries succeed in obtaining revenue from willing, but more often un- willing subjects.
469
HISTORY OF DAVIS COUNTY.
"What are taxes? Cooley, in his work on the " Law of Taxation," says: Taxes are the enforced proportional contribution of persons and property, levied by the authority of the State for the support of the government and for alt the public needs. * The citizen and property owner owes to the government the duty to pay taxes, that the gov - ernment may be able to perform its functions, and he is supposed to receive his proper and full compensation in the protection which the government affords to his life, liberty and prop- erty, and in the increase to the value of his possessions by the use to which the money con- tributed is applied.
Adam Smith's well-known maxims -four in number-are indorsed by a majority of modern writers ou the principles of taxation. John Stuart Mill, in a preface to this quotation, says " they are classical," and are "gen- erally concorred in by subsequent writers." The four famous utterances have been condensed, in substance, as follows:
First .- The subjects of every State ought to contribute to the support of the government, as nearly as possible, in proportion to the revenue which they enjoy under the protection of the State.
Second .- The tax which each subject should pay, ought to be certain, and not arbitrary. The time, manner of payment, and the amount ought to be thoroughly understood by the con- stitution, and by everybody else. When this is not the case, every person subject to the tax is more or less in the power of the assessor, or tax gatherer, who can either aggravate the tax upon any obnoxious contributor, or extort by the terror of such aggravation some pres- ent or perquisite for himself. The uncertainty of taxation encourages the insolence, and favors the corruption of an order of men who are naturally unpopular, even where they are neither insolent nor corrupt. The certainty of what each man ought to pay, is a matter of so great importance, that a small degree of uncertainty is a greater evil than a considerable degree of inequality.
Third .- Every tax ought to be collected at the time, or in the manner, most likely to be most convenient to the contributor. A tax on lands should be collected at the time when rents are usually paid.
Fourth .- Every tax onght to be so continued, as both to take out and keep out of the pock - ets of collectors as little as possible over and above what it brings into the public treasury. There are four ways in which the tax-payers can pay more money than the State receives. One of these is to be found in a complex and cumbersome system of collection, whereby a large amount of machinery may be employed whose cost of running may involve a consid- erable amount of the taxes received. In the second place it is calculated to divert a portion of the labor and capital of the community from a more to a less productive employment. In the third instance, those who incur forfeitures by attempting to evade are frequently ruined, and thereby, the community is deprived of the advantage which would result from the em- ployment of their capital. And again, in this case, an injudicious tax creates great tempta- tions to smuggling. The fourth manner in which more may be taken out of the tax- payer's pockets than gets into the public treasury, is to be found in the frequent visits and odious examinations of revenue agents, which are not only expensive and vexations, but they have the tendency, by their restrictive character, to oppose obstacles to improvements in the processes of manufacture.
It may be said that all taxation in civilized countries is founded upon
470
HISTORY OF DAVIS COUNTY.
these maxims, with little, if any variation. There can be no dispute as to. the value of the principles involved in them; it is only in their interpreta- tion and application that there have arisen differences. These differences apply more especially to the first maxim, and involve the methods of seenr- ing the equality of taxation, and which is, at this time, the problem which statesmen and economic writers are trying to solve. In fact, every system is an attempt to secure a revenue through some system which will produce the smallest degree of inequality. To seeure this, there have been tried a thensand and one forms of taxation.
The people of the United States, of Iowa, of Davis county, know but little of the burdens of taxation. Here the taxes are merely local, so far as the great majority of the people is concerned; the levy being confined to real estate and personal property. The people of this country contribute little or no tax toward the support of the national government, unless they indulge in the use of spiritnous and malt beverages and tobacco. From these unnecessary Inxnries, and other things not absolutely necessary to the needs and comforts of the masses, the national government derives the greater part of its revenne. We frequently hear a great many platindes. and theories concerning the burdens of taxation imposed by the American system of protection. We read in the free-trade journals about taxes upon every actiele which enters into the month, or covers the back, or is placed under the feet-taxes upon everything which is pleasant to see, hear, feel, smell, or taste-taxes npon warmth, light, locomotion-taxes on everything on earth, and everything under the earth-on everything that comes from abroad, or is prodneed at home -- taxes on raw material-taxes on every fresh valne that is added to the world by the industry of man-taxes on the sauce which tempts man's appetite, and the drug that restores him to health -on the coat worn by the judge, and. the rope which hangs the criminal- on the poor man's salt and the rich man's spice-on the nails of the coffin: and the ribbons of the bride, and so on, ad nauseum. Even startling lists- of articles and figures are given, until one is almost lead to believe that the government really devours the substance of its subjects. But how unreal the picture! No country under the shining sun is more prosperous than ours; indeed, in no land does an equal degree of prosperity exist among the entire people, as in the United States. Our space forbids a comparison be- tween the American people and those of other countries; suffice it, how- ever, to say that every steamship from foreign lands bears to our shores those who seek, and here obtain, the liberty and happiness they fail to seeure on their native soil.
