The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1900-06-30
ASSESSMENT INJUSTICE.
George W. Crane Writes of the Stu
alton in Shawnee.

To the Editor Of the State Journal:
Quite a little has been published re-
Gently in regard to the assessment of
personal property. Many firms have
been raised to an amount that viii
cause a hardship and work a great in
justice, unless the raise in assessment
has been SO general that it will have the
effect Of materially reducing the levy.
But few concerns will complain o. a
high assessment if the rate of levy is
reasonable. Most any one would rather
pay a one per cent tax on S50, 900 rather
than 5 per cent on SO 600. If all are
assessed at full value the rate will be
low and a fewer humber Will escape
taxation AS it is, the big concerns are
caught for much more than their shara
while a very large number of tax-dodg-
ers escape entirely.
III most communities, manufacturing
concerns that employ expert labor and
bring money into the town are encour-
aged. rather than punished by unfair
assessments Some communities will
even waive taxation On such concerns
as an encouragement During the past
.werty years the business of Crane &
Co has paid out annually, for expenses
such as rent, taxes and payroll 800 20
annually. This g, 600 900 has gone
long way toward building up the town
and maintaining other interests Ninety
per cent Of the money has come from
outside of town and has materially as
Sled in forming a basis of trade Tor
many retail concerns. It will not do to
say that if Crane & Co had not done the
business. some other concern would;
that is not so. the trade they have OBJ
tanned would very largely have gone
to other towns and states.
The inventory of a manufacturer or
merchant does not always show actual
values For instance on the Crane &
Co. inventory are 80 electric motors.
s., 500. While these cost that mucn
money and are worth the amount to the
! business they are nevertheless sec
Ond hand" as soon as set up to be used
and would not again sell al that price,
or anything near it The rule laid down
in the Statutes (Sec- 1885 of the Stat
utes of 1929 for valuing personal prop
erty is the usual selling price in money
at the place where the same may be
held but If there be no selling price
known to the person required to Tx the
value thereon. it shall be valued at
such price as is believed could be OBJ
! tanned therefor in money at such time
/ and place" But the commissioners
have doubled the assessment of Crane
/ 4 Co. as returned by the assessor, AMI
assessed them at the full amount of
! their capital stock. Now every assessor
knows that second hand machinery and
4 miscellaneous stocks. will not sell for
| cash at cost or anything near it. But
| wheat, corn, cattle and farm produce
| Will always sell for cash at its value.
/ Hence, if any property should be as
/ sessed at less than full value, II is that
! Of the manufacturer and merchant. l
| talked with a Comfy Clerk this week
/ who said all cattle in his county were
assessed at $500 per head, but We're
| worth an average of 5000 per head. :"
| Tee personal property between Sixth
/ and Eighth streets on the Avenue, has
| been raised nearly 5000. COO; unless there
1 has been a very material raise through
/ out the county, this is not equitable.
1 The board Of assessors that met on
| March 5th to agree on a basis of valu-
| alton, resolved that after deducting ex-
| emption ''one-third of the remainder be
| the assessed valuation In this city
! 50 per cent was deducted from actual
| value. The assessment on personal
property of which complaint has been
made is not too high except as COM
! pared with other localities
| The duty Of the board of equalization
| is to fairly and impartially equalize
| the valuation Of property in their coun-
| ty'' If the assessment in one part of
| the county has been made on lower
| basis than some other part it should be
! raised and thus produce equalization
| The assessors take an oath to perform
| their duties properly. The law pre-
scrfbes that they shall assess all prop
| erty at actual value. But they meet in
| March and Immediately proceed to dis
obey the law by agreeing to assess at a
| given per cent less than actual value:
thus making the assessment appear
| ridiculously low and the tax levy high
| enough to scare a prospective settler
out of coming near US
GEO. W. CRANE
YTopaI-a Kansas Tune 20 1900