Western Kansas world. [volume] (WaKeeney, Kan.) 1885-current, 1895-04-27
TAXATION.
Some More Reflections.

In a recent decision the Supreme court
holds that all property shall be as
sessed at the same rate. If this leads
to the assessment of all property at it's
true valuation and stops the discrimi-
nations heretofore made against rail-
road property, it will be a reform long
needed in Kansas. The question of
taxation is an important one, and it
vitality concerns all the people
Our present system is defective be-
cause it tends to make small valua-
tions and high levies. This has very
largely grown out of the practice by
counties of making low valuations to
escape state tax. This practice places
the state in an unfavorable light to
outsiders. The prudent emigrant,
whether a farmer, merchant or manu-
facturer, will naturally want to know
how taxes rate in a state he thinks Of
moving to, and when he discovers that
in Kansas taxes average about 4 per
cent it becomes a serious objection to
coming here.
The total valuation of property in
the state in 1894 was 1881, sol, 722, and
| the levies ranged about 4 per cent. 1t
would make much better showing
for the state if the valuation was ST.
600 900, 600, and the levies were one and
three-tenths per cent.
In the legislation proposed at the
recent session Of the Legislature it
was sought to correct this evil by fix
Ing penalties for assessing at less than
cash value. That would not accom-
plish the desired result. The only way
to secure higher and more uniform valu-
atoms is to reduce the levies so that
it will be necessary for the local as
SCISSORS to assess property at near its
full value in order to raise the neces-
sary revenue to carry on their local
government.
A careful examination Of actual sales
of property, as shown upon the rec
ords, compared with the assessed value
of the same property in the year Of the
sale, shows that real estate in this state
is assessed at about - per
cent of it's salable value. The
rcr orts Of the State Board
of Agriculture show that the entire per-
sonal property of the state, outside of
railroad property, only averages about
IL per cent, of the value Of live stock
and farm products, leaving out merchan-
dice, manufacturers. banks, bonds.
notes, monies and all other personal
property. In fact, it would be safe
to say that the entire personal property
of the state is not assessed at more than
10 per cent Of it's actual value.
The present rate of taxation for state
taxes is fixed by the Legislature. In
this manner a certain amount of rev.
enue is secured in the way OF state
taxes for state purposes. The amount
now required is over a million dollars.
The adjustment Of the real and personal
property tax to the basis of railroad
assessment would bring the amount up
to three millions of dollars, which far
exceeds the demands and at the same
time makes a high rate Of taxation
for the people.
The question naturally arises: Why
should railroad property be assessed
proportionately higher than other pro-
perty? This has evidently been caused
by a systematic effort on the part OF
cheap politicians who have found that
it was the easiest way to get office
by misrepresenting the railroad in
terest, and thereby create a prejudice
against them that has resulted in UNI
just and unfair taxation Of this class
of property.
Under the practice Of the local au-
thorities in the counties, keeping down
their local valuations TO escape state
taxes and at the same time clamor-
ing for an increased assessment of
railroad property, the valuation of rail-
road property has been steadily in
creased and the valuation of all other
property has been steadily reduced, and
the levies have been increased, there,
by making a double injustice to rail-
road property and compelling it to
pay more than it's Just proportion Of
taxes.
The history of the railroads of this
state, and all over the country, has
been one of steady improvement in
the interest of the people; in better
road bed, equipment and service, and
reduced freight and passenger rates.
The freight rates in this state have
been reduced over fifty per cent in
the past ten years, and the average
passenger rates have been reduced
about thirty-three per cent.
TIE effect of high 1evies is very f,'rCi-
bly, ILLUSTRATED in a comparison of the
assessment of railroad property, and
the taxes paid per mile. AS an ex-
ample the following record facts show
the assessment and tax per mile Of
Kansas railroad company in the states
Of Kansas, Missouri and Texas:
In Kansas, value per mile, $6,9o4; tax
per mile, $239.70.
In Missouri, value per mile, $11, 600;
tax per mile, $40.
In Texas, value per mile, $500; tax
per mile $76.06
The taxes paid per mile are the sum-
ming up of the result. 1t does not
make much difference what the property
is assessed at if the levies are made
so low that the tax per mile is not ex-
cessive.
F. p. BAKER.
Purity don't stop working at the trade
because somebody sWears to a lie and