The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1891-07-05

| uniformity and Justice in local assessment
OF personal property. :,
For example in the item of horses of all
| kinds, the auditors reports show the FOL
| lowing facts:
In 1887, the people of Kansas owned
| these figures are given in round numbers)
| SO 600 horses assessed at Sl7.O00, 00O, a
fraction less than $50 per head. In
| 1888. cor 900 horses were assessed at SIG,
900 600. a fraction over S26 per head. In
| 1899 there were returned 745000 horses at
| Sl7, ,000, 900, being a fraction less than So
| per head In 1890 the returns show oS5, zoo
horses valued at SIS. 300, 900. a fraction over
S23 per head In 1857 the horned cattle
were assessed At SIS, 100000. an average OF
a little less than 50. In 1888 the cattle
were assessed at nearly Sl7,0G0,0OO, frac-
ton over 81 per head. In 1889 the cattle
| were assessed at nearly Sl3, ,00O000. frac-
ton over Sc per head. In 1890 the cattle
were assessed at less than $4,000 OOO, being
a traction over s6 per head. The assess
meut of hogs shows also the lack Of uni
nifty and the tendency 20 lower valua-
tions.
lue item of wagons" in assessment re-
| trnus in the auditors reports Is perhaps
| significant as any in showing the lack OF
| uniformity IN assessing personal property;
| The following shows the assessed
valuation of "wagons" in Kansas in the
3l2: 1883, 81. 49, 44e: 1890 S945, ,231.
Pianos are returned in the column next
TO wagons and maintain higher anu
more uniform pitch in the scale OF values,
showing the following valuations III the
years named: 1887, S39+0O0; 1888, S409, no.
1889. S409, 703; 1890. $534, ,074.
Will any one contend that there were
less pianos in Kansas in 1890 than IN 1882
But the returns show difference OF assess
ed valuation of nearly S36 lGJO.
These figures show cOncluSively that IN
solving the question presented to the board,
How shall srolling stock of railways be
assessed so that its taxable value shall be
equalized with personal property owned
by private citiZens?" it is not to be deter
mined wholly upon the one consideration
of first cost, but all the other factors
named must be fully weighei. Is is the
Judgment of the board that all property
should be assessed at its real value. Such
is the intent and meaning of our statute.
The law has been continuously and
shamelessly evaded by making ahsurdly
low valuations and consequent high per
cent of taxation upon the assessed valua-
lions and thereby making citizens of the
older states timid about investments, and
injuring our credit.
TO illustrate: Suppose 81 was required
to be raised upon horse of an assessed
value of 500; the levy would be one per
cent upon the valuation; but TO raise the
same 81 upon the same property assessed
at S25, the levy would be four per cent. 1t
can readily be seen that the same revenue
would be raised in either case upon the
same horse, but to the nonresident it
would appear that the horse was of little
value in this state and that the rate of tax
alton was enormous in Kansas. The lat
ter fact would be more apparent to the
man seeking to invest in Kansas, and
would probably disgust him SO much he
would not investigate farther, and con-
clude that the rate of taxation was out of
proportion to the value of property, and
would naturally turn to other states where
the real percentage of taxation is higher
than it is in Kansas, although apparently
much lower; thus showing that our sys-
tenn tends to deter emigration and prevent
capital from locating in Kansas.
In determining the value of the rolling
stock Of the railroads the state board of
railway assessors presents in the following
table in the first column of figures the
original cost of the articles named, and in
the last column their actual value in the
market today so far as they are able to
learn: