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

ASSESSORS -sD0IETHING THAT DE
BIANI2s -yT-FE-SrFOV.
STATE OF KASsAs.
/ OFFICE OF ATTORNEY GENERAL,
TorEEA, May p, 1892.
To the People of the state of HuusJs:
There have been some grave chsuges
made through tie public press against
my pubic recorE ia the matter of
assessments of railroad property. 1
Edesire to let the facts be submitted to
the candid judgment Of the people Of
KuIsas.
find that there are very grave mis-
conceptions existing in the minds of
the people upon this subject, both with
regard to law and fact; and in order
that the people may have an opportu-
nifty to form an impartial judgment
/ upon The acts of one Of their servants,
1 desire to c;lll their attention first, to
the iuw upon the subject of assessment
Of railroad property which can se found
in the second vOIuuFe OF the statutes Of
F1SSg, ia paragraphs GS7I to GSs4 iucIu-
sive, upon pages 2OS8 to 1892 both
inclusive, and / would particularly call
the attention of the pesple to The latter
clause Of u;trugraph 6878i which reads
as follows:
The board when properly organized, as
I hcrUin prov dcd for, shall proceed to ascertain
uli the personal property Of any railway com
puny owning, operating or constructing a. raj
way in tins state, whtch for the purpose OF as
scssuIent ana taxation, shuli be held t. iucIu e
track, rOad-bed, Tight-Uf-wsy. water and ruel
stution=, buildings ana land on which they arc
situated adjacent TO or connected TO the right
Cf-way- machinery. rolling stock, telegraph
lines und all Instruments connected therawi tn
nute rial ON hand and supplies provided for
operating and curryin ing On the business OF
such i7tiiroad' together with the moneys,
credits Hi-d'au other properly OF such railway
company, and apprttise ana assess such prop
crty as personal property at its actual value
ia money.
Tho law provides that the lieutenant
governor, secretary of state, treasurer
of statei auditor OF state aud attorney
general shall constitute the board Of
railrUad ussessUrs, and provides that
they are empowered and it is made
their duty to assesses all the property Of
railroads and railroad corpora lions in
the state of Kansas, including real es-
Tate not used in the operation of the
aawAcEe in the law is the board OF rail-
road ussessoTs required to take into
consideration the bonded Indebtedness
or the capital stock on the corporate
franchises of such roads, but it is made
their duty to asses the value of loco
motives, cars, telegraph lines, Office
furniture, depot buildings and all other
J Pany, inclgdiug. shoveIs. pics-;.2. spike
mauis, pinch-bars and all other personal
property OF the company. That there
is something radically wrong in he
machinery OF assessment and taxation
Of all the property in the state is an
admitted fact, and that cur laws of
assessment and taxHtiou and laws reg
fuluting The raising of the state reyen-
Ues should be thoroughly overhuuied,
goes without saying; but this is the
work of the legislature andnOt the duty
i.ef the state board of railroad assessors
or of the various township trustees
which were made by law the assessors
Of other property.
The state board OF railroad assessors
performed then duty under their Off
cial oath, as required by the statute
FThat duty is to assess the value of the
| PERSONAL property of the railroads used
in operating their roads. They have
nothing to do under the law with the
amount OF capital stock or bonded capt.
FtaF oF tie corporate franchises OF the
roIds. We're they to go outside of
their duty and attempt to make an as-
sesnlent upon the capital stock OF bond
ed capital Of the road it would be
beyond the scope of their authority;
I would be void, and a tax levied upon
ouch am assessment could never he col
lected; neither has the law provided
that revenue of the state, or any part
thereof, should be levied as tax upon
the Incomes of corporations railroals
1 or otherwise, and any attempt by any
I officers Of the state TO mako an assess
meIt upon the income OF q rs,iIroad
corporation and manufacturing corpor-
atop, or OF an Individual would be
beyond the scope Of their authority and
absolutely void. and no ta9s- levied upon
such an assessment could eyer lie col
Iscted.
Ia the sBaing of 1891, the various
rsiitfoad companies operating railroads /
in the state made their sworn returns 4
/ to the state auditor, Is provided for in I
section 6ss5 Of ths law above referred !
TO- The state b0ard of rad ga.id assess l
oIz upon receiving such retutus Inspect
Cd every mile OF n1ssin line OF the /
fos'ds IN The states they visited svezy {
round d 'Ess and machine shop ia the f
state, ihey laade a u'srefnl examination i
rs tlie condition If locomotives, ears