The Goodland republic. [volume] (Goodland, Kan.) 1891-1907, 1892-06-10
IVES EXPLANATION.
The Attorney. General Explains Why the
Assessed Value of Railroads
We're Lowered.
FIGURES SHOWING FACTS IN THE CASE.
"A Misunderstanding About the Action
Of the Board Regarding Rail.
way Valuation.

The following Is an answer TO the
cbaroes moda AGAINST the state hoard
IS rai,rood ossocsors and WA civo :,
place cneerIuiiy
TOPEKA, May26.-There iseyidentlJ
a grave misapprehension OF the duties
of the board of railroad assessors.
Its duties are clearly defined by the
statutes OF Kansas. The law says in
these words:
The board, when properly organized, shall
proceed to ascertain !, all the personal prop
etS " or c6nstrctir co rp1yov n tbs Snte
which, for the purpose of assessment and
taxation, shall be held 10 include the track,
tiN TaIer du lTgl soa
situated, adjacent to or connected with the
right of-way, machinery, rolling stock, tee-
graph INES ana an instruments connected
for oper%inr the road to%etb 1" With the
moneys, credits and all other property of
such railway company used. or held for the
purpose r d opera.g us I@ltOau amU APP
property at its actual value in money. CSee
sec. 1913, chap. 7, Vol. 2, Gen. Stat. of Kan =
s"s, 1885, p 2oS9')
The people of Kansas, in their con-
stltutlon, might have provided that the
Legislature should REQUIRE that the rail
roads should be assessed upon the
basis OF their gross earnings, or might
have provided that the railroads should
be assessed upon the basis Of their
paidup capital stock. But they nave
made no such provisions. 1t has been
the duty OF certain state officers to
assess the property OF railroads ut its
actual cash value on the first day of
March in each year.
These officers named in the law
(under solemn oath to perform their
duties faithfully and honesty wentover
ever mile OF main track in the state,
visited every engine house, and ma
chine shop, inspected personally the
rolling-stock, buildings. track, and
every article owned and used in OPP
Grating said roads, from a iirst-class
locomotive to pinch-bar and shovel,
ana then tXed the assessment of the
properly, us they found it after per
sonai Inspection ut such value as they
uhuet thelr oaths us officers OF the
StaIe peileVed was rlSht ana Just
IN nHIng the values the board has
considered the amount OF business ac-
tuaIiy secured oy the board, for IN u
determination OF "acIual value IN
money rs the law requires, the
amount OF business secured By board
10 10 i"'PorV"ilC" lacCor as III hAihS Vhe
value OF TWO FACTORIES, one OF which is
running on tuli time all the wear round
lind n,al,inr =, ,r,Gt rhil, iho otb,.,,;.,
" O-i,' my Wv 'V'o' -
oPeraIeu ohe-lOurVh OF the Jlhe NJ AN
actual cost.
Thele is, also. evidently, a very
grave misunderstanding of the action
Of the board regarding the valuations
OF railway property, The railroad as
sessments has not been reduced below
the valuations of other taxable prop
erty in Kansas. The railway companies
with lines both in Kansas and Missouri
pay more taxes into the treasures Of
Kansas than into the treasures of Mis-
souri, upon given mileage. For cx-
ample: The main line Of the Santa
Ee" pays taxes amounting to $381.79
per mile, from Kansas City to Topeka.
Its 40 miles main line pays taxes III
Kansas amounting to $4,000 per mile
These figures are for 1891.
Compare the above with the Santa
res taxes in other states for 1891.
Colorado. .,.., $50 miles. S3Oe IA per ri,ila
Iowa. % miles 9T7 "a bcr tniIe
Illinois. g7D miles 0gG 90 nor milo
Missouri. 1914 miles g33 90 ner mile'
Colorado. .l13 miles, 228.0O Der mile
New Meyico....471 miles. IA. 90 ner mile,
New MeYico. ...1gA miles 1O7 40 Nor milo
T,; ,1,,. L -'''' ~ y.a p.' '''''o.
Inis U"Dle SHOWS uIneIehce Oh
:, o.oo per inlle IN taxes III FAVOR Oh
haIsaS over IheIr nlghesI IaA elsewhere
90 o''i' 20 WIN 1io'1 ,i n,7 lio0O ~
Ilele' IL 'also SHOWS d ulneieHce q |
S22b per mile In favor OF their lowest |
tax per mile in Kansas as COMPARED
eth tboi,. L,nos+ tav ro,, vii -
" iUii Cioii p'"oSO 'sH Poi 'ii'le uPon
nam line OUTSIDE OF hdnsas.
This board does not believe there is |
INV d;.nnsit;o ,, m,nn tha nan, - tLs
'"J u''Po'''On uPo" wv P"'V Vi '""