Wichita eagle., 1889-04-12
STATE BOARD RAILWAY ASSES
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The state officers whose duty under
the law it becomes to value and assess
all railroad properties Of the state for
taxation are again on their annual round
Every mile of road in the state Will be
gone over. The officers carry with them
a large blank record book in which the
number of miles of track and right of
way of each road, its condition, its water
stations, side tracks, freight houses, pas
senger stations and SO forth, are re-
corded. Sitting in the rear end of their
car with their blanks on table, every
additional sidetrack or new improve
ment of whatever character is immedi-
ately noted and recorded, as also the
condition of the line, whether better or
worse than at last assessment.
AS Kansas has, next to ILL
nois, the greatest railway mile
age Of any state in the union,
this work becomes very laborious and
trying one. Some three weeks have
been taken by them up to this time in
this work and they estimate that there is
still three weeks work ahead, taking
them away from their offices fully six
weeks. The line gone over during day
light is doubled back over at night and
vice versa. Every mile of road is thus
inspected, and record of its condition
made, SO that the final average and ag-
gregation of value proves just, as be-
tween the various roads. Railroads be-
ing peculiar property, owned it may
be by private individual or corpora
ton, are yet in another sense public
highways, SO they are not assessed
wholly with reference to their earning
power, present market value or cost, but
all Of these figure in the assessors re-
turns. A railroad, or line or branch
may be earning nothing, may be run
ming into debt, and its stock may not be
worth one cent OF the dollar, |
may not even have market |
quotation which is the case with a num-
Der of small lines in this state, yet they
are valued some where near the same |
figure of road which is meeting its ex-
two-thirdS as the most successful |
roads. The main or trunk line, if taken
by itself might seem 10 be assessed at no
higher rate than the wild lands and
farms through WHICH they run, but TAX
ing their Improbable branches and ex-
tensions which they must stand by there
is little doubt that railway property in
Kansas, taking its cash cost per mile, or
its market value as basis, is paying a
higher rate Of taxes than any other prop
arty.
However, we didn't start out to discuss
that phrase of the assessment question,
but rather the proper persons to do it.
The assessment of railroads by town.
ships and county assessors has been
proved unsatisfactory. The want of uni
'ormity, illegal returns, unjust yalua-
ions, etc., led into the courts and
counties either lost entirely or were
compelled to wait long time for the
axes. Totake the state officers, that is the
secretary. auditor and treasurer of state
md the attorney general away from the
,apltal and their offices for six weeks at !
stretch does not seem wise. The lieu
enant governor is also of the board of :
Why would it not be better t
o SO amend the law as to have the board t
# state railway commissioners perform I
his work. 1t would be right in their
Inc. They have more time, and their J
icing away from the capital would not
any one. In going over 6
he roads for the purposes of estimating f
alues, ETC., they would, at the same '
lme, be familiarizing themselves with I
he lines, their service, etc., etc. In :
hort, we cannot see that it would in :
ny way conflict with their present v
uties, while it would enable the state il
Ulcers to remain at their posts of duty. {