The Wichita daily eagle., 1893-12-30
DIDN'T TALK LONG
COUNTY CLERKS COMPLETED THEIR
ANNUAL CONVENTION.
Many Interesting Papers Read and
Discussed Elected for the
Ensuing Year-Salina Selected
for Next Meeting-IntereSt-
ing Resolutions Passed.

| The annual convention of the county
clerks of the state convened in the council
chamber yesterday at 2 O'Clock p. m.
The following named clerks answered to
their names at roll call:
| II. II. Mccormick, Woodson; j. B. Nc
Pherson, Sheridan; j. T. Studebaker, An
derson; w. S. Place. Wichita: f. Z. Nat
| tori, Dickinson; H. G. Kiddo. Logan
| Thomas 7. Kelly, Miami; d. j. Anderson,
Saline; Charles q. Wood. Riley; Charles
I. McCabe, Shawnee; J. G. Hopper, Ness;
D. E. Hawkinson. Mcpherson; T. O.
Murphy, Harvey: d. E. Dunno, Comanche:
James +. Cation. Miami; Robert Find
lay, Rice: j. B. Fishback. Cowley;
j. S. Richards, Ottawa; John J. Lyon,
johnson; George Z. Cole, Crawford; James
Baxter. Jr., Morris; John T. Evans,
Butler; john J. Hawkins. Linn; William
Duffy, Harper; V. l.. Poison, Wilson; w.
j. Hayes, Rush, NJ. K. Harmon, Chase; S.
u Shelton, kiowa; j. NJ. Brown, Shaw
nee; f. L. Lewis, Barber; j. E. Eaton,
Reno; II. E. Patterson, ex-clerk, Harper;
Edward L. Teed. ex-clerk, Barton.
Minutes of meeting of 1899 were read
and approved.
The report of J. B. Fishback, treasurer
or the association, was read and approved.
There was balance on hand of S1121
Mr.. Wood moved that the state treasurer
should apply to the state auditor for dupli-
Gates of applications for credits on double
and erroneous assessments. Mr.. Lyon
seconded the motion and it became the
Of he ba
adopted.
George 4. Evans, Butler county, read a
very Interesting and instructive paper on
the subject OF "Duties of the County Clerk
Under the Australian Ballot System"
The paper WAS very ably discussed by
Messrs. Fishback, Hopper Lyon, Nottorf,
Baxter and others, and many amendments
were suggested and after full discussion
of the subject, the amendments were re-
ferred TO the executive committee to be
appointed at this meeting.
/. L. Kelly of Miami county read the
following able paper on the subject of
Assessment and Taxation"
To devise and carry out an equitable
system of taxation is one of the profound
est problems OF political economy.
y perfect result has never yet been at
talTed. Every scheme hitherto proposed
involves more or less of injustice, or gives
place to evasions and frauds which render
its application unequal. Hence there is
found TO be an advantage in combining
different systems, so that the defects OF
one, shall be balanced by the defects
OF another, while the advantage of all
are secured. In studying the problem
taxation should be regarded with respect
TO its one object, viz: the raising Of rev.
enue for the state. Whether or not il can
be wisely employed, also. as means of
protecting and encouraging particular in
dustrles or OF regulating extravagant eX-
pendltureS, are direct aud independent
questions.
The one thing to be aimed at is TO make
the burdens laid ou the people as light and
equable as possible. consistently with pro-
vidInS means ampie for the support OF the
state. The question above and beyond all
IN bringing this about is the question of u
iair and impartial assessment. Every in
dividual of the state has, therefore, an
interest will regard TO his own well-being
In the maintenance of the government, and
IL Is fair and right that he contribute a
portion of his wealth to its support. And.
since the government Is an agency for pro-
noting the general good. represents q
common pubic Interest. superior to any
private interest, its claim very properly
takes precedence of all others, and in a
sense it bias first lien on the entire wealth
of the state
In actual experience it is found, how
ever, That property Ii, the form of real es-
tate bears by far the large share of the
burden. Personal property can be easily
concealed or moved by those who wish to
evade their share of contribution to public
wealth. O1 this matter the prevalent |
moral sentiment Is low, aud consciences |
are weak TO resist the strong temptation |
to make false statements. and even 10 |
commit perjury when detection is almost |
L assume that my county is no better 1
nor no worse in this matter than any other |
county in the state; but of the 1896 per
sous who were visited and made oath to /
TO their assessment of personal prop |
erty alter March /, 1898. 1915 of those ,
escape taxation by reason of the !
exemption 302 OF those or 81 |
per cent had personal property assessed at
sSl.0O or lacked $40 90 OF reaching the
OF exemption; while the average
amount of property owned by all those
W ho were exempt Is sl26.0 CO. This would
make the total amount of property exempt
by those who wholly escape personal prop
-rty tax in the SUN of S239 215 90 Add 10
.nat S2y6,2O0OO the amount exempt by
hose who are assessed aud whose amount
reaches beyond the $500. 90 limit and we
have a total OF $685., AS. 90 IN value of prop
srty that does not pay one cent TO th- sup
port OF school or other institution that are
-equired TO be kept up at public expense.
Bear in mind that ali this property is
assessed at one-tbird of its value and then |
he 300 Exemption taken from that cne-
bird assessment and tax paid on the
lalance
The amount of personal property upon
hich tax Is paid in this county Is s191,-
~. .lx-~ !
5 exempt The law governing assessment
II kansas is probably rs good rs that Of
my other state. The ouly trouble with il
: that II does not attach a penalty upon
IN assessment for falling 10 comply with
Is provision.
Will not attempt to argue whether the
exemption Is right or
wrong, but the fact that 56 per cent. of the
property OWNERS escape taxation bv means
# the exemption. The fact that 10 per
ent. of the property assessed. escap ped
axation and the fact that IL per cent of
Ill the personal property owner, pay ali
he personal property tax is Quss ioa
hat demands tue attention of the iegisla-
ure of the state.
Again. .ho TACT that s1S.3I5. 900 o: that
lass of property Ia the state \ not taxed
or the same reason, and considering that
Ill other property Is ASSESSED at oue-third
4 its value Is sn import n question to
unsider. II all he property was assessed
L Its full value the ia" plainly lndi-
atss, instead of the tax rate in the state
or all purposes being 3 per cent It woull!
e less than l per ceut. Investments
Tould be more extensively made, umicra-
ION would be encouraged, the population
ncreased and Il more equal distribution |
taxation would be had. while
will be argued that the people who are
D moderate circumstances would suffer a
arCishlp, but when ii Is rememb bsred thai (
ne tax rate would be so materially reduced
be burdens would be spouGiuCly
ght- Aud while i, may not be popular