Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1895-01-17

ence Whatever tends to refine and elevate
people-to give them purer and uobler aspira-
tionS-Wil surely tend to lessen this evil The
great work of removing intemperance from ouI
land must be done through the churches.
schools and other eleyating helps, Law is
only help-an assistant-and never should be
placed before moral influences. It in fact can
only be enacted when moral forces have Gre
ated healthy public sentiment against intern
perance. It is valuable as aid to help Gre
ate and maintain healthful public sentiment
but ought never to be substituted for it The
great work of advancing the cause OF temper
ance can only be done by thorough organiza-
ton and active effort along the lines OF educa-
ton and moral suasion. aided by laws fully
abreast OF the public sentiment.
In 1880 an amendment TO the constitution was
adopted, prohibiting the manufacture and sale
6 intoxicating liquors, except for medical
- - .4.s5l.,.aII.l;;lI -. to>>sS. Io5i,
1885 and 1887, laws were passed providing for
the enforcement of this provision of the constie
tuition. Three legislatures have since heer;
elected, and no attempt has been made TO re-
peal or essentially modify these laws Tt is,
therefore. fair to assume that the people desire
this to be the settled policy of the state upon
this subject. The only fair Interpretation to
be placed upon their action is, that the open
saloon shall not return to state, and that
they believe that the effect of the prohibitory
law has been TO lessen the evils of intemper-
ance
Assessment and Taxation.
There is al almost universal expression of
dissatisfaction with our present mode of
sessing property for taxation That it is I'M
equal and consequently unjust, no one familiar
with 1t would for a moment deny. 1t Is prob
ably one OF the most difficult matters TO
provide for in our laws Our theory Of
taxation is that property shall pay the tax,
and the only safe rule to follow Is to
assess all property at its actual cash value
without regard to its character or the use to
which it is applied. To a certain extent, how
ever, the revenue derived from property ought
TO be taken as a basis upon which to compute
its value. If every piece of property in the
state were assessed at its actual cash value
there would be absolute equality in the pay
ment of taxes. But the same would be true If
Ill the property in the state were assessed
2t 10, 20 or 80 per cent. OF it's real
galue. The inequality arises, not from
;he fact that the property of the state
is assessed too low, but because it is
assessed unequally. When one piece of prop
erty is assessed at 10 per cent of what it is
:eally worth and another piece is assessed at
its full value, and other property is not as
sessed at all, great injustice is done to some of
;he taxpayers; and yet that condition of things
actually exists in our state to-day. Millions
If dollars worth of property escapes taxation
entirely as a result of ignorance. ineficiency or
Tillfui dishonesty on the part of assessors,
Other property is assessed at from 10 per cent.
20 100 per cent. of its actual value, according to
ihe judgment or Whirn of the assessor.
There would be less danger of this inequality
f an honest attempt were made by all assess
ors to place the true value all property; but
before that could be safely done the laws in
regard to limitations levieS should be
changed. To make the assessment four or five
lines what it is at present, allowing the limit
alton on the levy to remain whore it is, might
grove practical contscation of property in some
school districts, or counties even. After pa
:ient and careful examination OF the law, am
Unable to see where it fails to provide for an
honest, impartial assessment. The fault seems
20 be rather in the administration of the law
Than in the law itself. If the proper
trjP
vision of the laws relating to assess
nent and taxation there would be little
cause for complaint. More severe penalties
night be attached for violations of the law, but
That remedy would hardly accomplish the de-
sired results, for when assessor makes his
:eturn, with property assessed at from 10 to %
per cent. of its real value, and SwearS that he
to the best of his judgment given the true
value, he knows, and everybody else knows,
hat he commits willful perjury. But how can
you prove that he has not used his best judg-
nent in deciding values?
What. then, is the remedy? In the first
place, it is impossible to get equal, just val
lation of property under present system.
When you divide up this assessment of prop
srty among large number Of men, you increase
N the same proportion the difficulties of get
ling uniform valuation. II would be a great
step in the right direction If there were but one
ASSESSOR in each county, and he should be APP
pointed for a term of four years by the judge of
;he district court in which that county is 10
county commissioners, who should also decide
;he number of deputies that he should have,
md should also approve his selections.
Collection Laws.
The legislature of 1898 enacted law to regu-
ate the sale and redemption of real estate I'M
Ter execution, etc. 1t was doubtless the pur-
pose and desire of the trainers Of this act to
furnish relief to those who had mOrtgaged their
aomes and were unfortunately unable to meet
heir obligations: but the law seems to have
aad directly the opposite effect from what was
intended. Believing that the theory upon
which the law is based is a perniciouS one,
1esire to call your attention to its practical
workings
The past two years have witnessed a rapid
withdrawal of capital from the state, and the
amount would have been much larger if it could
have been collected. 1t is estimated that
Bis, 900, 900 have been withdrawn the past two
years by parties in the east, who had loans Sc
cured by real estate. and who have lost conf
1ence in Kansas investments: while nearly all
The large insurance companies and savings
banks which have been accustomed to make
loans here, positively refuse to take any
mortgages until the laws are changed.
take it for granted that there will be no diff
terence of opinion as to the adviSability of Sc
curing investments of foreign capital. The
wonderful development OF our grand young
state-unparalledi in the history of the world
aas been due, to very great extent, to the free
investment of capital from the eastern part of
the country. This has been in the main large
Iy beneficial to both sections. The lender has
received fair rate of interest, and the Dor
rover has in most cases made money by his in
VeStment, while thousands of others have been
;he state and the consequent increased value
Of all property. Without these investments
there would be few miles of railroad in opera
lion in state to-day.