The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1893-10-19
ASSESSMENT AND TAXATION.

| To the Editor of the Eagle
| The statute says that all property, both
real and personal, shall be taxed at its
cash value. The rule is now and has
been for years, to assess property at a
certain per cent, say 25, 80 or so of its
cash value. This custom was probably
brought about at the annual meeting of
the assessors on the first Monday in
March, provided for by statute, the
wording of which is that the assessors
of each township and city in each county
of the state shall meet at the county seat
on the first Monday in March in each
year to establish a rate of taxation. This
undoubtedly means that the assessors
shall form schedule of prices at which
they will list the personal property; that
is. tirst-class horses will be listed at
$40 each; second class, $50 each; third
class at $25 each, and so on through the
entire list of cattle, wagons, buggies,
pianos, organs, watches, mortgages,
judgments, etc. The statute says in so
many words. that all property shall be
! listed at its cash value; hut, there being
no penalty attached for its violation, it
has been constantly violated TO the det-
riment of not only many individual tax
payers, but to the state at large.
To illustrate: This city has $4,000, 900
in personal property: it is assessed at 30
per cent Of its cash value, or 81, 200. 600
assessabIe. Our rate this year is per
cent. 1t appears to strangers that we
have but 81 200. 900 and that the rate of
taxation is 4 per cent OH real values,
when we really have $1,000, 600 and the
rate on the cashvalue is but Is per cent.
Outside OF the fact that it is the law,
it is also good advertisement to assess
all property at its full value.
To equalize the burdens to be borne by
the public is the only secret. or difficulty,
in the assessment of taxes.
The statute says every household shall
have 5000 worth Of personal property
exempt from taxation. The construc-
tion placed upon this statute give every
householder about 800 under the 80 per
cent. rule of assessment, as practiced by
assessors. To illustrate 80 per cent. of
500 equals S210. less $500 exemption
equals $40 assessable. have always main
tanned the idea. that If we assess at
80 per cent. of zeal value, that we should
exempt but 50 Ter cent of the exemption.
Under this construction. householder
having 500 of property should pay
taxes on 80 per cent of 500 or S2l0-
80 per cent. of $500 or $50 Two hum
bred and ten dollars less $50 equals $3.50
assessabie instead Of SO under the pres
ent system. This change alone would
produce thousands of dollars, where we
now get nothing.
/ believe it is not only the right, but
the legal duty OF the board of county
commissioners 10 instruct the county
clerks of the different counties. to notify
the assessors In the townships and cities.
that no payment OF assessors will be
made to any assessor for his services as
such, who has not complied with the
law i'll this respect. If this rule was
adopted. the property would be assess ed
at its cash value as the statutes provide.
There are other remedies OF which |
will speak III the future. / hope this
matter will be sgitated throughout the
state, so the real estate assessments may
be properly made next year.
Respectfully, j. ID. CALDWELL,
City Assessor.