The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1893-10-24
DOuG,S DISCOVERY.
Custom Cnder Which Thousands Escape
Taxation Annually.

J. D. Caldwell, City assessor has made
an important discovery, or at least he has
presented an old fact in a new light. Mr.
Caldwell, in his experience as City assessor
found among other things that a lot OF
fellows who have good deal OF property,
paid no taxes, and that the burden of taxa
ton really falls on the shoulders OF but a
few persons.
From time immemorial in the history
of the state the custom of assessing
property at so per cent of its real value
has prevailed. Every year the city as
SCISSOR and township trustees meet ac the
court house and fix a basis of valuation,
and it is usually 30 per cent. Now comes
Douglas Caldwell with this point: John
Jones owns in his own right, etc, lot OF
cattle, for instance. The assessor goes
around to him and asks him what they
are worth, ana be says 500. The assessor
then takes 90 per cent OFF that and finds
that the assessable valuation is $50.
Are you married or single? the
assessor asks, and Mr.. Jones
replies that he is married. The law then
says that al exemption OF $500 is allowed
to Mr.. Jones and the result is that there
is no assessable property left. Now, then,
it occurred to Doug that it was not right
that a man having 5000 worth Of property
should escape taxation, and IN order to
catch the fellow be raises the point that
the 500 exemption should be taken from
the real value of the property and not
from the assessed value. In other words
he says that John Jones should be
of
is the real value Of his prop
erty after the exemption had
been deducted. As the majority OF hold
ers own this amount the loss to tbs coun-
ties and state has been great every year
under tho prevailing custom and the bur-
ems of taxation fail on the comparatively
few who own more than $500 worth OF
property. In letter to the attorney geu-
eral he calls attention TO this error of the
trustees and perhaps the law, and General
Little coincide with him. The following
is the attorney generals letter which will
lie of interest to assessors and taxpayers:
Topeka, Kan, Oct. 81. 1893.
J. D. Caldwell. City Assessor, Wichita, Kan.
DEAR SIR am duly in receipt of your
communication of the 10Th inst, III which
you inquire If il is not the duty of the
assessors in this state to assess all property
at its actual value. Replying thereto l
would say that the statute does not re-
quire this OF all assessors. 1t further pro-
vides that the assessors shall meet and
determine upon an equal basis of valua-
ton OF such property as they may be
called upon to assess. The object of this
meeting ia for these assessors to COM
pare notes and ascertain what in the
judgment OF the assessors is the actual
value OF the various classes or kinds OF
personal property. and it would seem that
it would be their duty when they have
done this. to asses the property in such
county at such value. For Instance, if
they should conclude that the average
value of wagons in the county was SO,
that should be the amount for which an
ordinary wagon should be assessed. and
the assessors should not assess that prop.
erty at one-third of the actual
value, or $15. and so with all
other property in his township. They
should return the actual value of the
property OF a tax payer and from this
actual value should be deducted $500 ex-
emption. The statute provides for the
$500 exemption from the valuation of the
property as found by the assessor. The
property should not be assessed at one
third of its actual value aud the 500 ex
emption then deducted from such amount;
but as before stated it should be assessed
at it's actual value and then deduct the
$500 exemption. Ii the assessor returns
that the wagon is worth but Sc, and other
items in proportion, then the 500 eXemp
ton should be deducted from the value
as returned by the assessor. The assessor
takes an oath to faithfully discharge the
duties of his office and Section 69l5 re-
quires him. when making his return, to
take such an oath that the value of all
personal property, etc. for which state
ment has been made to him by the tax
payer is truly returned as set forth in such
statement and it is from the amount thus
returned that the 500 exemption is
allowed, Very truly yours,
JOHN L. LITTLE,
Attorney General.