USA > Iowa > Lucas County > History of Lucas County, Iowa containing a history of the county, its cities, towns, etc > Part 52
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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 nausaum. 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 between the American people and those of other countries; suffice it, however, 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 secure on their native soil.
But in relation to the question of how to make all bear an equal share in 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 assem- bly, and in contributions to the press, presented clearly and forcibly, the ine- qualities of the present assessment laws of the state. The problem of just how to frame them with justice to all, is as yet, in process of solution. This is because it is not settled that 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 about as much dissimilarity in the processes of the various gov- ments 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 mul- titudes 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 prejudicial 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 curious, as well as instructive, to present the salient features of the systems in vogue in the various countries of chris- tendom; but, we can only glance at the continental groups: Europe offers much worthy of study and imitation, and more which it is eagerly desir- able to avoid. Nearly every European nation is greatly in debt, and many have an annual deficit. The raising of money to meet the increasing indebtedness forms the chief problem in the mathematics of European statesmanship. Could all the debts accumulated by wars be wiped out, and the annual expenditures for standing armies be disposed of, two-thirds
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of all national indebtedness and taxation would disappear. It is the sav- age elements 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 country grinds its subjects in a variety of ways-by direct taxes, custom duties, by stamps, by combination with subjects in building railroads, canals, telegraphs; or in running whisky, tobacco, or gunpowder facto- ries, or lottery establishments; through fees in every imaginal 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 appportioned among the various towns and dis- tricts, and the money must be 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 where 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 Lucas 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 smount of revenue from the fewest sources-with the fewest inequalities; but it does nothing of the kind. Every manner of tax is levied in the semi-civi- lized 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 governments in some of these coun- tries, as in some of those in Africa, send out the military to gather their revenue without the formality and delay of assessments, equalizations, and other elements of the civilized system. The island continent of Australia presents nothing new in methods; nor does South America, execept 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 pilled up, and immense revenues obtained by resorting to every possible form of taxation; and yet nothing comes of it except social disorder and bank- ruptcy. In the United States, the government income is derived 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 Lucas county, however, contributes very little, if anything, to the national revenue, except as they indulge in luxuries. Our taxes are principally state,
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county, and municipal. No country on the round globe is as free from oppression 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 better, financial condition than can Lucas 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 satisfied that the dwellers within this great commonwealth which is wash- ed on either limit by the two great rivers of the continent, the Mississippi and the Missouri-have cast their lives in pleasant places.
We now return from our general observations, to a review of the finan- cial affairs of the county, showing the number of acres 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 1850, to 1880, as far as can be gleaned from the records :
At the organization of the county in 1849, the first custodian of the public money was Samuel Mckinley. The duties of the position cer- tainly did not weigh heavily upon his hands, as his first report to the board of county commissioners in 1850, shows the receipts of taxes during the preceding year to have been $2.18, of which the treasurer was allowed fifty-five cents as commission.
1850-The machinery of county government was just getting into work- ing order. The total valuation of real and personal property is recorded at $68,945, on which the tax levy was $448.14, divided into the following funds: State $137.89; county $275.78; school $34.47. The expenses of county control were light and did not exceed $125, exclusive of the cost of locating and surveying the county seat. The most important event in the financial history of the year was the contract with Beverly Searcy, elsewhere noted, to erect a court house, for which the sum of $374 was to be paid. The log structure was completed and occupied in October. This seeming lavish expenditure of money, largely exceeding the county tax levy, was not plunging the county into debt because of the receipt of funds from the sale of town lots, which under the law organizing the county, went to pay county expenses.
1851-The valuation this year was $111,555, nearly a doubling up over the preceding year. The tax books showed a levy divided into the fol- lowing funds: Poll $68.00; state $223.11; county $223.11; school $37.40; highway $136.00; total $687.62. James Jenkins had held the county purse strings to September 2d, of this year, when Samuel W. Walthall assumed control of the public funds.
1852-The books this year, for the first time, show figures enabling the searcher after facts to find a total of 34,809 acres of land entered for taxation. The value of lands was $57,246; of town lots $7,378; of personal
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property $27,611; a total of $92,245. The total tax levy was $1136.18, of which $86.50 was poll, $185.81 state, $497.43 county, $61.53 school, and $304.91 highway.
1853-This year nothing satisfactory can be gathered from the records, except that the state received $185.81, exactly the same amount as the year preceding.
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1854-The total assessment of real and personal property this year reaches $401,696, an amount four times as great as in 1852. The tax levy was $4,097.99, divided into the following funds: Poll, $169.00; state, 552.12; county, $2,158.41; school, $331.53; highway, $889.59.
