The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1900-07-11
HOLDEN'S PLANT.
Owner of Wilson Ranch Claims
He Is Imposed Upon.
County Trying to Collect Over
due Personal Property Tax.
SAYS HE HAS PAID.
Fails However to Show Neces-
sary Receipts.
The Amount Claimed by County
Is Nearly $500.

Howard NJ. Holden, Kansas City cap
italist and owenr of the famous Andy
Wilson ranch at Kingville, in this
county, IS in trouble with the board OF
county commissioners
In looking over the delinquent per-
sonal tax it was found that Mr.. Holden
is delinquent to the extent of $472. The
records show the Willard Investment
company as owing the second half of
personal property tax for 1894, '95. and
80 Mr.. Holden is president of the COM
pany. Mr.. Holden is also the head of
the Holden Land and Live Stock COM
pany. The cattle on the ranch number
about ! 400 head, and are taxed as be-
longing to the Willard Investment COM
pany. The cattle constitute most of the
personal property upon which the taxes
have been partly paid. The records
show that in 1894 the first half of the
personal tax. amounting to $1so.25, was
paid. the first half of the personal tax
for 1895, amounting to $10329. and the
first half taxes for 1896, amounting to
$1SS-11s was paid, but not the second
half.
Mr.. Holden pays about $4,000 in taxes
in Shawnee county every year. He APP
peared before the county commission
erS Tuesday and stated that ne was GER
tain that he had paid the taxes al
the records do not show it as paid He
explained that he had a. fire some time
ago and lost many papers, but that he
might be able to find the receipts. The
county commissioners allowed him un-
til August l to find the receipts.
Mr.. Holden submitted a petition to
the commissioners setting forth the rea-
sons why he is not liable for the taxes.
The claim is made that the statute Of
Limitation frees him from the liability
The state will claim that the statute or
limitation does not work against the
state if 1t does against the county and
as part of the taxes go to the state they
must be paid as taxes are never out
lawed against the state Another de-
Tense is that the remedy of the county
is against the sheriff and his bOndSmen-
r. 3. Kepley, ]. NJ. Wilkerson and D.
N. Rurge were sheriffs covering the
disputed period. AS the sheriffs failed
to return warrants and as the Willard
Investment company had property in
the county that any return would be
false and that an alias warrant can not
be issued for that reason. The statute
provides that if the sheriff fails to re-
turn the warrants he is liable for the
amount Another argument is that the
stock has changed hands ana that any
levy would be against innocent parties
Alias warrants are now in the hands
of Sheriff Cook to levy on the cattle but
he will hold them until after August l.
If Mr.. Holden can not find his receipts
he will bring injunction proceedings to
restrain the Snefln from serving the
warrants. A similar case has come up
in Wyandotte county and the supreme
court may have to settle the technical
questions.
Mr. Holden in his statement to the
county commissioners said that he was
given to understand that all his taxes
had been paid and he read letters from
the sheriff in support of his position
This is one of the cases worked up by
W. s McClintock who has the contract
for collecting delinquent personal pro-
perty tax and for which he receives a
commission of 20 per cent. The coIlec-
ton of the Holden claim will mean
nearly 500 to him.