Hutchinson gazette. [volume] (Hutchinson, Kan.) 1895-1902, 1895-01-17

elected, and no attempt mas Deen maze 70 to
peal or essentially modify these laws, IL Is,
therefore, fair to assume that the EgSspladesire
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 our 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 m almost universal expression OF
dissatisfaction with our present mode OF as
sessing property for taxation. That 1t Is UNI
equal and consequently unjust, no one familiar
with 1t would for 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 1t is applied. To certain extent, how
ever, the revenue derived from property ought
TO be taken as basis upon which to compute
| its value, II 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 DO true II
! all the property In the state were assessed
at 10, 20 or 80 per cent. OF Its real
value. The inequality arises, not from
is assessed too low, but because IT Is
assessed unequslly. When one piece Of prop
erty is assessed at 10 per cent OF what 1t Is
| really worth and another piece is assessed at
| It's full value and other property is not as
sessed at all, great injustice Is done 70 some OF
the taxpayers; and yet that condition Of things
actually exists In our state to-day. Millions
| Of dollars worth Of property escapes taxation
entirely as result Of ignorance, ineflicienoy or
wlllful dishonesty on the part Of assessors,
Other property Is assessed at from 10 per cent.
to 100 per cent. OF its actual value, according TO
the Judgment or within Of the assessor.
There would be less danger Of this inequality
II an honest attempt were made by all assess
ors to place the true value on all property; but
before that could be safely done the laws in
regard to limitations on leyies should be
changed To make the assessment four or i've
times what It is at present, allowing the limit
alton on the levy to remain where 1t is, might
prove practical confscation Of property In some
school districts, or counties even. After pa
tient and careful examination OF the law, 1 am
unable to see where 1t fails to provide for an
honest, impartial assessment. The fault seems
to be rather in the administration Of the law
than in the law itself. II the proper
oficers complied strictly with every pro-
vision Of the laws relating to assess
ment and taxation there would be little
cause for complaint. More severe penalties
i might be attached for violations OF the law, but
that remedy would hardly accomplish the de-
sired results, for when an assessor makes his
return, with property assessed ut from 10 TO 20
per cent. Of its real value, and swears that he
has to the best Of his judgment given the true
value he knows, and everybody else knows,
that he commits wlllful perjury. But how can
you prove that he has not used his best iudg-
ment In deciding valuesH
What, then, is the remedy In the first
place, 1t is impossible TO get an equal, Just val
| uation Of property under our present system.
When you divide up this assessment Of prop
erty among o large number Of men, you increase
In the same proportion the difficulties Of get
ting uniform valuation. 1t would be great
step In the right direction II there were but one
assessor in each county, and he should be APP
pointed for o term Of four years by the Judge OF
the district court in which that county is To-
Gated, the appointment to be approved by the
county commissioners, who should also decide
the number Of deputies that he should have
and should also approve his selections,
Collection Laws.
The legislature of 1898 enacted law to regu-
late the sale and redemption Of real estate I'M
der execution, etc. 1t was doubtless the pur-
nose and desire Of the trainers OF this act Il
furnish relief to those who had mortgaged theil
homes and were unfortunately unable to mee
their obligations; but the law seems to have
had directly the opposite effect from what was
intended BslheViRG thNt aD ASWT upNE
which the law is based Is pernicious one,
desire to call your attention TO Its practica
workings
The past two years have witnessed rapiC
withdrawal of capital from the state, and thu
amount would have been much larger II itcoul'
have been collected. 1t is estimated tina
BIS, 900, 900 have been withdrawn the past tw'
wears by parties in tho east, who had loans Sc
cured by real estate, and who have lost conf
dence in Kansas Investments while nearly al
the large insurance companies and saving
banks witch have been accustomed to MAKE
loans here, positively refuse to take any new
mortgages until the laws are changed.
take it for granted that there will be no diff
ference Of opinion as to the ACCESSIBILITY OF Sc
curing investments of foreign capital TIT
wonderful development of our grand younl
state-unparalled in the history Of the world
has been due, to q very great extent, TO the FIRE,
investment OF capital from the eastern part o
the country This has been in the main large
ly beneficial to both sections. The lender ha
, received q fair rate Of interest, and the Dor
rover has in most cases made money by his in
vestmeut. while thousands OF others have beef
greatly benefited by the rapid DEVELOPMENT o
the state and the consequent increased vau
OF oil property. Without these investment
there would be few miles OF railroad in opera
ton in our state to-day
IL is hardly necessary TO discuss here TIN
question OF whether the mortgage indebtedness
OF the state has been benefit an injury. It ex
lists. and the great mass of our people desire u
honestly pay their debts at the earliest posi-
BILE moment. 1t is gratifying fact that cal
= 4 properly be mentioned In this connection, tina
the census returns show three-fourths Of tn
, mortgage indebtedness represents either tn
purchase money of the farms or permanent i'm
provements thereon. And the further fac
, might be mentioned that the increase
value of the real estate in the state fror
1890 to 1890, the period when most Of tn
debt was created, was largely in excess Of tn
total Of all mortgages, and nearly sufficient t
I pay the entire Indebtedness and all OF the In
terest thereon for the ten years And this in
creased value was largely the result Of the en-
l terprise and energy that prompted men
I buv farms and to place mortgages on the farm
! thew already owned that they might increas
) their acres or make better improvement
{ thereon. The present condition, with con
= adence entirely gone on the part Of investors
a is an unfortunate one for the borrowers. Will
: the return Of favorable agricultural condition
n and good crops will be an important element
: restoring confidence still 1t is not the principG
. one. and the strongest proof OF this statemen
Is found In the fact that money on real estat
loans can be obtained more easily, and Of les
rates of interest, In Missouri and Nebrask
> than It can in Kansas.
: The proceedings in foreclosure should b
, made as simple and inexpensive as it is poss
: ble 10 make them, with due regard to Ii
u rights of the mortgagor. The Missouri form
70 t-,,st daed has nroven after many wears Of tria