The Smoky Hill and Republican union. [volume] (Junction City, Kan.) 1861-1864, 1862-05-29
Nonresident Tax PAYERS.

The manifest justice of requiring, says
the Topeka Tribune, nonresident land
owners to pay fair proportion of the tax,
upon such permanent Improvements, made
By actual residents, to alone enhance the
value of his own land and render it sale
able, is attracting the attention of our peo-
pie, our Assessors, and our County Boards.
In Usage county, measures have been taken
to this end, the County Boards yielding to
the demands of the people, and the Asses
sor will assess the lands of non residents
(that is those who reside in another State,
or who living in another county fail to
inform the Assessor Of their residence,) as
much higher as will equalize the taxes in
this particular. Will not our County
Board and our Assessor come to an under
standing ard take similar measures to
render equal and exact justice to all !? The
following communication will explain itself:
RIDGEwAY, Usage Co., Kas.,
April Sd, 1862. (
To the Commissioners Of Usage County,:
GENTLEMEN-The new tax law Of 1862
provides that all Improvements on lands,
exceeding in value five hundred dollars,
shall be valued separately, and be liable to
be taxed. There are men in our county
whose farms are nearly surrounded by
unoccupied lands. Their improvements
may be valued at $4,000. These improve
ments enhance the value of all the
lands in the neighborhood The owners Of
these farms will have to pay about twenty
dollars annually for the privilege of en-
hancing the value of nonresident lands,
the owners of which escape the payment Of
the personal road tax altogether. This
may be uniform, but it is certainly not
equal. 1t is therefore in violation of the
spirit and letter of our State Constitution
The article on finance and taxation makes
it the duty of the Legislature to provide for
uniform and equal rate of assessment and
taxation.
1 have given bond and subscribed on
oath for the faithful performance of my
duties as Assessor. I shall therefore assess
all unoccupied lands owned by non-resi-
dents at such figure that the owners will
have to pay tax equal to that paid by the
resident owners, whose Improvements do
not exceed in value $500, including the
personal road tax paid by the latter. This
will be unitorn', as there will no exception
to the rule; and it will be equal, as both
resident and nonresident will pay in the
aggregate the same amount Of tax. If
non-residcnts cannot afford to pay the same
amount of tag that residents pay, they had
better sell out to somebody who can.
Residents of adjoining counties, owning
lands in this, will of course stand in the
same position as residents of this county,
provided the Assessor can ascertain the
names and residence of the real owners.
But as the Legislature, in the pleuitude of
their wisdom, have repealed that portion
of the old tax law, making it the duty of
the Register Of Deeds to make out an alb
stract Of conveyances for the use of the
Assessor, it will be necessary for the own
ers Of unoccupied lands in this county, to
communicate Immediately. their address and
minute description of their lands to the
undersigned. They viii probably save
about three dollars on each quarter section
by SO doing. Yours, &c, o. II. BROWNE