The Emporia weekly news. [volume] (Emporia, Kan.) 1881-1889, 1882-03-09
BASIS OF TAXATION.
Meeting of the Township and City Assess
ors at the County Clerks
/ nHicsa YasfnrrIn,r

Meeting of the Township and City Assess
Ors ut the County Clerks
Office Yesterday.
The several township and city assess
ors met at the county clerks Office in
This city on Monday for The purpose Of
agreeing upon an equal basis of vaiua
ton of all the real and personal property
of the county and organized by the elec
ton of Mr.. j. a. Newlin, of Emporia
township, as chairman, and Mr.. Valen,
tine Best, OF Reading. as secretary. The
following is the result of their delibera
| tions:
Horses-Six months old and over,
SO; years old, SIS; 3 years old, s2s;
years old, $50; years old aud ever,
from $45 to $s5; ponies, half price; half
ponies, two thirds price; stations, from
800 to $500.
Neat cattle-Six months old and over,
So; year old heifers, IS; year old
steers, $40; cows. $l2; 8 year old steers,
SIS, $18 and S22; halffeI steers. $24
fulfilled steers. $2s twenty-five per
cent. will be added to these prices for
thoroughbreds.
Mules and asses-Six months old aud
over, S12; years old, $50; 3Eears old,
$50; work mules, from $50 tc $S5.
Sheep-Six months old and over 81 so
Hogs-Six months old and over So per
100 pounds.
All farming implement Is 60 per cent.
of their value. New farm wagons, $50 /;
old farm wagons, 60 per cent. OF their
value.
Pleasure carriages of every descrip
tion, including spring wagons, 60 per
cent. of their value.
Gold and silver watches, plate and
jewelrY, piano forts and other musical
instruments, so per cent. o: their value.
All bonds not exempt from taxation,
stocks in any company or corporation
and shares in National banks, 60 per
cent of their value.
Average amount of merchants stock
and manufacturers stock for preceding
year, 60 per cent. of its value.
Credits, 60 per cent. of their value.
Tax sale certificates, jud gments, notes
and mortgages GO per cent. of their
value.
Corn, per bushel, 15c; wheat, soc;
oats, 15c; bacon, So per 100 pounds;
bees, per stand, So; ice. per ton, So; hay,
per ton, 81.
Real estate and Improvements one
half of cash value.
Money actual value.
The following letter from the attorney
general in rel alton to money subject to
taxation was read and its conclusion
adopted:
ToPEKA, Kans, Feb 81, 1882.
Fn1. II. EG0ing, Esq, EmpOrid, Kansas.
DEAR SIR: In answer to yours of the
24th inst, would say that IN my opin-
ion the exemptions specified in section
3,7O1, revised statutes of the United
States, is not extended to national bank
notes. They are not obligations of the
United States within the meaning of the
section quoted, but are the
obligations of the banking as
sociation Issuing them, and are only
secured by deposit with the United
States.
You refer to section Sab, United
States statutes, which provides that ma
tiOnal bank notes are included within
the words obligation or other security
of the United States" 1t will be
observed that this phrase is much
broader than the one used in section
1901 viz: "Other obligations of the
United States,' besides / think that the
phrase used in section 5413, is limited
in its application to the chapter on
crimes ia which it appears.
l therefore think that National bank
currency is subject to state taxation.
Very Respectfully,
w. A. JOHNSON.
Emporia township was represented
by J. a. Newlin; Waterloo by J. E.
Wallingford; Pike by T. N. Dixon;
Emporia city by X. MacLennan; Cen
ter by w. T. Stokes; Americas by j. A.
Miller; Reading by Valentine Best;
ElmendarO BY Joseph Campbell; Agnes
City 10y G. II. Thompson; Fremont by
Joseph Frost jackson was not repre-
Sented