Western Kansas world. [volume] (WaKeeney, Kan.) 1885-current, 1888-11-03


rate upon certain classes of personal proper
ty, such as cattle; but it is not clear to my
mind that it was the intention of the legis-
|ature, in passing this law, to allow assessors
to agree upon a per cent basis less than the
true value of the property in money.
The law of 1885, to provide for levying
and collecting delinquent state taxes, has
operated very well. The provisions of Sec
ton of the law have been carefully COM
piled with by this department from year to
year with good results.
desire to call your attention to the diff
Guilty in obtaining assessment returns. and
other statistics, from some of the newly-or-
ganized counties. In some cases the town.
ship assessors have made returns to two diff
ferent sets OF officers, whose places of bust
ness were located at different places. As
result of this, the county clerk has not been
stract of assessment, and the county COM
missioners have failed to equalize the assess
ments. No regularly made abstract OF as
easement has ever been received at this Of
fee from Hamilton county, although it has
been organized siuce January 90, 1886; and
would suggest that something be done in
the way CT legislation to authorize the gov
ernOr of the state to appoint some suitable
person to proceed to assess and make re-
turn of property in all cases where the coun-
ty authorities fail to make return as re-
quired by law.
In many instances, where improvements
have been made on the lines of railroad,
new buildings, side tracks, ETC., have been
omitted from the returns of the various
companies. To prevent any prop
erty of this class from es-
Gaping taxation, would recommend that
the law be so amended as to require the rail-
road companies to make an extract of their
returns, to the county clerks of the counties
through which their roads pass, and that the
county clerks be required to check the re-
turns and ascertain if the property has all
been listed; and after such examination,
and having added any property which may
have been omitted by the railroad compa-
MES, the county clerk shall certify to the
correctness of the returns, and forward the
same to the auditor of state. This shall be
done on or before the 10th day of April each
year.
II should be made the duty of the county
surveyors to measure all side tracks, wher-
ever there is any question as to tho length
of same in any municipality, and certify
the result to the county clerk, who shall for
ward the same to the auditor of state, and
the state board of railroad assessors may IN
their discretion use such certificate in their
assessment of railroad property.
The TIME allowed for making the assess
ment of railroad property is entirely too
short, and at least thirty days more time
should be allowed for the purpose, and
special appropriation for clerk-hire should
be made to aid in making up the returns
and preparing the certificates, as the work
should be very carefully and thoroughly
done by experienced clerks.
SALES OF SCHOOL LANDS.
In numerous cases, where parties have
settled upon state school lands. and have
made proof of their right to purchase same
at the appraised value, the cost of such
proof has been charged to the school fund.
I would recommend that all costs incurred
in the probate courts, in case of settlement,
contests, or from other causes, be re-
quired by law to be paid by the parties
interested, and not by the state: and 1 am
of the opinion that no fees should be al.
lowed for any purpose whstever, on account
for appraising, and, in case of timber lands,
for subdividing the same into lots.
It has been almost impossible to obtain
complete reports Of the number of acres of
school land sold, etc, by counties, as pro-
vided in laws Of 1871 and 1873, in time to
prepare a statement for publication in this
report, some of the counties being unable TO
make complete report for want of data.
In case of forfeiture of school lands for
non-payment, the attorney general says:
ssThe mere making out of an account
against q county or state for services on
forfeiture Is improper. The services are 70
be rendered in q suit to eject the occupant
from the land. If no suit has been success
fully tried, the county attorney is not en-
titled to any fees, and no action should be
brought unless some one il in possession Of
the land hold that an act of forfeiture,
where the land is vacant and unoccupied,
of itself restores the title to the state of
Kansas. without bringing q suit in eject
ment."
MORTGAGE DEBT.
For the purpose Of obtaining reliable in
formation in relation to the amount of
mortgages on real estate in Kansas, it seems
to me it would be q move IN the right direc-
ton to have come legislation which should
provide for official returns Of ecch indebt-
eduess, to be made to the auditor of state,
who should publish the same by counties IN
the biennial report Of this department.. At
present there is no method of asoertaining
the mortgage debt, and exaggerated state
ments are made BY unscrupuious and de-
signing demagogues representing that the |
state is buried By an enormous mortgage
indebtedness. This is calculated - mis-
lead the public and injure tho good
name and credit of the state, the res1it Of
which would be an increased rate Of interest |
TO parties compelled to borrow money ool
real estato security.
ouxmr1A RAID CLAnek
undsr the Nv q 1881, peoviding 1oe -