Barbour County index. [volume] (Medicine Lodge, Kan.) 1880-current, 1897-05-19
TAXATION OF JUDGMENTS.

There has been considerable inquiry
in regard to the law passed by the leg
islature at its last session. providing
for the taxation of judgments, and we
herewith publish the law in full. Rep
resentative FairchIld, of Kingman
county, is the author of the act. One
of the probable results claimed for the
new law is that if the judgment is val
liable it will be a source of revenue to
the county in which it is obtained. An
other is that it will have tendency to
cause the release of many old and prob
ably worthless judgments:
Sec. 1.-The term personal judg-
mentS" shall include all personal judg-
ments for money only, owned by resi-
dents and non-residents of the state of
Kansas: Provided, this section shall
not apply to judgments upon foreclos-
ure of mortgages prior to the sale of the
lands described in the decree, work and
labor judgments or for material furn-
ished in the erection OF buildings and
improvements on land or lots. But
shall apply to all personal judgments
rendered upon foreclosure of mortgage
after sale when deficiency judgment
remains against the judgment debtor.
Sec. 2-For the purpose of taxation
judgments owned by the residents of
the state as we'll as judgments owned
by non-residents of the state of Kan.
sas, shall be taxed in the township of
the county, wherein the court which
rendered such judgment, may hereaf,
ter be or was located when rendered,
and for the purpose of taxation, the
situs shall be in such township where
such judgment may hereafter be or was
rendered.
Sec. 3-When judgments are taken
upon abstract from any justice of the
peace to the district court of the coun.
ty or upon the appeal to the several
courts of the state, it shall not change
the situs of such judgment for the pur-
pose of taxation, but such judgmen t
shall retain its situs in the township
wherein the judgment was rendered in
the first instance.
Sec. 4-This act shall apply to all per.
sonal judgments for money rendered IN
the several courts of the state, upon ap.
peal or otherwise, except as provided
in section one.
Sec. SIT shall be the duty of the
l township trustee, or the city assessor
of all incorporated cities to list such
| judgments for taxation in their several
respective townships and cities, and
for the purpose of listing such judg.
ments, they shall obtain from the diff
ferent court records in their respective
townships, list of judgments, and
i shall fix the valuation thereof, accord.
ing to law, for the purpose of taxation,
as in assessments of personal property
Il now provided by law.
Sec. 6-Upon default in the payment
. of any tax, which may or shall become
y due upon such Judgment, the county
treasurer of the county wherein returns
: have been made by the county clerk as
> provided by law, in assessments of per-
: sonal property of the amount of taxes
due on such judgments, shall advertise
;, for sale such judgment or judgments
|
ers, as certified by the county clerk ,ant
r. the amount thereon together with The
: amount of taxes due thereon. THE op
GRAFTON of this section shall not com
mence until January Is, succeeding thu
assessment made for the preceding
year.
y Sec. THE notice provided for IL
section of this act shall be published
in the official county paper of the coun
ty and shall state that in conformity t.
section OF this act, the following judg
= ments describing them as set out il
said act, the taxes remaining Thereon
=, unpaid on January Is, giving the year
;, will be offered for sale to the highes
= bidder for cash in hand; such notice tt
be published in the first issue of the of
:. fetal county paper after January Is
n succeeding such tax levy, and to be con
r tinued for 80 days. The treasurer shall
% fix the day of sale, beginning not late
:. than 40 days from the 18th of Januar,
succeeding such levy.
~ Sec. S-If on the day of the sale there
% on such judgment or judgments fail tt
:. bring the full amount of taxes Thereon
= the same shall be bid in by the count
!, treasurer IN the name of the county
wherein such sale is held.
- Sec. 9-At the next regular meeting
of the board of county commissioner
: after such sale, said board may compro
mise with the judgment debtors, thei
agents or attorneys, and the interest o
the county may be assigned upon sucl
judgments so bought in. in the name o
the county to such judgment debtors
their agents or attorneys, upon sucl
terms or conditions as may be to tn
best interest of the county.
Sec. l0-For the purpose of avoiding
the tax herein rendered, the judgmen
creditor may release the amount o
- judgment, or judgments, which he ma
-, have or hold, of record, in the cOur
~ where rendered, and in the court where
:, in an abstract or transcript has bee
;" taken and thus avoid the operation Q
= this act.
20 LIZ there should ever b,