The Kinsley graphic. [volume] (Kinsley, Kan.) 1890-1940, 1892-06-10

and other property, including terminal
facilities, used bJ tile railroad COM
panies in operating their roads, which
examination consumed the best part of
sixty days. They took e. great deal Of
pains to ascertain the cost OF sulIE per
sonM property new in the market at
tile present time, and after making
-e4zefuI examination of all the facts AND
consulting the law. they made au
assessment OF the personal property of
tie railroad companies. Of tile state at
ssleh figures as in tizsir judgamut COLI
scieutiously under their Official oatHs.
they tlIoyght the property WAS worth
in moHey. That There mIy have been
- difference in their Judgment between
the value of that property ina tie spring
of 1891, and II hat It had formerly been
assessed at, WAS not their fault. they
regarded it as their duty to assess tile
property ut such figures us-uuder their
oaths, they were required TO do by the
law referred to. They had the same
duty to perform precisely with regard
to the r;4lroad property that the town
ship. assessors have to perform with
yeEs.gd to the personal property and
lauJ property i'm their respective town
ships. They found, upon careful inqui-
ries and examination, that Iocono-
tiyes which had cost, few years ago,
twelve To fourteen thousand dollars
could be purchased fora much less sum
OH the first of March 1891. They found
that the cost Of cars and other rolling
stock had greatly decreased in the past
few years. They found that tbs price
Of ruIgo;.-E steel in the market at that
date was far loss than the cost of night
iron was at tie tizle many of the rail
roads of the state were first equipped.
This was not strange. They found,
upon comparison, that the price OF
agricultural implements, wagons, car
riuges and other articles of personal
property in the state, had also decreas-
ed in the last few years. For Instance;
A farm wagon which would have cost, |
ten years ago, SlIO, could now be pur-
chaseE Tor 800; a harvester, which was
formerly $40, can now be purchased
for less than one-half that amount.
llEE GrlA G4 Al4lI 44A tllA ga AAA W ttA4
facts, and so far as the writer is con-
cerncd, after a discussion and an exam
ination of the facts, the value OF the
railroad property was fixed, as shown
by the report Of the assessors ia 1891, /
as he couscientiously, and with regard
to his official oath believed to be his
duty, as required by law. 1t is true,
possibly, that "a vast amount Of the
capital stock of the various railroad
companies of the state is not covered
by that assessment. 1t may also be
true that there may be "a large amount
of bonded capital and corporate fran
chises Of the railroad companies of the
state which is not reached by the
assessment of 1891, BUT 1t is equally
true that nowhere in the statutes of the /
state of Kansas is there q syllable of
law making it the duty of the state
board of railroad. assessors, or ANY
other board or individual TO assess I
the capital or the corporate franchises /
of the railroad companies Of the state,
but the only provisions and only duty
required Of the state board of railroad
assessors is to assess the personal prop
erty of the railroad companies as
defined in section 6STj Of the statute, |
at its actual value. 1t would nuke no |
difference aus to the cash value of a
locomotive OF OF Il passenger coach, Il
freight car or spike maui, or pinch |
bar OF shovel, whether it belonged to
ono the capital stock of which did
not amount to. oue-teHth Of ths value
of the other, as it would make no dit .
ference IN the value Of a wagon, wheths T |
il belonged to bonanza agricuiturisl |
cultivating eight or ten sections UfIaud, /
Oh whether It belonged TO the modest |
farmer who is eudeavoriug to support /.
his family from the proceeds of eighty .
acres OF Kansas. soil; neither would IT .
make any difference III the market 1
value Of "a horse or COW, or any other /.
article of personal property, whether /
its owner was rich or poor.
The uetual ma rket value of the prop |
erty would be governed by what il sold .
for III the market, This is what the .
township assessors are required TO be 4
e5SF GA-+5tt ~ Al t-sGIA At-Ll4t4B INC values
Of the property which they are required
to assess. If the law is at fault, if the
capital of Individuals and corporations
or their income should be taken into
accOuntiIl arriving "a assessed value of
their property for taxable purposes then
the people through constitutional con
and their Representatives in the
should provide by law that
such & basis should be made for assess
-aeIFts. This titey lave not done.
Ii this matter of railroad assess
moHts. I desire to say TO the people OF
the state that have been actuated as
have in all other official duties, by "a
desire to perform my duty as laid down
lld prescribed by the laws Of the state
under my official oath fearlessly, impair
TALLY and in the manner directed 10y