1855-The acres for taxation on record this year number 183,500. The valuation of property had reached $925,425, of which lands were charged with $671,689; town lots, $41,460; personal, $212,276. The levy, was: poll, $329.00; state, $1,153.27; county, $4,617.44; school, $690.14; highway, $1,641.08; total, $8,430.93. By noticing the amount of poll tax, and mul- tiplying the total by two, the number of men over 21 years of age will be ascertained.
1856-This year, the valuation passed the million post, the exact fig- ures being $1,145,179, on which the taxes were $10,978.88, assigned to funds, as follows: state, $1,521.08; county, $7,262.94; school, $1,001.59; highway, $1,193.27.
1857-The record this year shows 267,986 acres assessed for taxation. Lands had gone up in value to the million, the assessment being $1,124,- 129; town lots, $129,964; personal, $268,168; total, $1,522,261. The poll tax charged was $402.00; state, $3,044.44; county, $6,089.16; school, dropped to $760.98; while roads advanced to $2,857.78; total $13,154.36. The retiring treasurer, A. Hull, found himself short a couple of thousand dollars, a deficit promptly met by Mr. Hull selling his farm, and restoring the money lost, not more by reason of wretched system of keeping the books, than from an incorrect legacy of delinquent taxes left him by his predecessor.
1858-Acres assessed, 264,525; assessed value of lands, $1,488,694; lots, $86,856; personal, $248,919; total, $1,824,469. The tax levy was lighter than in the preceding year. There was no road levy, but a new fund, that of district school, was added, asking for $1,084.53. The county school fund was also largely increased, the levy being $1,821.75. The poll tax was $509.50; the state received $2,721.54; the county, $6,378.05; total, $12,515.37. E. Gard, the county judge this year, gave a contract to W. T. Wade, the county treasurer, to build the court house, Wade's bid being about $14,000.
1859-Acres assessed, 266,671. The total valuation dropped to $1,440,656, a large decrease notwithstanding an increase in the number
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of acres entered for taxation. Times were stringent and assessors were disposed to be lenient in placing values upon lands, yet the tax levy was 25 per cent greater than in the year previous. The assessed value of lands was $1,060,08S; town lots, $139,857; personal $240,659. The dis- trict school fund this year doubled itself six times, over the preceding year, the amount levied being $6,036.64, which, with the county school levy, $1,436.52, made nearly half of the entire levy. The poll tax was, $526.00; state, $2,159.61; county, $5,034.50; highway, $1,153.63; a total of $16,- 533.09, including, $185.69 city tax, a new fund, which now appeared for the first time.
1860-J. B. Custer entered this year upon the first of his six terms as county treasurer. He found on settling with the retiring treasurer, W. T. Wade, that there was a deficit of $9,327.49. This fact, coupled with the additional knowledge that some $10,000 or 812,000 had been expended on the court house, for scarcely more than bare walls, conspired to put the temper of the people a little out of joint. The lower part of the court house, however, was fitted up and occupied by the county officers during the latter part of the year. Suit was brought against Wade's bondsmen, but nothing was obtained except a couple of hundred dollars from the sale of forty acres of land owned by H. Pollard, who was the only bondsman that had anything the law could reach. Wade's bond was only $5,000 as county treasurer, while his contract to build the court house was scarcely more than a verbal one, and entirely without bond for faithful performance. His method of business was shiftless and inex- cusable, and to it he was indebted for his downfall, and not to any inten- tion or desire to defraud the public. The number of acres of land entered for taxation was 268,240; the total assessed value of land was $1,065,733; lots, $137,708; personal, $244,360; total valuation, $1,447,801. The poll tax was $548; state, $2,900.61; county, $5,067.15; county school, $1,449 .- 57; district school, $6,658.21; highway, $1,396.59; total levy, $18,020.13.
1861-This year witnessed the inauguration of the war of the rebellion.
" Is death more cruel from a private dagger, Than in the field, from murdering swords of thousands? Or does the number slain make slaughter glorious?"
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Lucas county gave freely of her sons in the cause of freedom, and for the first and only time in her history was subjected to a direct tax levied by the United States government. The tax obtained was $3,143.06, in obedience to a resolution that passed the National House of Representa- tives on July 4th, by a vote of 53 to 49, and the Senate on the same day, by a vote of 28 to 7, levying a special war tax of five per centum upon all incomes exceeding six hundred dollars. The total valuation of real and personal property in the county this year was $1,574,012, onwhich the tax
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was $22,367.23, including $594.00 poll; $3,143.06 state; $4,718.95 county; $1,576.85 county school; $7,703.49 district school; $1,487.82 highway; and the federal tax of $3,143.06. The county judgeship system passed away with this year, and in the stead was substituted a board of super- visors or commissioners-a sort of county legislature.
