Abilene weekly reflector. [volume] (Abilene, Kan.) 1888-1935, 1893-01-19

per1ntehdent OF puOlic instruction unaU
school districts purchase books for o
term OF years and furnish them free to
pupils was referred to as a great re-
form.
The governor declared that the state
capitol building should be completed as
soon as possible but left 1t to the legis-
lature whether to provide for the whole
building or for the portions most needed.
Attention was also called to the state
grounds as in need Of proper provisions.
The subject of taxation was dwelt
upon as follows:
All taxation is necessarily burdensome, Nd
should be imposed as hyhuv rs is consis tent
with efficient public service and good govern
ment That system OF taxation Is best that
shall distribute most equally the necessary
burdens on all persons according TO their abil-
ity to bear them and the measure OF protection
they receive from them One class OF prop.
erty shculd not be taxed while another class
escapes. II II true In this state, and perhaps
in all others, that large proportion OF person.
~ property cs apes ,xatlon and it's owner thus
shrks his share { the publ burden. This Is
esp, cially true Of moneys and credits IL IL
meult 20 see anv justice In q law hich taxes
he owner Of real estate and allows the holder
Of u mortgage, whether residing in this or an
other state, To hold u mOrtg &c on II and Escape
untlNed and this, too, when these untaxed
mortgages may invoke the mid OF our courts to
enforce pa mont and thus add largcly TO the
expenses OF government Real estate incum-
bered with mortgages should be taxed / IS than
its value IN pro OrtiOn TO the amount OF the
debt resting thereon. the holders OF mortgages
should be subjected to their Just proportion Of
taxes.
Section four 90 OF article thirteen u3) OF the
constitution " California is sa a to offer sat-
In In wueia ma
reads as follows.
section A mortgage, deed Of trust con-
trlc or her oblig alton by which debt 10 Sc
cured shall for he purpose OF assessment and
taxation, be deemed and treated as an interest
In tho property affected thereby. Except aa
TO railroad and other quasi public corpora
lions In clse OF debts 80 secured. the
value Of the property affected b such mortgage,
Iced of trust contract or obligation, less
the value Of such security, shall be assessed
and taxed 10 the owner Of the property, and
the value Of such serurlty shall be assessed and
taxed 10 the owner ther OF, In the county, city
or district VIII CHI the property affected thereby
Is situated. The taxes so levied shall be q lien
upon the property and security, and may be
phd BY either party to such security. II
nald by the owner Of the security the
tax 50 loved upon the property against
thereby sh Il become q part OF the debt 80 Sc
iurcd II the own'r OF the property sha pay
he tax so levied upon such security It shall
constitute payment thereon, ami 10 the ex.
tent OF such payment a full discharge thereof;
provided that II any such security or Indebted
ness shat be paid by any such debtor or debt
1rs after ass 'ssment an before the tax levy
tn" amount OF such levy may likewise be 70.
tim ID by such debtor or debtors, and shall DO
1omp tod according u the tax levy for the pre- Il
ceding year"
AtteItion is also called to the excessive pom.
lltcs aud interest tn are charged up against
property delinquent for taxes These excessive
charles are usual an perh APPS necessarS In the
arlier years Of statehood. hut II is believed
that the necessity for penalties and for high
rates OF interest passes away as the state boz
% mes Older AMI its p lpulation denser People
10 not al ow their taxes 10 become delinquent
rom choice but from neces ity, To impose
lpon such unfortunate persons penalties OF IS
Der cent before sale an - per cent per annum
m both origin TAX and penalty after sale
'lvors OF oppression rather than Justice.
Many neighboring states have greatly re-
luced their interest charges In these respects
Without imperiling their revenue, and II Is be-
lleved that reduction could safely be made In
Kansas
The governor recommended a law for
miners, TO give them pay for nut and
lack coal digging, and law TO abolish
the ''store order" system.
The creation of n bureau or depart
nent of agriculture, to have gener-
Il charge of all matters of agri.
ulture and the farm, was strong
commended. In closing, he recon-
nended change in the grain inspec-
ton law so as TO take the selection Of
equities out OF the control OF boards OF
rade aud to give the chief inspector.
appointed by the governor, authority
o appoint deputies at all points where
hey might be required, II tho fees
,hould Justify,