The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1896-02-04

the provisions of this act" the board
Of county commissioners of hiowa
county, Kansas adopted the provisions
Of said act, by resolution in words and
figures as follows:
Resolved That this county adopt
and accept the provisions Of the act of
the legislature Of 1891. entitled AN
act regulating the sale of real estate
for delinquent taxes in such counties
as shall adopt the provisions OF this
act'''
That the literal provisions of said act
have been, ever since said year of 1891,
enforced in said Kiowa county, and
since said year, 1891, no lands advertis-
ed for sale for taxes in said county
have been offered for sale for taxes,
but all such lands have been bid in by
said county, by reason whereof the de-
ficiency and delinquency in taxes due
from said Kiowa county 70 the state
Of Kansas has largely arisen.
That the plaintiff has no adequate
remedy al law for the injuries herein
complained OF, and that unless this
honorable court grant an injunction re-
straining said defendants from levy
ing said tax warrant upon the property
Of this plaintiff. il viii be levied there
on, and the property Of this plaintiff
sold, and this plaintiff compelled TO
advance money within thirty days 10
contribute toward the payment Of de-
linquent taxes due from other persons
in kiowa county, while such other per-
sons have three years in which TO pay
tehir taxes, and without the property
Of any other persons. situated in the
state Of Kansas, and outside Of Kiowa
county, being in any way compelled 10
bear the common burden Of taxation
resulting from the said deficit in the
state revenue, which should, in equity
and good conscience, and under the
constitution, and laws Of the state
rest equally upon all taxable property
within the state, irrespective of the
county in which it may be located.
Before departing Mr.. Bentley being
interviewed by reporter for the Eagle
said:
The result of the depreciation of tax
able values in Western Kansas, and
the appreciation in the rate of taxation
develops some very queer conditions.
For instance. at the biennial sessions
Of each legislature, the state tax is
levied for state purposes. The rate
is certified 10 the various counties, and
extended on the tax rolls. In western
Kansas the proportion of property
which is delinquent is very large, SO
that il leaves a considerable amount
due from the treasurers in these coun-
ties TO the state, and creates a deficit
in the state revenue. II has been the
practice of state auditors to certify a
special rate TO the respective delinquent
counties for the purpose of raising
from property in each county a suffi-
cient amount to cover the delinquency.
1t results in this: Property owners
who desire to protect their property,
and owners Of personal property, par
ticularly railroads, have 10 advance
money 10 pay the delinquency of their
neighbOrS taxes. This works a hard
ship, especially upon railroad COM
panies, as their property is taxed as
personal property, and they must pay
by the 10th of January, each year, or
the sheriff Will sell their property.
When this delinquent state tax is lev
led, it IS extended, against the delin-
quent property that is unproductive of
revenue, and only a portion of the de-
linquency is collected each year, so that
there remains over, each year. a large
fraction of the delinquency for former
years, and at the present rate this
viii accumulate so that there will be a
delinquency in each county, TO the state
of many thousand dollars, and each
property owner in the county, who pays
taxes. will soon be compelled to pay
a high rate of taxation for state pur-
poses, some 20 or 80 per cent upon his
property.
1t is claimed by the railroad compan-
les, and by some taX-paying citizens
in these counties as well, that where
there is a deficit in state revenue. il
can only be constitutionally collected
under a special act of the iegisla ture.
and then the levy must be made equal
" and ratably upon all taxable prop
erty in the state, irrespective of the
county in which the delinquency &C
crues. If this view of the law be TAX
en- by the courts, it will probably in
the next few years relieve the western
counties of the state of several hundred
thousand dollars in taxes TO the state
and at the same time relieve the tax
paying citizens in these counties Of a
rate of taxation which otherwise, in a
few years. viii amount 10 a confisca-
ton of their property.