Baxter Springs news. [volume] (Baxter Springs, Kan.) 1882-1919, 1893-01-21


often compelled TO deposit IN excessive amount
OF collalerals 10 fortify the extortlon OF unlnw-
fulintcrest and bonus charged so that he may
finally become utterly helpless Personal
property that would be exempt from levy, and
ought 10 remain unincunibered for the
benefit and proper protection OF q house
hold, u too often swept from the grasp OF .
conhding wife and innocent children.
II would DO but proper penalty for
these us,irious loaners OF money 10 legally for
felt 18th principal and interest, for receiving
dire lily or indirectly IN amount OF interest
greater than the law provides and would fur
Their suggest thtt prudcnt and wise legislation
might regard such violation OF Inv INSIDE
mcancr.
The legislature was advised to rcim-
burse those who had advanced money
to the worlds fair enterprise. Revision
of the banking law so us to allow Of
publication of official statements in
weekly instead of daily papers was ad-
vised. The suggestion of the state SUI
perintendent of public instruction that
school districts purchase books for u
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 it to the legis-
laturc whether to provide for the whole
building or for the portions most needed.
Attention was also called to the state
grounds rs in need of proper provisions.
The subject Of taxation was dwelt
upon as follows:
All taxation Is necessarily burdensome, and
should be imposed as lightly as Is consistent
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 nbil-
ity to bear them and the measure OF protection
they receive from them. One class OF prop
er.y should not be taxed while another class
escapes. 1t is true in this state, and perhaps
in all Others, that large proportion OF person.
oil property es apes taxation and Its owner thus
shirks his share Of the public burden. This Is
especially true OF moneys and credits II Is
dlficult 70 see any justice In law Nhich taxes
The owner OF real estate and allows the holder
OF mortgage whether residing in this or an
other state, to hold mortgage on II and escape
untnxed and this. too, when these untaxed
mortgages may invoke the aid OF our courts TO
enforce payment and thus add largely 10 the
expenses OF government. Real estate lncum'
bered with mortgages should be taxed less than
its value In proportion TO the amount OF the
debt resting thereon: the holders OF mortgages
should be subjected to their just proportion OF
taxes
Section four az OF article thirteen u3) OF the
constitution Of California Is said to offer sat-
isfactory remedy for this double taxation, ana
reads as follows.
'Section l. A mortgage, deed OF trust. con-
tract or other obligation by which debt Is Sc
cured, SHALL for the purpose Of assessment ana
taxation, be deemed and treated rs an interest
in the property affected thereby. Except as
10 railroad and other quasi public corpora
TONS in case OF debts so secured, tho
value Of the property affected b. such mortgage
deed OF trust contract or obligauon' less
the value OF such security, shall be assessed
and taxed TO the owner Of the property, and
the value OF such security shall be assessed ana
taxed 10 the owner thereof, in the county, city
or district which the property Affected thereby
IA situated The taxes so levied shall be lien
upon the property and security, ana may pc
paid by either party TO Sucn security IL
maid by the owner OF the security the
tax so levied upon the property against
thereby shall become part OF the debt'so Sc
cured II the owner OF the property snail pay
the tax so levied upon such security II snail
constitute payment thereon. ana 10 the ex-
tent OF such payment full discharge thereoi'
provided, that II any such security or indebted
ness shall be paid by any such debtor or debt
ors after assessment and before the tax levy,
the amount OF such levy may likewise be re-
tanned by such debtor or debtors, and shall be
computed according TO the tax levy for the pre-
cedinS year
Attention is also called to tho excessive pen
alties and interest that are charged up against
uroperty delinquent for taxes. These excessive
charges IRE usual an! perhaps necessary In the
earlier years OF statehood. But II Is believed
that the necessity for penalties ana Tor hign
rates OF interest passes away rs the state De-
comes older and its population denser. People
do not allow their taxes TO become delinquent
from choice, but from necessity. To impose
upon such unfortunate persons penalties OF 10
per cent before sale and "a per cent per annum
on both original tax and penalty after sale
sayors OF oppression rather than justice
MANY neighboring states have greatly re-
duced their interest charges in these respects
without ilnpcriling their revenue, and 1t Is be-
lieyed that reduction could safely be made in
Kansas
The governor recommended law for
miners, to give them pay for nut and
slack coal digging, and law to abolish
the ''store order" system.
The creation of bureau or depart
ment of agriculture, to have gener-
al charge of all matters OF agri-
culture and the farm, was strong
ly commended. In closing, he recon-
mended n change in the grain inspec-
ton law so as to take the selection OF
deputies out of the control of boards OF
trade and to give the chief inspector,
appointed by the governor, authority
to appoint deputies ut all points where
they might be required, If the fees
should justify.