But in relation to the question of how to make all bear an equal share in
471
HISTORY OF DAVIS COUNTY.
their contributions to the governmental support. The general assembly of Iowa wrestles with the question at every session. The late auditor of State -Mr. Sherman-in his official report to the eighteenth general assembly, and in contributions to the press, presented elcarly and forcibly, the inequalities of the present assessment laws of the State. The problem of just how to frame them with justice to al!, is as yet, in process of solution. This is because it is not settled. There are as many systems of taxations in existence, as there are governments having the power to tax. Scarcely any two States in the American Nation have precisely the same methods, and there is abont as inuch dissimilarity in the processes of the various governments of the world. Each raises a revenue which is entirely unlike. Not only are there a great variety of methods of thus getting money, but there are multitudes of theories clamoring for trial in this regard. Right here, however, it may be said that most countries are agreed upon one principle of taxation, which is formulated, by Amasa Walker, in these words: "The heaviest taxes should be imposed on those commodities, the consumption of which is pre- judicial to the interests of the people."
Volumes have been written upon this question, and every page of this history might be filled, and not decide upon the value of any of the theo- ries of taxation. It would be curions, as well as instructive, to present the salient features of the systems in vogue in the various countres in christen- dom; but, we can only glance at the continental groups: Europe offers much worthy of study and imitation, and more which it is equally desirable to avoid. Nearly every European nation is greatly in debt, and many have an annual deficit. The raising of money to meet the increasing indebted- ness forms the chief problem in the mathematics of European statesman- ship. Could all the debts accumulated by wars be wiped out, and the an- nual expenditures for standing armies be disposed of, two-thirds of all national indentedness and taxation would disappear. It is the savage ele- ments in man, his desire for blood and conquest, which inflicts upon the human race its greatest financial burdens.
In looking over the sources of revenue of various countries, no conceiv- able method of raising money has been overlooked. Each European conn- try grinds its subjects in a variety of ways-by direct taxes, custom duties, by stamps, by combination with subjects in building railroads, eanals, tele- graphs; or in running whisky, tobacco, or gunpowder factories, or lottery establishments; through fees in every imaginable form, by taxing the money one loans, and again the one who borrows it. In Europe, Russia and Turkey are the two countries not particular how they get money. Taxes are there apportioned among the various towns and districts, and the money must be
472
HISTORY OF DAVIS COUNTY.
forthcoming, no matter who pays it, nor how unequally. One cannot travel far enough to avoid the tax-gatherer. He precedes the missionary, and is found wherever people exist, and there is a power to tax, and money to collect. Africa knows him as well as the citizens of Paris, London, New York, or Davis county. Except as to his existence, there is not much to be learned as to his proceedings in Afric's sunny land. Excepting in Liberia, and in the colonies, taxation is simply downright robbery. Asia being the oldest civilization in existence, ought to furnish the world some valuable ideas how to secure the largest amount of revenne from the fewest sonrces-with the fewest inequalities; but it does nothing of the kind. Every manner of tax is levied in the semi-civilized countries; while China presents the novelty of taxing exports, rather than imports. The financial condition of Asian countries, is more a matter of guess work than of certainty. The govern- ments in some of these countries, as in some of those of Africa, send ont the military to gather their revenue without the formality and delay of as- sessments, equalizations, and other elements of the civilized system. The island continent of Australia presents nothing new in methods; nor does South America, except some few hints might be gathered as to new things which might be taxed. The chronic revolutionary condition of affairs in the quasi-republics of Central and South America, renders anything like a correct statement of their finances and methods an impossibility. A study of financial affairs in our Southern sister countries will show how enormous debts are piled up, and immense revenues obtained by resorting to every possible form of taxation; and yet nothing comes of it except social dis- order and bankruptcy. In the United States, the government income is de- rived from duties upon imports, and internal revenue; the latter including indirect taxes upon spirits and tobacco, and in addition, bank taxes, public land sales, fines and penalties, and consular, and other fees. The people of Davis county, however, contribute very little, if anything, to the national revenue, except as they indulge in luxuries. Our taxes are principally State county, and municipal. No country on the round globe is as free from op- pression in every form, as the United States, and no State in this grand Nation of ours, has a better financial record, and lighter taxes, than Iowa. And, too, not one of her ninety-nine counties, can exhibit a higher, and bet- ter financial condition than can Davis in this year of 1881.
An examination of the condition of things in every other land than this, must lead the most discontented to soon become content -- to become sat- isfied that the dwellers within this great commonwealth, which is washed on either limit by the two great rivers of the continent, the Mississippi and the Missouri, have cast their lives in pleasant places.
473
HISTORY OF DAVIS COUNTY.
We now return from our general observations, to a review of the finan- cial affairs of the county, showing the number of aeres assessed, and the assessed value of the lands and town lots, and personal property; together with the amount and kind of taxes levied, covering a period of thirty years -from 1844, to 1882, as far as ean be gleaned from the records.
