Abilene weekly reflector. [volume] (Abilene, Kan.) 1888-1935, 1889-01-24
Reform in Assessment.

The evils which have resulted from the
present system of assessment are 80
apparent that the demand for reform
is almost universal.
Under the present law the assessor
is a law unto himself. He assesses
the property at such a per cent. OF its
real value as he sees proper. BY a State
law an effort has been made to
effect uniform system of taxation by
having the township assessors meet in
convention and agree upon certain
basis. This in measure has equalized
the taxes throughout the county, but
in as much as each county adopts
different basis of assessment there is
no equalization whatever throughout
the State.
Some counties assess their property
at 333 per cent. of its real value, some
so per cent. some rs per cent, and
few endeavor to assess the property at
its full value. 1t will thus be seen
that no equitable result can be obtained
under such a system of assessment.
In the first place there ought to be
law requiring all property to be assessed
at its full value. This is the only way
to reach a basis that will be fair to
everybody. 1t will not increase the
taxes of any one but it will make taxes
everywhere uniform.
If the tax in our county this year
is Al per cent. on basis of 333 per
cent. of the real value of the property,
when the property is assessed at its
full value the rate per cent. would be
only one-third of Al which would be II.
1t would be far better for the county
of Dickinson if the report should go
out that our rate of taxation was only
II per cent. than it is that it is A
per cent. The A per cent. is only the
result of our infamous assessments.
They are misleading and deceptive.
There are a great many additional
laws that should be made in regard to
the assessment of property. Especially
ought there to be amendments to
the law in regard to the assessment
of the property of corporations. There
are banks in the State of Kansas which
advertise paid up capital of 100000
which do not pay taxes upon an assess
ment of more than $4,000.
The law ought to be so that the
advertised paid up capital of any bank
ing institution should be conclusive as
to the amount of money upon which it
should pay taxes.
Under our present system the men
who practically own great many of
the farms in Kansas pay no taxes what
ever in the State. We refer to the
mortgages. Every one knows that
there are great many mortgages upon
the farms in Dickinson county, and
Dickinson is probably fair sample in
this respect of the entire State.
A man owns a farm worth 81 500.
1t is mortgaged for $4,000. The owner
is compelled to pay taxes upon the en-
tire value of the farm while the mort
gagee, who practically owns 40 of the
farm, does not pay one cent of the taxes
in the State of Kansas.
We are in favor of taxing al, mort
cages on farm property in the State of
Kansas at their face value. 1t should
be taxed to the mortgage named in
the mortgage, and the validity of the
mortgage should depend upon whether
the taxes are paid or not.
A law could be enacted, that if the
taxes upon any mortgage recorded in
the State of Kansas are not paid when
due, that the mortgage should no
longer be lien upon the premises. All
the taxes so levied upon the mortgage
when unpaid would then become lien
upon the premises, and have to be paid
by the owner. This would enforce the
collection of the taxes upon mortgages
from non-residents, and it is just ex-
actly what would be equitable and fair,
because if a nonresident of this State
owns As of a farm it is no more than
equitable, and right, and just that he
should pay 40 of the taxes upon the
farm, and the law herein above sug-
gested, which would make the validity
of all mortgages depend upon the paw
ment of the taxes when due, would in.
sure the collection of all taxes upon |
There should be a severe penalty |
upon every property holder |
who lists his property for less than its
true value, or who avoids listing it all. |
Under our present system there is no
penalty whatever.
The urgent demand from all parts of |
the State for reformation in our
assessment laws, makes it very proba-
BILE that the present Legislature will
accede to that demand, and we believe
the matter will receive careful consid-
Grafton at the hands of our Legislators.
A Card from Mr.. Moore.