The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1896-02-04
TO BURST THE LEVY
SANTA FE KICKING AGAINST ONE
OF THE POPS LAWS.


OF THE POPS LAWS.
They Claim it is Unconstitutional Besides
Being a Great Draw on Their Purse
strings-Injunction Proceedings to be
Commenced This Morning-The Opera
ton of the Law Practically Makes the
Railroad Company Pay All the Taxes
of the County According to Their Claim
story as Told by Wichita Man.
Last night Fred w. Bentley OF the
law firm of Bentley & Ferguson left
for Clark county, to commence impor-
tant injunction proceedings wherein ].
II. McEntire receiver OF the Wichita
and Western Railway is plaintiff and
John 7. Sidener as sheriff Of Kiowa
county, Kansas, Z. K. NOrthrup, as
county clerk of Kiowa county, Kansas
William A Matthews as county treas
urer Of KiOwa cunty, and others
Of KiOwa county, Kansas, defendants.
The proceedings will involve the con-
stitutionality of the delinquent tax
Ivy ID W pdSSrl III 1910. L llC pCN4I4OLa
recites the following facts
That in the year 1895 the line Of rail-
road owned by the said plaintiff in
Kicwa county, Kansas. was by the
state board of railway assessors duly
and legally assessed for said year in the
sum Of $l17,05O
That the said line of railroad, cOnsti-
tuting all Of the property, both real
and personal, owned by the said Wich-
tia and Western Railway company, is
used by it and its lessee in the opera
ton of a railroad in and through said
Kiowa county, Kansas.
That in each OF the years since the
construction of said railroad, it has
paid all taxes levied in said Kiowa cOUn
", Kansas, or 10y the state of Kansas,
upon its said line of railroad, which
have been extended upon the tax rec
ords Of Kiowa county on the basis Of
the assessed valuation of said railroad
for said years, respectively:
Excepting that, Notwithstanding
these premises, in the year A. d. 1895,
the said county clerk Of Kiowa county
Kansas, wrOngfully and unlawfully
levied a tax Of one and seven-tenths
q 40 mills per centum on the assess
ed valuation OF all the taxable proper
y y
said railroad property of this plaintiff
in said Kiowa county, to pay deficit
in taxes due upon property located
in said Kiowa county, to the state of
Kansas, arising during the preceding
years, by reason of delinquencies in the
payment of taxes levied upon real es-
tate in said county.
That said line of railroad IN Kiowa
county was and is not chargeable with
or subject to, any part of said tax OF
l 40 mills, the full amount of state
taxes levied upon il having been paid
during the preceding years.
That said levy was extended upon
the tax records Of said county against
the assessed valuation of the property
Of the said Wichita and Western Rail-
way company, making a tax on said
levies upon said property of the said
railroad company amounting 10 --
That after the settlement by the coun
" treasurer of said Kiowa county with
the state treasurer in November, 1894
as provided fE Sec. 90, Chapter 81 of the
Session Laws of 1876, there did not re-
main due from said county any portion
of the state tax, levied for the year
1894.
That Notwithstanding this, the aud
itor of state of Kansas, on the second
Monday in July, 1895, reported TO the
county clerk the amount of unpaid
state taxes in said county, and the
county clerk thereupOn determined a
rate per cent sufficient to raise the said
amount, which said rate per cent was
the said / 40 mills, and placed and
extended the same upon the tax rolls
of said Kiowa county, in addition TO
the regular levy for state purposes, and
the county treasurer of said Kiowa
county is now attempting to collect
said alleged tax upon a personal prop
erty tax warrant against said railroad
company, issued by said treasurer and
now in the hands of said sheriff, and
threatens to levy upon and sell of the
property of this plainthiff sufficient
thereof to satisfy said warrant, pen
alties and costs.
That said tax of 40 mills is illegal
and void in this:
That it is not based upon a uniform
and equal rate of assessment ana tax
alton, as the said rate Of assessment
and taxation was not. for said year. lev
led uniformly and ratably upon all
taxable property within the state of
Kansas, with the said object Of meet
ing the said deficit in the state rev.
enue.
That the said rate of assessment and
taxation was not provided for by the
legislature of the state Of Kansas al
regular session, within two years prior
10 the levy of the same.
That the said rate of assessment and
taxation was not levied in pursuance
of an act distinctly stating the object
of the same.
That on towit: the - day o. -
1S9- under the provisions Of Chapter
1872 Of the Acts Of the legislature for
year 1891. entitled AN act regulating
the sale Of real estate for delinquent
taxes in such counties as shall adopt