The Wichita daily eagle., 1894-01-07
LITTLE ON SANTA FE TAXES.


TOPEKA, Kan, Jan. 6.-An important
letter was written to Senator John ARM
strong of Great Bend by Attorney General
Little yesterday concerning the payment
and collection of taxes against the Santa
Fe road, which are now delinquent. The
railroad company has sent its agents to
tho various counties with instructions to
compromise the taxes by releasing the
Ienalty and making such other reductions
as might be deemed just under the Cir
cumstances.
Senator Armstrong inquiries If the
county commissioners have power to
make any such compromise, or to accept
payment as offered by the railroad COM
pany on the basis of the assessment for the
year 1891, before the state board increased
the valuation. The attorney general re-
plies that the county cannot accept the
proposed compromise. for the reason that
The assessment of 1893 was entirely legal
and the figures are not subject to change
by any authority except that of the state
board of assessors. The attorney general
says Oh this point:
'"rhere is no appeal from the assessment
of railroad property by the board estab-
lished by law to make the assessment.
The supreme court of Kansas has decided
in Braden VS.. Union Trust company, %
Kansas, 362 that the state board of equall-
cation has the power when eaualizlng the
various assessments made for taxes. 10
equaliZe by increasing or decreasing the
valuation of railroad property, AS well as
by increasing or decreasing the valuation
of any other kind Of property.
when this state board of equalization
meets and has equaliZed the assessment OF
railroad property, as well as the assess
ment Of all other property, there is no ap-
- hA,. a tcln
There is no court in Kansas which has the
power or right To assess property. The
law has established the tribunalfor the
assessment OF railroad property, and when
that assessment is made by that board and
The state board of equalization has passed
upon the assessment and has adjourned,
this fixes the value OF all property for the
purpose of assessment.
Upon this basis all assessments are
levied. / cannot see why the board OF
county commissioners Of your county or
any county will for one moment hear al
application to reduce the amount OF money
which, by reason of that assessment, a
railroad company is required TO pay. The
county boards OF this state have no power
to enter into a compromise with a railroad
company or anybody else to reduce the
amount levied by law.
Under the statutes all levieS are made
prior 10 the 1st day of November, aud on
that day the county clerk Is required TO
turn over to the county treasurer The books
for the purpose OF collecting the amount
k>f such ievies, and it becomes the duty OF
the county treasurer to collect from each
person or corporation the amount so fixed
by law, and the county treasurer has no
power TO receive 81 less from any indivd-
ual or corporation than that which they
are required to pay; and If a county treas
urer receives less than the amount of the
l.w- h.. la- Al L.
county, and be and his bondsmen are sub
lect to an action TO recover the amount
less that which he permits them to pay.
A copy of General littles letter wa:
shown To A. A. Hurd, attorney for tn,
Santa Fe, who takes issue with the opinion
of the attorney general, and main; ain.
that in case of disputed taxes, aside from
state tax, the county commissioners have
absolute power to compromise or maxi
such settlement as they deem equitabi,
and just.
Gases are frequent in this state,n Mr.
Hurd declares, where individuals hav,
appealed to the county board for relic
from an erroneous or unjust tax and il
many instances the commissioners at thei
January meeting have directed the treas
urer 10 accept the reduced tax agreed
upon."
Mr.. Hurd further says that 1T is an ad
mitted fact that the assessment of tn
Santa Fe railroad property for 1898 wa
greatly IN excess of what iG should be- il
comparison with other railroads and witt
other classes Of Kansas property, and tina
the discrimination against the Santa +
WAS in consequence of the supposed interes
some of the officers of the road had tsher
in politics last year against the dominan
party in this state.
''It was the intention of the road 4
bring suit OF injunction in the courts &
have the question at Issue passed upon
aud consequently the taxes were not pal.
at the usual time The appointment o
receivers for the road has now made thi
step unnecessary. and tie tax department
OF the road has since been endeavoring t,
effect compromise with the severa
counties. /.
Under the order of Judge Caldwell al
persons are enjoined from interfering witt
the property of the company Ia any man
ner, or from levying any execution o
other process, which would include Ia,