The financial history of the county will not be found in very good shape, for the reason that no record has been made of any of it, and what we have succeeded in gathering together has been gleaned from the old original as- sessor's books (where they could be found), and from old papers stowed away in the auditor's office. These old books and papers have never been taken care of, and a great many of them are lost.
1845-Levies: For county purposes, five mills on the dollar. For Terri- torial purposes, one-half of one mill per cent, and a poll tax of fifty cents for county purposes.
1846-Levies: For county purposes, five mills, and a poll tax of fifty cents. For Territorial purposes, three-quarters of a mill per cent, and for school purposes, a tax of one mill on the dollar.
1847-Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes, two mills on the dollar, and for school purposes, one mill on the dollar.
1848-Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes, two and a half mills on the dollar, and for school purposes, one-half of one mill per cent.
1849-Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes, two and one-half mills on the dol- lar, and for school purposes, one-half of one mill per eent.
1850-Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes. two and one-half mills on the dol- lar, and for school purposes, one half of one mill per cent.
1851 -- Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes, three mills on the dollar, and for school purposes, one-half of one mill per eent.
Whole amount of tax collected. . $3,070.59
Solvent delinquent tax 499.65
Total expenses for the year ending July 1, 1852 2,123.40
Excess of revenue over expenses . 1,446.84
1852 -- Levies: For county purposes, four mills on the dollar, and a poll tax of fifty cents. For State purposes, one and one-half mills on the dollar,
10
474
HISTORY OF DAVIS COUNTY.
and for school purposes, one-half mill per cent, and for road purposes, one mill on the dollar.
Whole amount of tax collected $4,273.85
Whole amount paid out .. 4,273.85
Amount of overplus of warrants 200.46
Whole amount to be canceled 4,407.80
1853 -- Levies: For county purposes three and one-half mills on the dol- lar, and a poll tax of fifty cents. For State purposes, one and a quarter mills on the dollar, and for school purposes, one-half mill per cent, and for road purposes, three mills on the dollar, and for bridge purposes, one-half mill on the dollar.
The population of the county this year, as returned by the assessors, was 9,784.
1854-Levies: For county purposes, three mills on the dollar, and a poll tax of fifty cents. For State purposes, one and one-fourth mills on the dol- lar, and for school purposes, one-half-mill per cent; bridge, one-half mill, and road, three mills. Personal property assessed, $820,899. .
1855-Levies for county purposes, two mills on the dollar, and a poll tax of fifty cents; for State purposes, one and a quarter mills on the dollar; school, one-half mill; road, three mills; bridge, one-half mill.
The report of the treasurer in July, 1856, is as follows :---
Amount of county revenne received $4,576.02
Paid out on warants 4,492.93
Balance in treasury $ 83.09
Delinquent tax of 1855.
438.60
Delinquent tax of 1853 and 1854 600.00
Of this, estimated solvent. 319.30
State revenue collected 2,481.54
Paid State Treasurer 2,467.05
Balance in treasury $ 14.49
Bridge fund collected 1,239.15
Paid on warrants 394.64
Balance in treasury $ 844.51
School fund collected. 807.59
Paid school fund commissioner 523.96
Balance in treasury
$ 283.63
475
NISTORY OF DAVIS COUNTY.
Cash road fund collected 1,100.50
Paid township elerks
SS9.92
Balance in treasury 210.58
Certificates of labor received in payment of road tax, $6,300.64.
This is the first report that can be found, in anything like decent shape. 1856-This year is found the first abstract of assessment of Davis county:
No. aeres of land 270,378 .... value . $ 1,00S,302
No. town lots
451 ... value
10,772
Horses
4,006 .... value
226,961
Mules
171. . . . value 7,905
Cattle.
11,964. value
144,758
Sheep
13,347. .. . value
13,722
Hogs 22,664. valne
32,364
Merchandise value.
28,350
Manufactures value 2,100
Carriages and vehicles. 1,516. value
140,487
Additional personalty value
48,733
No. polls. 2,200. valne 75,118
Total $1,739,572
1857 -- Assessment: County fund, $7,943.45; poll, $1,182.50; State, $7,- 943.45; sehool, $1,985.85; bridge, $1,985.85.
1858-Assessment, personal property, $809,407. Levies: County fund, $7,206.58; poll, $1,249.00; State, $5,404.94; school, $5,404.94.
Tax collected for county revenue $6,961.49
Tax collected for State revenue.
6,114.58
Tax collected for bridge revennc. 1,525.02
Tax collected for school revenue 1,527.13
Tax collected for road revenue. 873.22
1859-Reports can only be obtained this year of Grove, Perry, Union, Fabius, Wyaeondah, Marion, Fox River, Drakeville and Bloomfield townships, which show a total of acres assessed, 217,971; valued at $1,428,237; town of Drakesville, value of lots, $12,495; personal, $42,688; Fox River, per- sonal, $66,852; Grove, personal, $48,952. Levies: County revenue, $5,638.15; poll, $1,200.00; State, $4,228.00; school, $2,819.00.
1860 -- Levies: County fund and poll, $6,655.08; State, $3,409.42; school $2,727.54.
1861-For this year only part of the assessment can be found, that of
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