The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1898-07-21
MR.. HURD FILES A MOTION
In the Supreme Court to Quash Suit
Brought by Atty. Gen. Boyle.

Solicitor A. A. Hurd of the Santa Fe has
filed in the supreme court motion to
road by Attorney General Boyle to COM
pei the officers to report the rolling stock
49, 1,,4 1 ~ I3 - = Il IlG
nam argument IN the mo Ilon Is mace on
the ground that to return the rolling stock
on mileage basis would deprive the prin-
clpaI cities along the line OF road OF just
taxes to the benefit of the less populOus
Hurd said today:
There has never in the past been any
uniformity in the return of railroad roll
ing stock for taxation in the state of
Kansas, each company having adopted a
system of its own, and We will be very
glad to have the question definitely settled
by decision of the supreme court.
company are concerned. it would make
very little difference in dollars and cents.
whether the system # assessment and tax
road assessors and the attorney general is
Santa Fe Railway company, although the
difference to the Missouri Pacific and the
ana the basis heretofore used by each OF
said companies would, in my opinion, be
board of railway assessors and the attor-
ney general is that all the rolling stock
road company wherever located. should
be returned and assessed for taxation up
ceSSlty, require the distribution OF the
same for taxation upon mileage basis.
Our contention is that all personal prop
erty, including the rolling stock of the
railroad companies, should be returned for
erty, and should be assessed and taxed in
the township, city or school district in
which the same is located used.
Under the provisions of the statute we
returned all the rolling stock and other
personal property owned by the Atchfson,
Topeka & Santa Fe Railway company in
the state of Kansas, on the first day of
March. 1898, and in making such return
located the property upon the different
branches and divisions of the road in
the state, giving location on the LIST day
of March, 1898, as required by statute. If
the contention of the attorney general
should be sus tanned by the courts, then all
the rolling stock and personal property
would be divided up on the mileage basis,
and cities like Topeka, Kansas City, Kan,
Argentine. Emporia Wichita, Newton and
other terminal points would find the
amount of railroad property left for tax
alton within their limits materially re-
duced; whereas, the townships, cities and
school districts in the short grass country
eTty materially increased.
1t may possibly be within the power
Of the legislature to provide. in specific
terms, for the assessment and taxation of
railroad rolling stock and other personal
property upon a mileage basis. but no
IN my opinion. never VIII be.
The plan cOntended for by the attorney
general would be a benefit to the people
living upon the Improbable branch lines.
and OF great disadvantage to the people
living upon the main lines. terminal and
division points and in the larger cities
and the majority of the voters reside in
the latter, no legislature would dare en-
act a law adopting the mileage basis
Similar motions in similar cases brought
against other Kansas roads have also been
filed.