The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1898-03-03
1T is NOT FAIR.
Mr.. p. I. BOnebrake Addresses
the Commercial Club
At a Meeting Held at Its Rooms
Last Night On
MUNICIPAL TAXATION.
Says Shawnee County Pays
Taxes Much in Excess
Of Its Just Proportion on a
Proper Valuation.
MUNICIPAL TAXATION.

IL addressing the COu1LneTclal cluD
last night on the subject of Municipal
Taxation" Mr.. p. l. Bonebrake said:
AT the request of Major T. J. An
derson, your secretary, submit a
statement of the assessment and tax
alton of Shawnee county, as compared
with several other counties in this state
In the discussion of this subject, two
propositions should be considered: First
All the property of the state should
bear its just and equitable proportion
of state taxes; second-all the property
OF the county should bear its just and
equitable proportion of local taxes.
ITO the first proposition beg to call
your attention. have made up some
statements from the state auditors Of
flee, for the fiscal year ending June,
1896, the last year in which assessments
of real estate have been made. For the
purposes of comparison, have selected
the following named counties, which,
considering quantity of land, nearness
to market, railroad facilities, and other
facts which go to determine the true
value of property, may justly be COM
pared
''At least, if the comparison is unfair,
Shawnee county can most justly COM
plain, as consider Kansas City, Mo,
the commercial center of a territory
within a radius OF a hundred miles of
that point.
1--WE will consider the assessment of
lands first, and 1 submit the tables that
follow, which show assessments for
1896
Unfortunately, since 1892, the audit
or of state has left out the number of
cultivated and uncultivated acres, which
goes far to give a fair criterion of val
ues, but by the report of 1892, I find
that each of the counties named had
about the same percentage of improved
and unimproved land. The average val
ue of lands in the several counties in
1896 was fixed as follows:
AtchisOn .................$ 6. 81 per acre
Leavenworth ....,......- 8.91 per acre
Johnson .....s.......... l.4U per acre
Douglas .........-........ g. 90 per acre
Shawnee ................. II. 81 per acre
1T is a fact that any fair minded
person will admit that the lands in all
the counties named should be higher
than Shawnee, except, perhaps, Doug
las, keeping in mind nearneSs to mar
ket, its transportation facilities, and
the further fact the closer to the Mis-
souri, river valley the more certain are
agricultural productions. Take the av-
erage value of lands of AtchisOn, LeaV-
enwOrth, Johnson and Douglas cOun-
ties, together, as assessed, We find that
the average value is $7.42 per acre.
Shawnee should be no higher than
this average. 1t is now fixed at $11.S7.
A reduction of S4-45 per acre should be
made in Shawnee county to correspond
with other counties named This rate
of reduction per acre on 337, 900 acres
amounts to ST. sos, $50, the state tax on
which, at Az mills for state purposes,
amounts to S6,S41, a sum worth saw
ing.
1--WE now come to personal property
I'm the taxation of personal property,
Shawnee county suffers the greatest.
The assessment for 1896 is as follows:
Atchison Observation-Disclosures l29,44O
LeavenwOrth NEUTRALITY-SUSPICIOUS. LO6O, 20
WyandOtte Observation-Disclosures 1IO'950
Johnson .--...-...-..... o9o ~ ~
Douglas NEUTRALITY-SUSPICIOUS.. 6tS,zo0
'Wyandotte county returns $4,000
for assessment; Shawnee. $50 '685 The
packing houses in WyandOtte county
returned for assessment exclusive of
the city of Kansas City, Kansas, with
stores, live stock and other personal
property. Shawnee's assessment is
three times that of WyandOtte. Such
an assessment is 6, farce. LeavenwOrth,
with its factories, it's banks wholesale
houses, and it's accumulation of wealth
for more than forty years, is assessed at
less than half the amount assessed in
Shawnee county.
These figures show that Shawnee
pays as much state taxes, on personal
Johnson combined almost as much as
Leavenworth, Wyandotte and Johnson
combined.
I'VE may apply another test as to
the equitable assessment of the counties
used in this comparison, to-Wit: POpu-
lauon. All communities are not alike
wealthy per capita, yet the best is
worth something.
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