1862-The assessed value of lands was $1,167,692; lots, $119,653; per- sonal, $254,507; a total of $1,541,852. The poll tax was $621.50; state, $3,083.51; county, $6,936.25; county school, $1,541.30; district school, 84,259.65; highway, $1,458.43; and for the first time the bridge fund levy appears, amounting to $1,153.35; total levy, $19,053.99.
1863-Acres assessed, 268,697; value of lands, $908,828; lots, $96,280; personal, $254,403; total, $1,259,511, the smallest valuation for six years. The poll tax was smaller, the amount being $553.00, owing to the absence of men in the army. The state fund was $2,519.69; county, $4,200.22; county school, $1,258.13; bridge, $630.99; district school, $5,320.16. This year the first tax in aid of railroads was voted, the amount being $6,292.79, to the Burlington & Missouri River R. R. Co. The tax was voted by the entire county. The total tax levy of the year was $20,775.48.
1864-Acres assessed, 267,708; assessed valuation of lands, $1,039,542; lots, $94,170; personal, $285,351; total valuation, $1,289,959. The poll tax was $555.00, an increase of $2; the state revenue was $2,580.39; county, $3,218.02; county school, $1,288.14; district school, $7,371,50; bridge, $639.30; city, $270.42. A new levy appears upon the tax books this year, one that speaks for the heart of the people. The new fund was for the relief of the families of soldiers, and the amount collected and disbursed was $5,159.00. The total tax levy of the year was $21,081.77.
1865-Acres 267,152; lands $1,039,542; lots $110,945; personal $430,- 488; total $1,580,975. The poll tax was $560.50, an increase of $5.50; the state revenue was $3,942.96; county $6,324.17; county school $1,574,- 17; district school $10,862.86-the school tax now, and in the subsequent years, absorbed half, or more, of the entire levy-highway $923.33; bridge $1,574.17; city $375.71; and again that tax of honor, $5,271.60, to aid the families of soldiers. The total tax of the year was $31,409.47.
1866-Acres, 266,887; value of lands, $1,036,000; town lots, $107,510; personal, $580,326; total, $1,723,836. Poll tax, $672.50; state, $5,164.45; county, $8,610.22; county . school, $1,716.79; district school, $10,937.39; bridge, $2,146.03; highway, $1,157.99; city, $1,023.84; an extra levy- $5,164.45-was made this year to collect a fund to purchase a poor farm. The total taxes of the year amounted to $36,593.66.
1867-The sensation of the year, was the absconding of E. T. Edging- ton, the county treasurer. He was one of the most popular of men and
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officials, and his downfall was a source of surprise or grief, to every one. His shortage was about $12,000. The bondsmen seized his property and turned in the proceeds of sales to help reduce the deficit. The board of supervisors appointed J. D. Wright to fill out the unexpired term, about six months, of the treasurer. Tedious negotiations followed between the bondsmen and the county supervisors, until 1870, when the question of relieving the bondsmen of further responsibility was submitted to the pecple and defeated by a vote of 1,254 to 113. Final settlement was then made. This year the total valuation passed the two million post, the exact figures being $2,042,841, divided in $1,305,196 for lands; $201,825 town lots; and $535,820 personal. The poll tax amounted to $747.00; state $6,124.21; county $12,250.62, a large increase; county school, $2,- 043.81; district school, $19,744.35, nearly double over the preceding year; bridge, $2,043.96; poor farm, $2,552.94; city, $290.17; total levy, $45,- 797.06. Mr. Edgington purchased the first safe for county use, previous to which county treasurers deposited with merchants or carried the funds in their pockets or stocking legs.
1868-J. B. Curster was again custodian of the county money bags. The books this year show 264,580 acres of land assessed for taxation. The value of lands $1,303,664; lots $200,617; personal, 8510,408; total valuation $2,014,689. The increase in the poll tax this year, and in several subsequent years, averaged about $50 a year, showing an increase in voters of about 100 yearly. The per head or capitation revenue footed up this year $836.50; state, $6,036.15; county, $8,040.78; county school, $2,014,- 97; district school, $18,699,49; bridge, $5,029.63; city, $619.89; poor farm, $4,028.78; and now a new and startling addition is made to the several funds, that of insane, the levy this year realizing $4,028.78, carrying the total tax of the county up to $49,334.97. This year was the last of the levies for the poor farm tax, the three levies realizing a sum sufficient to put in operation one of the best poor farms in the state.
1869-Acres assessed, 276,102; value of lands, $1,687,902; town lots, $262,721; personal, $588,848; total, $2,539,471. Poll tax, $935.50; state, $5,078.73; county, $12,703.60; county school, $2,541,70; district school, $28,469.04, a large increase; insane, $2,541.70; bridge, $5,078.73; high- way, $1,634.15; city, 81,599.54; total taxation, $60,582.69.
