The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1890-11-20
THE COUNTY CLERKS.
A DAY WITH QUESTIONS CONCERN
ING THE ASSOCIATION.
A Paper on Assessment" by S. Dunkin;
Statistics" by Standardization
Of Of1cers-Routine Work.


the program was a paper on Assessment
by S. Dunkin of Sedgwick. The paper
was as follows:
| Mr. Chairman and Gentlemen of the Convention
As the subject of Assessment" has
been assigned to me for discussion before
this convention, realize that it is one OF
| much Importance to every tax payer and
| has attracted the attention of many men,
who are much more able to handle the
| subject than your humble servant And
has been cussed and discussed in every
county and community until almost
every tax payer thinks he is fully
posted on the subject of assessment.
| The assessment of property is the fouuda-
! ton of the resources from which the reve-
nue. of our state and county is derived 1t
Is, therefore, very important that fair
and equal assessment be made, that each
/ individual may bear his share alike with
his neighbor as prorata to the amount of
! property owned by each individual. Under
our laws each county or each assessor may
make his own basis of assessment For
instance. one county may decide to assess
on basis Of % per cent of valuation,
while the adjoining county may decide Oh
basis Of IS per cent. This will of course
only affect the people as to the state tax.
But the same thing is shown in the differ
ent townships in one county. The assess
ors may meet and decide on basis of 90
per cent Of the actual cash value, and the
assessors will 20 out and one will grade
his stock into classes and assess in fairly
correct manner, while another, who is
kept in the Office Of assessor because he
does assess low, will have bnt one grade,
and that a low one When they meet the
board of equalization the one who assessed
fairly will not be present, as he believes he
has done his duty, while the one who as
sessed low will be on hand with an argu-
ment that his people have
low grade of stock and therefore his aver
age should stand. He also states that the
stock in the adjoining township is much
better than thai in his own. And this, on
the statement of few dishonest men, the
burden of tax is not equally borne. The
same may be said of lands, and especially
improvements. Many assessors pay but
little attention to the improvements on
land, while others consider it as import
ant as the assessment of the land itself.
Therefore that the lowest tax rate may
be maintained and to be lowered CORES
pondingly, | would respectfully recon-
mend that the assessment of railroads, and
all other property which by law the state
board OF assessors are required to assess,
should be assessed at its actual cash value.
and for failure to so assess the said board
of assessors should be liable on their off
cial bond, and fined in sum of not less
than $1,000 for each and every failure So
TO do
would further recommend that the
constitution be so changed that the town !
ship assessors may be elected for term
of two years, and that they shall be elect |
ed in even years. Thus, their first eXper-
fence will be in assessing personal pro- !
perty. They will therefore be more capable |
and better qualified to assess the real |
estate the next year, or that the township /
treasurer and clerk be required to meet |
with the assessor at his office on the last |
Saturday prior to the date required by |
law for said assessor to make returns to |
the county clerk, and the SAID township !
officers, when so convened, shall con
stitute a township board of equaliza-
zion for the purpose of assisting .
the assessor in determining the cash
value of all real and personal
property in their respective townships. A
of said board shall decide by bal
lot or otherwise the value that the asses
sor shall return. The township clerk shall
after their adjournment, file with the
county clerk for the use of the county
board of equalization, full and complete
record of their proceedings.
The said township board shall receive
for such service the same compensation as
is paid the assessors, provided, however
hat not more than three days time shall
Dc dllONGu IN Any Out year ut Stlu
township board as aforesaid shall be liable
10 the state of Kansas in the full amount
IF their official bond for failure to assess,
1t its cash value, all property which by
aw they are required to assess.
That at the election in November, 1891,
he township treasurer shall be elected for
he term of one year. the clerk for the term
IF IwO years. the assessor for the term of
hree years, and at the expiration of their
respective terms their successors shall
hereafter be elected for term of three
ears.
Mr. Dunkin on assessment" was fol-
owed by Mr. VI d. Greenlee with a paper
IN statistics as follows:
Ir. President and Gentlemen OF the County Clerks
Association:
When your committee at our last meet
NJ in Topeka assigned the different sub
ects TO be discussed at this meeting they :
presumed that they had taken
lp all the matters of any import, before :
hey came to the subject Of statistics " But
hiding a little otherwise" useless mate
ial left over after completing their struc- !
ure for edification and instruction con-
luded that as it did not cost anything
Xtra, they would chuck this subject
which always seems 10 he tainted with a
ort of dry rot?') at your humble servant
Now do hot believe that the average
y
as a fondness for statistical work. Am
ertain ] do not. Yet, gentlemen, it is one
{ the most important duties we have TO ,
erform, for by it we mark our progress.
+ retrogatiOn, as state or nation Is well
$ individuals. It's truly said that thu
nan nature" is much the same the world {
yer. Therefore, feel justified in saying
hat TO some there comes time when this !
luch dispSed statistical record is foudly t,
acOgniZed. That time Il when the partic- :
lar individual" no matter whether IL
e the president of this glorious country {
ours a staid and sedate [. :. senator, v
r congressman or governor or road over /
,er. yes, l VIII include the humble coun- =
v clerk, and that time 10 when he thinks
e has accomplished some difficult and !,
npOrtant wosk in craftsmanship, or any h
her worthy object. that viii perpetuate [
is name TO those who follow an {
le future. Mark you. | say, If II Il what Il
he individual thinks" the public Will :
applaud" or appreciate. for men are am ;,
tious as we'll as vain.
If not carried to excess, | think this
ght and proper, Cor IL Is a stimulous TO b
rge men on 10 more noble and better s
eeds. q
But how is it If we look at this "statis- ;
caI' work from the opposite point Of OBJ
Tvationy
The individual has failed to accomplish b
he object sought. No matter If il were p
T the general good that he did so He
Des not want the "statistician" TO record L
5 failure Yet as warning TO others il 70
lould be recorded. that it may stand out :
a sort of beacon light or guide board. =
arning them, that they may escape b
1e disaster.
Doubtless all mankind with the excep-
On OF county clerks have made some
istakes, or, a. the boys would say, bad
eaks," which they do not wish to q,
I'VE recorded. As it is human TO .
ror. it is also recorded that u