The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1864-05-07
An Act in Reference TO the ASSESSMENT
and Collection Of Taxes


Be It enacted By the Legislature Of tie Stat,
of Kansas:
SECTION i. All lands, entered as home.
steads, including all the improvements or
the same, and improvements owned by any
person upon Indian trust-lAnds, or lands be.
longing to another person, shall be taxed as
personal property and the tax thereon
shall be collected in the same manner as
prescribed for the collection of taxes upon
personal property, but the lands shall in no
case be returned or sold for the non pay
ment of taxes.
SEC. 2. Between the first day of March
and the first day of July in each year, the
county assessor in the several counties in
this State shall ascertain by diligent inqui
~ the names of all taxable persons in his
county, and also all their taxable personal
property owned on the first day of March,
and all real estate therein for the year when
By law the.eame is to be assessed and shall
assess and appraise the same as herein pro-
Vided, and shall for that purpose require of
any person liable to taxation a statement,
verified by his oath or affirmation, of all
personal property. moneys, credits, invest
ments in bonds, stocks, joint stock compa-
MES, or otherwise, in his posse ssion or I'M
der his CONTROL on said fret day of March.
SEC. 3. The county clerk shall deliver to
the assessor, on or before the first day of
March OF each year, the assessment roll of
the preceding year and the list of taxable
lands, and take his receipt therefor for the
year when the assessment of real estate is
ordered by law /; and the assessor, as soon
as be shall have completed bis assessment
and made his assessment roll for the year,
shall return the whole of such papers and
documents to the clerk.
SEC. 4. The commissioners, or a MAORI
ty of them. shall form. county board for
the equalization of the real property of their
county. They shall meet on the first Mon
day of July of each year, in the county
clerks office. and shall examine the assess
ment roll of the current year and equalize
the valuation of the real estate for the year
when the same is assessed, so that each
tract or lot shall be entered on the tax roll
at Its true value, and shall make such
changes in the valuation of personal prop
erty as shall be right and just and for this
purpose they shall observe the following
rules First. They shall raise the valuation
of such tracts and lots of real property as
IN their opinion have been returned below
their true value 10 such price or sum as
they may believe to be the true value there.
OF, agreeabIy to their rules prescribed by
this act for the valuation thereof. Second
They shall reduce the valuation Of such
tracts or lots as in their opinion have been
above their true value as compared
with the average valuation of real property
of such county, having due regard to the
relative situation, quality Of soil, improve
ments on lots in towns, cities and villages,
natural and artificial advantages possessed
by each tract and lot. Third. They shall
not reduce the aggregate Yaiue c. the real
property of the county, as returned by the
assessor, with the additions made thereto
by the county clerk, as hereinbefore re-
CURED. The county clerk shall keep an ac-
curate journal or record Of the proceedings
and records of said board.
SEC. 5. That on or before the twenty
fifth day of January in each year, the sew
eral county treasurers shall pay the State
treasurer, in legal currency or in State war
rants, the amount of State tax received by
them on or before the fifteenth day of Jan
uarY and before the first day of July of each
year. They shall pay the whole amount of
State taxes collected in their respective
counties, which tax, when so paid, shall be
credited by the State treasurer to the coun-
ty so paying the same and the State treas
urer shall give to the county treasurer re-
ceipt therefor.
SEC. 6. That the assessor shall make out
and return to the county clerk on or before
the first day of July, true copy of his tax
roll, which shall describe each quarter sec
ton or subdivision thereof and town lot in
alphabetical order which tax roll shall
show the aggregate valuation of real and
personal property of the respective town
ships: Provided, That the county board of
commissioners shall deduct from the pay of
such assessor Eve dollars per diem for eve
ry day after the first day of July that the
shall retain such assessment roll in
his possession.
SEC. z. 1t shall be the duty of the couu-
ty clerk to give notice on or before the fif.
teenth day of June in each year, by publ
cation three times in the newspaper of larg-
est circulation in the county, or by written
or printed notices posted at every post Of
fee and in every precinct in the COUNTY
in which there is no newspaper published,
that the county board will meet on the first
Monday in July, to act as board of eqal-
ization to correct all errors in the assess
ment roll, at which time all persons feeling
themselves aggrieved can appear before said
board and have the same corrected.
SEC. 8. The State treasurer in settling
with the county treasurer shall credit the
county the amount of travelling fees and
commissions allowed by law to county treas
urers in settling with the State treasurer.
SEC. 8. This act shall take effect and be
IN force from and after its publication in the
Topeka Tribune.
Some slandering bachelor ssysi tits "much
invP han rnIr frat r,nA r.aarn;nA h,,a 3.