The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1900-10-18
Heirs OF Fort Scott Man Sued
For g Back Taxes"
Amount Claimed is Nearly Sixty
Thousand Dollars.
LEFT A BIG ESTATE.
Value is Supposed to Be Nearly
100000.
County Attorney Sheppard Try
ing to Collect the Money.


Attorney General GODDARD, on the re-
lation of the state, has entered as one
of the parties to a suit to recover for the
state a total Of SIS, s22.7e. the amount Of
taxes which it is claimed the estate OF
]. S. McCord OF Bourbon county is In
debted to the county and state.
This is a. remarkable suit in that it is
probably the first in which the state has
taken a part to recover delinquent tax
es, the deficiency having been brought
about by failure to list personal proper
ty for taxation.
McCord was a wealthy bachelor. living
as a sort of recluse in Bourbon county
He was known to be immensely wealthy,
but the assessors were never able to To-
cate his perOnal property, which in the
case now pending, is charged with haV-
ing been adroitly concealed by its own
ers.
When McCord died he was reputed to
be worth nearly $500, 000 the greater
part of this property being OF a personal
character, as the legal characterization
defines. When the value of the property
was brought out by the administrator
the county Immediately proceeded,
through j. I. Sheppard, county attorney,
to bring suit for the amount alleged to
be due as unpaid taxes.
The documents in the case recite the
claim that McCOrd failed at all times.
to furnish proper lists of his possessions
for assessment and in this manner pre-
vented the county and the state from
deriving benefits in the way of taxes. 1t
was reported TO the attorney general
that the case was about to be dismissed
by Mr.. Sheppard, Whereupon Mr.. GODDARD
wired a request to be substituted, on the
relation of the state, as the relator in
the case. Mr. GODDARD will now push
the case to a conclusion.
In 1892 Mr.. McCord's first tax lodging
is charged. AT that time his estate was
reputed to be valued at $3.50, 600. He paid
no taxes on this property then and paid
no taxes on the property which increas-
ed in value, during the subsequent six
years. seven years of taxes being alleged
due at the time of his death.
The estate has now passed into the
possession of the heirs who are resist
ing the effort to collect the taxes.
There are seven causes of action in
this case, each representing a year in
which it is alleged taxes were unpaid.
The years and the amounts are as fol-
lows:
First year, 1892. ................$ 6,26S.S9
Second year, 1888. .............-. 6.612.S9
Third year, 1894. ................. 7,363.S9
Fourth year, 1896. S,644. Sc
Fifth year, 1896. Observation-Disclosures. 9043.75
Sixth year. 1897 9,931.37
Seventh year, 1888. II, 057. 80
The interest the state is taking in this
case, through Mr. GODDARD, is due to the
fact that considerable of this total of
$50, 922.79 would come to the state. An
other feature OF the case is that the
school districts of Bourbon county
would profit by the collection of this
amount of taxes. This showing was
made by Mr.. GODDARD by county authori-
ties and upon their request the attor-
nev general permitted the use OF his
name on the relation of the state.
AS the heirs have plenty of money in
this property to make a protracted fight
it is expected that a long and stubborn
legal contest will follow.
The principal party in the suit is
Charles HARRISON, who has charge of
the MeCord property and he is named
as one of the defendants. The county
commissioners are also named, because
of the non-collection of the tax but the
real process in the suit is directed
against the estate and HARRISON there
by becomes the principal defendant
ney for Bourbon county, dismissed the
case but on the authority of the APP
pended telegram the case was restored
to the docket with Mr.. Godard's name
as the plaintiff, on the relation of the
state.
This telegram was sent by Mr. GODDARD
to Judge Walter L. Simons, judge of the
district court before which the case is
pending:
Il desire to have the case tried on its
merits. If dismissal is asked please sub
stitute me as relator"
This telegram was accepted by the
judge and ordered made a part of the
record of the case. A hearing in unlike
~ for some time.