The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1895-01-09

thereon to be paid annually from the income !
of the university endowment fund The t
all o reduced the rate of interest until such
release tu 4 per cent. per annum (See session
laws of 1888, chapter42, page So But, although
nearly twelve years have passed since the
enactment of the statute, the city of Law
renee has not accepted its provisions, and the
bonds remain in the state trea-ury. As the
constitution 70 rbids diminition of the perma-
nent school fund.it is doubtful whethe the pro-
vision reducing the rate of interest was le-
gal, but the city OF Lawrence not having at
empted to carry out its part of the agreement
ttis hardly fair that the state should be held to
the other part whether originally valid or not.
AS the bonds were issued as an inducement to
secure tn elocation of the university in that
city rather than elsewhere, there no good
reason why they should not be paid The city
Of Lawrence obtained an advantage over COM
peting localities by agreeing to pay the sum
of 100000 toward the construction OF the uni
versity land oy every principle of fair dealing
it should pay as it agreed. But if the bonds
are not to be paid, they should be cancelled
be made TO reimburse the school fund which
the constitution declares shall not be i'm j..
paired. True this would be exacting from the
taxpayers of the entire state the bonus by the
offer of which the city of Lawrence gained an
but either the city of Lawrence or the state
itself should make fruitful these dead bonds
now lying in the treasury
Fraudulent bonds TO the amout of S159O0
have been lying worthless in the treasury for
fweny yeAf f the sen00 tu9d sh pc &
of these bonds with interest to this
time, ana the PONDS themselves. should
be destroyed AS long ago as 1876 legislative
committee recommended this course and it
has been recommended regularly since.
WAYS AND MEANS.
At the close of the last fiscal year. there re-
NAMED in the state treasury 20 the credit of
the general revenue fund balance OF $685.,
AIS 50. We may reasonably expect that the
fees and state taxes to be received. added to
this balance. will make the general revenue
s2OOO.7OO. Against this as liabilities. stand
appropriations aggregating $L054,15S 90. So
that we may estimate probable bal tnce of
present session of the legislature. and which
may be taken into account in providing for
The state treasurer. in his recommendations,
calls attention to defects in some appropria-
ton bills heretofore enacted, in not providing
specific conditions under which warrants
were TO be drawn
More care should be given to the enrolment
of bills. An egregious and very serious blunder
was made in the enrolment Of the bill passed
by the past legislature making an appro pria-
tion for the Girls industrial school at Beloit
The enrolled bill made the appropriation
fer of $4,000 from the governors contingent
fund, the school at Beloit must have been
q ,sed for some months in consequence of this
blunder. The amounts should be written out
in full, not trusted to figures alone, and GER
tainly correct enrolment should be assured in
AS fixed by the state board of equalization,
the total value of the taxable property OF the
state in 1894 was 1887 50l,722.
The reports from some institutions not hav
ing been received, it is impossible at this date
to give the aggregate amount OF estimates Tor
the next two years
ASSESSMENT AND TAXATION.
The treasurer's report shows that various
counties We the state the aggregate amount
of $50 Dol % delinquent taxes, nearly $4,000 of
which is due from two counties alone. Tho
Indebtedness should be collected or the &C.
counts balanced on the books of the treasury.
As the total amount of state revenue must, of
course be N ade good by other counties, the
favorittsm to the Delinquent counties, aud. az
time has not made this favoritism equitable
payment of these withheld taxes. even though
some of them have been delinquent for many
years that justice. nearly as is nov
practicable. shall be done to other portions of
the state whose burdens during all these years
have been cOrrespOndingly increased Every
dollar thus Justly exacted from counties which
have shirked their snare of the public burden
in the past will lessen that much the burdens
of others in the future.
1t has been customary, but whether required
by the constitution is for you to determine,
for the legislature TO hx, not merely the
amount, but The rate of the state tax levy, eX-
cept for the maintenance of the University.
As this action precedeS the new assessment,
the Legislature must, of course base its rate
upon the assessment rolls of the preceding
year, and each year the gross amour { required
of each county has to be determined by the
state board of equalization and certified TO by
county clerks so that each county clerk may
determine the rate for his county and put it
upon the tax rolls.
! The state treasurer recommends that the
! legislature shall merely fix the aggregate
| amount to be raised by taxation for state pur-
! poses leaving the rate to be determined each
! year by the state board of equalization upon
! the assessment for that year fhe rate instead
! of the amount could be certified TO by the
| county clerks and put upon the tax rolls at
! once, This appears to be a sensible. business
like suggestion. Again, the actual receipts
may often fall short of the levy because of the
law permitting counties to claim credit for
double and erroneous assessments. The law
should be so changed that the states revenue
shall promptly be paid and paid in full, leav
ing the counties to bear the consequences of
their errors of assessment and to carry
their own delinquent lists. Then the state
levy would produce the exact amount neces-
sary to cover the states requirements and no
county could shirk its burdens and cast them
upon others by allowing delinqUencies to
cumulate year by year and be forgotten. Let
the states taxes be paid in full at all events.
Inability to meet obligations promptly is a
much more serious matter to the state than to
| a county.
In this connection your attention is called
| to the request OF the regents OF the university
| be levied annually for university purposes so
| that the unit viii grow with the wealth of
/ the state and with the requirements of the in
! stitution Should the legislature require.the
assessment of property at its actual value, or
| rather compel it. Tor it is already required, of
course the proposed university rate would be
! too high.
Property should be assessed at its actual
| value. II is said that were any county TO
| comply with the law, the remaining counties
would throw upon these the burden of state
make the comp liance safe for counties dis.
posed to be honest. This must be done by
motive for returning 1t at It's actual value.
| Suppose it should be provided that In any
| kind of legal controversy over any kind of
property. as for the collection of insurance, or
| other obligations, the valu alton put upon 1t
on the assessment roll for the year to. which
| the controversy related should, as against the
| owner or custodian at that time and pur-
| chasers since. be conclusive as to its actual
! value; every property owner would be eager
to have it properly assessed. Very soon, prop
| erty mproperly assessed, would prove to be
| un saleable at fair price, and cupidity would
| learn a lesson for the future Suppose that it
should be provided that no action of any
kind. not even criminal prosecution, should
| be maintained without production of certi-
| fed copy of the assessment list showing that
! the property had been listed for taxation as
| Of n.
| LIST of March the property was no where With n
| the state and had not been removed there
| from to evade taxation every owner Of prop
| erty would be eager TO have all his property
] listed. And such provision would be just.
| No man should be given the protection of
| courts aud of the police who dishonesty
evades payment of his reasonable share of the
expense of maintaining them
To avoid publicity as to private affairs
.Nrnr dari q flinrr hxr har, L.