Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1885-01-24


warrants outstanding, 50 6l.55-mak-
ing a total township indebtedness of 81
$50 O60 so. TIE city bonds thus Outstand-
ing aggregated $2,287, 125. go; and
the CITY warrants due and
unpaid. 500 31027 - making a total
city indebtedness Of $2,487, 1857. The
school district bonds outstanding at the
same date aggregated S2,734, 1881, and
the school district warrants $13, 926.l9-
making a total school district indebted
ness Of $2,748,zI4.50. Grand total OF
municipal Indebtedness, county, town
ship, city and school district, SO, $751;
92986.
In one Kansas county the municipal
indebtedness AGGREGATES more than one
nth or the assessed value or 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 approx
mates that Of the State.
And this dreadful burden Of municipal
debt is still piling up. In July, 1882. it
aggregated STATE, O19.72; in July, 1884,
the aggregate Was SIS, 95l ,929 86-an in
probably now exceeds sixteen million
dollars. or very nearly One-hfteenth Of
the total assessed valuation Of all the
property of the STATE
Inc limitations ana restrictions put
upon the power Of Counties, townships,
Cities, and School Districts, to create
debts and levy taxes, are too few and
feeble. The disease which afHicts 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 a N -ch better financial
condition, and in all other respects her
people would be quite as prosperous as
they row are.
What remedies for the evil complained
Of can now be provided? This is a diff
cult problem. But surely the wisdom Of
the Legislature should be equal to the
task Of protecting the municipalities Of
the State against a continuance of this
Wasteful imprOvidence. Stringent liLni-
tations should be placed on the debt Gre
ating and tax leVying powers Of all local
organizations. Half Of the sO-caIled
"cities' Of the State should be relocated
simplest and most economical form of
government should provided for them.
In all communities where the population
jusLifes a city organization, the member
ship of the Councils should be largely
reduced; the Boards Of Education should
have 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 for taxation, need thorough revision.
Section 10, 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 paw
no attention to this requirement, but by
formal agreement, assess property at
from % to 90 per cent. Of its true value,
and as 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 a sys-
tenn, 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,
70 Of Z
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 22O, chapter Is, laws of 1879. IN
der this section, a county with property
valuation not exceeding $4,000 600, can
levy one per cent. fer general purposes,
and is thereby enabled to raise $4,000.
But should the valuation be increased
to 100000, the county authorities can
levy only One-half Of one per cent, yield
ing a revenue of only $25,1OO. If there
fore, the sum Of $4,000 is required for
current expenses, the county must either
increase its assessed values at once from
$5,0O0,000 to $I0,O00,OGO, or keep such
values below the first named sum. The
constant tendency, therefore, is toward
low valuations. This difficulty naight be
remedied by authorizing a levy Of one
per cent. on a valuation of So, O0O,O 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 lew years, Sought to1naugUrate. a re-
form in assessments, and to comply with
the requirements Of our laws. But ss
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.