The Emporia weekly news. [volume] (Emporia, Kan.) 1881-1889, 1885-01-15
task of protecting the munlclpalitle. Of

1 W TIC LGuA Vi kONu6 VI NllL6kC1g 0In Tic
simplest and most economical form OF
government should be provided for them
In ell communities where the popula-
ton justifies city organization the
membership of the councils should be
largely reduced the boards of education
should have not to exceed three men,
bers, who should be elected at large; the
tax-levying 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
meDt and equalization of property values
for taxation need thorough revision
Section 10, chapter 107, laws of 1879, re-
quires that all classes Of property shall
De assessed at the true value thereof in
money. This provision is practically q
dead letter. The assessors not only pay
no attention to this requirement, but by
formal agreement assess property atfrom
% 70 so per cent OF Its true value, ami as
3 consequence the state board of railroad
| assessors adopts the same rule in aD
praising the value of railway property.
If il were possible under such 4 sYs-
tem TO obtain q uniform assessment OF
properly 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
become citizens of Kansas that our
taxes must be very burdenSome. But
| the valuations of property 10 the several
counties, and often in different sections
of the same county, are grossly unequal.
ranging from p To go per cent o. actual
value.
The causes which have operated t.
bring about these Int qualities in Asstss-
ment appear TO be, frat, a desire on the
part of township assessors and county
boards TO diminish, as much as possible,
the proportion of their respective coun-
ty and state tax and. second, To AVOID
the restrictions upon tax leVIes providef
in section 100, chapter %, laws OF 1879.
| Under this section, u county with u
property valuation not exceeding s., O00.-
600, can levy one per cent for general
purposes, and is thereby enabled TO raise
$4,000. But should the valuation be in
creased to 50, 100 900, the county author
tiles can levy only one-half of one per
| cent, yielding a revenue OF only $25, 100
II, therefore, the sum of $4,000 Is re-
quired for current expenses, the county
must either increase its assessessei val
ues at once from $5.O00.000 to 100000
900, or keep such values below the first
named sum. The constant tendency.
therefore. is towards low valuations
This difficulty might be remedIed by
| authorizing lew one per cent on q
that the levy should be decreased one
mill for each 100000 increase in val
uatiOn.
Several counties have, during the past
few years, sought to inaugurate reform
in assessments, and TO comply with the
requirements of our laws. But as such
attempts invariably resulted In lmpos-
ing unequal anG oppressive burdens
upon their taxpayers. 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
of the serious attention of the legisla-
ture. / am aware that it IS a complex
| subject, aud presents many phases diff
cult to tremendously aud equits5ly adj
] Just. But / can conceive of no question
| likely TO come before you that Is of more
| vital interest to the general welfare of
| the people or more deserving patient,
careful intelligent STUDY and considera-
ton.
| SCHOOL DISTRICT BOND LENIES.
Under the provisions of section 1877,
chapter 92, G. l.. of 1879, 1t is made the
duty of the board ofcounty commission
els of each county to levy annually upon
all the taxable property in each school
district in such county, tax sufficient
| to pay the interest accrulRg upon any
bond issued by such district, and to pro-
vide sinking fund for the final redemp-
| ton of the bonds
| 1t sometimes happens, either from
neglect OF purposely, that the duty thus
| enioined is not performed, and 10 pro
vision is made for the payment of cou-
pons or bonds until long after maturity.
| As the majority of these school district
bonds are owned by the permanent
school fund would it not be well to give
the state board of school fund Commits
sioners authority to fully protect the in
terests of the funds in their guardian
ship by comforting upon them the power
to make the necessary levies in all cases
where county commissioners have re-
| fused or neglected to do so?
PUBLIC EDUCATION.
The school system of Kansas embraces
the common schools, the University, the
| Agricultural college and the Normal
school. The constitution makes IN an
imperative duty of the legislature ito
encourage the promotion OF intellectual,
moral, scientific and agricultural i'm
provement by establishing u uni
form system of common schools,
and schools of higher grade,
embracing normal, preparatory, coilegi-
ate and university departments" The
duty thus enioIned In our organic law
has been supplemented by an untaillng
| and even prodigal generosity on the part
| of the people OF the state, in the facilities
/ provided for the education OF our youth.
The first public thought, in every settle
| ment In Kansas, has been the school
house. The best constructed and most
costly building In every city, town or
hamlet of the state, is the public school.
| No Kansas community, ia the darkest
day 1t has known, has ever felt too poor
to pay tor a school house and employ II
teacher When the people were LIVING
in dug outs, they voted bonds to build d
comfortable school house on the hill
| Believing education to be "a better sale
guard of liberty than standing army"
and that on il tue future destiny aud
glory OF the state must fundamentally
rest, no touch OF parsim1ny has charac-
terizsd the relations between the tax
payers of Kansas aud our school system
The expenditures OF the state for public
education exceed the aggregate of all lie
| DINER expenditures.
The report OF the state superintendent
OF public instruction shows school pop
u1ation-between the ages of~flve anC
tWen.y-o yeaFs-of All $50, an iucreast
of Is, 9S1 over 1888. The scholars enroll
ed mum ered 30S, Sol, an increase of II,
433 over the enrolment of the prevlOu:
year. The attendance in 1888 averaged
l6S, III; for the year just closed, 207 ,22l
an increase of So, 104 In 1874 the en-
rollmeut was only 135, 500 and the at
tendance 1880. These figures show
an increase 10 ten years of 1913, 003 in en-
roIlment and 1875, S35 in attendance
The teachers employed IN the public
schools in 1888 numbered S,2S3; in 1888
5,406 females. Average wages paid
teachers per month, males, $40 10
females, $32 .S5. In 1874 there weru
5,O43 teachers employed, OF whom 2 So
were males and 1858 females. The aver
age wages then paid were: males
S37. "a; females, $2S 60. The increase il
the average wages paid indicates an in
creasing demand for better qualities
teachers
The school buildings and grounds ar,
valued at $5,715,5S2. There are geo
school houses, of which All were bun
during the past year. In 1874 the schoO
, houses numb ered Only 3,543, valued a
, $3.50 OS5. Increase in number of schoo
houses during the past ten years 062
, IN their value, 1,126. 497.
The receipts AAd expenditures TO
school purposes during the school yea
ended July 3Ist, 1884, are shown by IT,
!. following exhibit:
Recaipts.-Balance in district treal
uries Aug. Isl, 1888. $37S, 271 81
, Amount received from county treasurer
= from district taxes, $2.021 053 .25; rs
1 ceived from county school funds. $3O4
> IA IA; from sale at school bonds, $3.50
:, COS. "a; from all other sources, $I49
= 27I Is. Making q total of -. 500 050.3,
i Expenditures = Amount paid fC
= teachers wages, S1.672, 734.62; for rent
fuel and IncideDtals. $43l, 542. Il; FL
= libraries and school apparatus, $50 .6O2
so; for sites, buildings and furnituu
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