1870-The acres of land returned by the assessors this year, number 275,446; the total value of all property was $2,561,215, divided into $1,682,899 for lands; $263,342, for town lots; and 8614,974 for personal. The poll tax had gone seventeen dollars beyond a thousand; the state fund was $5,122.86; county, $10,245.73; county school, $2,561.44; district school, $25,444.88; the insane levy reaches its highest point, the amount being, $5,122.86; bridge, $5,122.86; highway, $2,038.12; city $1,059.10; total taxes, $57,734.85.
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1871-Acres, 275,710; value of lands, $1,940,824; town lots, $344,485; personal, $662,928; total, $2,948,237. Poll tax, $1,037.50; state, $5,896 .- 47; county, $11,792.95; county school, $2,948.24; district school, $35.366 .- 43, a large increase; bridge, $2,948.24; highway, $2,188.45; city, $1,849 .- 35. A levy was made this year for $5,896.47, to liquidate a little county indebtedness. A tax was voted this year, by Chariton township, in aid of the south branch of the C. B. & Q. R. R., and the depot at Chariton. The aid amounted to $35,907.95. The total tax was the largest in the history of the county, reaching the large sum of $105,832.05.
1872-Acres assessed, 275,708; for the first time the valuation of the property of the county reached three millions, the actual figures being $3,149,489, divided into $1,938,973 for lands; $344,393 for town lots; and $866,123 for personal. The taxes dropped from the high figures of the year preceding to $64,543.07 apportioned into funds as follows: poll $1,083 .- 00; state, $7,874.44; county, $17,323.73; county school, $3,149.78; district school, $31,551.37; highway, $2,137.76; city, $1,422.99; total tax, $64,- 543,07.
1873-The number of acres returned for taxation was 275,361. The variation in the number of acres is accounted for by the exemption of railroad rights-of-way, wagon road, school and church lands, cemeteries, etc. The state university at one time owned considerable land in the county, which under the law was exempt from taxation, and sales of this land added materially to make the differences. The value of lands this year was $1,858,172; town lots, $307,297; personal, $953,184; a total valuation of $3,118,653. The poll tax was $1,104.00; state, $6,237.27; county, $15,593.18; county school, $3,118.63; district school, $30,323.19; highway, $3,317.05; city, $880,63; total $60,573.95.
1874-Acres, 275,424; value of lands, $1,858.397; town lots, $308,041; and for the first time personal property reached a million, the figures being $1,067,262; total valuation, $3,233,700. The poll taxes amounted to $1,- 109.00; state, $6,467.58; county fund dropped to $9,701.37; county school, $3,233.79; district school, $29,341.93; highway, $3,381.25; city, $898.75; total tax, $54,133.67, the lowest for eight years.
1875 Acres assessed, 276,029; the value of lands had gone into the millions, the actual figures being $2,051,732; town lots were assessed at $360,946; and personal property at $1,162,047; total value, $3,574,725. The poll tax had increased nearly one hundred dollars, and stood $1,204,- 00; state, $7,149.88; county, $10,724.83; county school, $3,574.94; district school, $33,214.77; bridge, $1,787.46; highway, $2,536.50; city, $1,567.59; total, $61,759.87.
1876 .- Acres assessed, 273,588; value of lands, $2,050,706; town lots,
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$359,445 ;personal, $1,191,123; total valuation, $3,601,274. Poll tax, $1,- 293.50; state, $7,201.17; county, $16,202.64; county school, $3,600.59; dis- trict school, $31,729.93; bridge, $7,201.17, the largest levy ever made; high way, $3,194,76; city, $1,330.73; total, $71,754.49.
1877-Acres assessed, 276,317; the highest number on record; the valu- ation of lands was $2,202,671, also the highest; town lots were valued at $340,265; personal at $1,096,130; total, $3,639,066. The poll tax was $1,334.50; state, $7,278.13; county, $21,834.40, the highest levy ever made for this fund; county school, $3,639.07; district school, $30,042.25; bridge, $2,911.25; highway,{$3,082.12; city, $1,112.71; insane, 727.81; railroad tax (not paid), $21,036.72; total tax, $92,998.96.
1878-Acres assessed, 275,989; value of lands, $2,196,793; town lots, $343,679; personal property, $976,457; total value, $3,516,929; poll tax, $1,384.50; state, $7,034.12; county, $17,585.31; county school, $3,517.07; district school, $24,041.44; insane, $703.42; bridge, $1,055.10; highway, $2,598.66; city, $1,850.48; and a railroad tax in Liberty township for the north branch of the C. B. & Q, R. R. for $4,579.25; making the total tax- ation for the year, $64,349.35.
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