Dodge City times. [volume] (Dodge City, Kan.) 1876-1892, 1885-01-22

gregatad 2,6o5, 243.55, and the township
warrants outstanding, $24,7S7.35-mak.
ing total township Indebtedness of 3d.
35o,06090. The city bonds thus outstand-
ing aggregated $685., l25 go; and
the city warrants due and
unpaid, s2OO,31O.27 - making a total
city indebtedness of $685., 4S6.17. The
school district bonds outstanding at the
same date aggregated $2,734, 1881, and
the school district warrants $13, 926.19-
making total school district indebted
ness of $2,748,7l450. Grand total of
municipal Indebtedness, county, town.
ship, city and school district, $780,
929.S6.
| In one Kansas county the municipal
Indebtedness aggregates more than one
| NTH OF the assessed value of all the
| property of the county, and is nearly
double the bonded debt of the State.
In another county the aggregate of the
municipal debt exceeds the State debt
over ten thousand dollars; in still an
| other county the aggregate is within
sixty thousand dollars of the States
bonded bebt; and in two others the ag-
gregate indebtedness closely approxi-
mates that of the State.
And this dreadful burden of municipal
debt is still piling up. In July, 1882, it
aggregated $l4,472, Ol9.72; in July, 1884,
the aggregate WIS Sl5,95l ,929 Stan in.
crease, in two years, of $l,479,9l0.l4. It
| probably now exceeds sixteen million
dollars. or very nearly one-ffteenth of
the total assessed valuation of all the
| property of the State.
Ire limitations and restrictions pus
1 L
| Cities, and fchoo! Districts, to create
iebs and levy taxes, are TOO few and
| feeble. The disease which affiicts the
| body polite is too much local govern
ment. The State is more fortunate than
any of its local subdivisions, because
the trainers of its Constitution wisely
| limited its debt to one million dollars. If
| proportionate limitations had been placed
| upon the debt-creating authority of our
! local governments, kansas would to. day
| have been in m ,ch better financial
condition, and in all other respects her
! people would be quite as prosperous as
| thew row are.
| What remedies for the evil complained
Of can now be provided? This is a diff
cult problem. But surely the wisdom of
he Legislature should be equal to the
task of protecting the municipalities of
| the State against a continuance of this
wasteful improvidence. Stringent limi-
tations should be placed on the debt Gre
atng and tax levying powers of all local
organizations. Halt of the so-called
cities" of the State should be relegated
to the rank of towns or villages, and the
simplest and most economical form of
government should be provided for them.
In all communities where the population
justities city organization, the member
| ship of the Councils should be largely
reduced; the Boards of Education should
nave not to exceed three members, who
should be elected at large; the tax levy
| ing authority of Councils should be
| hedged about with the most stringent
| regulations and limitations; and no
bonded debt should be created unless
| authorized by the vote of three-fourths
| of the legal voters.
ASSESSMENT AND TAXATION.
Our laws on the subject of the assess
ment and equalization of property val.
ues Tor taxation, need thorough revision.
| section Is, chapter 10Y, Laws of 1879,
requires that all classes of property shall
be assessed at the true value thereof in
| money. This provision is, practically, a
| dead letter. The Assessors not only pay
no attention to this requirement, but, by
formal agreement, assess property at
from p to so per cent. of its true value,
and rs a consequence, the State Board of
Railroad Assessors adopts the same rule
in appraising the value of railway prop
erty.
If it were possible, under such sys-
TEN, to obtain a uniform assessment of
property values throughout the State,
there would not, perhaps, be serious
ground for complaint. The only evil
result would be the impression created,
in the minds of persons desiring to be-
come citizens Of Kansas, that our taxes
must be very burdensome. But the val
uatiOns of property in the several coun-
ties, and often in different sections of
the same county, are grossly unequal,
ranging from rs to 60 per cent. of actual
value.
The causes which have operated to
bring about these inequalities in ass ess-
ment appear to be, first, a desire on the
part of Township Assessors and County
Boards to diminish, as much as possible,
the proportion of their respective County
and State tax; and, second, to avoid the
restrictions upon tax levies provided in
section 220, chapter rs, laws of 1879. I'm
der this section, q county with property
valuation not exceeding $5,OO0,OOO, can
levy one per cent. fer general purposes,
and is thereby enabled to raise $4,000.
But should the valuation be increased
to $5,i0O,000, the county authorities can
levy only one-half of one per cent, Weld.
ing a revenue of only $25, 100. If there.
fore, the sum of $4,000 is required for
current expenses, the county must either
increase its assessed values at once from
100000 to $l0,OO0,OGO. or keep such
values below the first named sum. The
constant tendency, therefore, is toward
low valuations. This difficulty might be
hemedied by authorizing levy Of one
per cent. on valuation of S., OOO, 900, and
providing that the levy should be de-
creased one mill for each 81 100000 in
crease in valuation.
Several Counties have, during the
past few years, sought to inaugurate ~
form in assessments, and to comply with
the requirements of our laws. But Is
such attempts invariably resulted in i'm
posing unequal and oppressive burdens
upon their tax payers, the authorities of
such counties have soon abandoned their
purpose.
The whole question of the assessment
and equalization of property values is Of
grave and general importance. worthy