The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1901-06-28

deduction is permissible on account
Of any bond or obligation given to any
mutual insurance company, deferred
payment OF loan on life insurance policy
or any unpaid subscription TO religious,
benevolent, etc, institutions.
Personal property shall be taxed in
township or school district where loca-
ted February 1.
Four interrogatories are propounded
and an oath required in listing proper
Interrogato1y one.-Are you or were
you on the 1st day of February, of the
present year, the executor Of the last
will or the administrator of the estate
Of any deceased person, or guardian of
the estate of any infant or person of
unsolind mind or the trustee of the pro-
perty of any person. or the receiver OF
any corporation. association or firm, or
the agent or attorney. or banker in
vesting, loanins or otherwise controu-
ing the money or other property Of any
other person residing in this state, or
the president or accounting officer of
any corporation or a partner, consignee
or pawn broker2 If yes, designate for
whom you were then or are now acting
in such representative or fiduciary ca
pacity. also state to what court you re-
port.
Interrogatory two.--Have you before
the first day of February OF the present
year either personally or through the
Of your taxable money or property to
be temporarily converted, either by
sale, borrowing, exchange or in any
other manner into bonds or other Sc
curities Of the United States notetax-
able. or any other property not taxable
with the intention to pay back. return.
exchange or sell back such property af-
ter you have made out your tax state
ment for the purpose of evading the
payment of taxes on such property; or
IA "a
February of the present year and be-
fore you saw this interrogatory. pay
back, return, or re-exchange or sell
back such property for the purpose
aforesaid2
Interrogatory three-If you have con
verted any of your money or property.
or money or property of any other per-
son, is inquired of you, then state when
the same was so converted or invested
and the kind and the amount or value
thereof
Interrogatory four-Have YOU at any
time since the LIST day of January pre-
ceding withdrawn from any bank any
money or moneys there deposited for
the purpose of converting the same into
some form of non-taxable or for the
purpose OF sending the same out of the
state, or transferring the same to some
other person or persons with intent to
or purpose of eyading the payment of
tax on the same?
In swearing to the truth of answers
10 these questions each person sub
scr1bes to the following oath:
4, John Jones, being duly sworn,
say, 10 the best of my knowledge in
formation and belief the foregoinr
statement contains true and complete
list of all property held or belonging
to me on the first day of February in
Guiding all personal property apper-
tanning to merchandising, whether held
IN actual possession or only having
been "a rH VII,
sion or profit. and all personal prop
erty appertaining to manufa curing
and all manufactured articles whether
on hand or owned by me in all cases
where have been unable to exhibit
certain classes OF property to the as
SCISSOR. such property has been fully
and fairly described, and its true con-
Q1tlOn and value presented. That Il
have in no case sought to mislead the
assessor as to either quantity or quail
fty or value of property and that the
deduction claimed from the credits are
bona flde debts for a considerable re-
ceived, and do not consist in anv part
in bonds, notes or obligations of any
kind given to any insurance company
on account OF premiums or policies nor
on account OF any unpaid subscription
to any literary, scientific or charitable
institution nor on account of any sub
scrlpt1on to or Indebtedness payable
ON capital stock of any company; and
further swear that since the first day
Of February have not directly nor in
directly converted or exchanged anv of
my property temporarily for the pur-
pose of evading the assessment thereof
for taxes. further swear that / have
to the best of my knowledge and judg-
ment valued said property at its true
cash value. by which mean the usual
selling price"
False answers or refusal to answer
makes a person liable to a penalty of
500 to 5000 Assessors can go behind a
refusal and take testimony of others
When such valuations are determined,
80 per cent. shall be added to the value
as the assessments Stubborn witnesses
are liable to fine of $500 down to SO and
imprisonment
Assessors turn in a valuation when
parties are sick or absent sixty days.
Such person has time later to file his
own staten emit
Bank presidents must make out lists
Of shareholders and values of bank
stock for the assessors. The assess
rnent is then based on this statement
compared with the. reports of the state
and national bank commissioners.
Merchants shall be. assessed on stock
current the previous year. In estiTnat-
ing ne complies stock as it was on hand
each month and divides the aggregate
by the number of months ne was in
business Merchants or carriers begin
ming business between February 1 and
November 1 shall furnish an estimate
of what their personal property to be
employed shall be, else per cent win
DC aAAcQ 10 the assessment EennGTS
shall pay tax on raw material. their
estimate being n ade as by the mer-
chant on previous years purchases.
Manufacturers must list tools and ma
chinery.
Section 81 empowers assessors to view
and inspect inventories and all account
books of merchants and manufacturers
to determine true cash value of the
stock Of merchants and manufa cturers.
Real estate is to be listed at actual
value in money. A complete enumera-
ton is made by the county assessor
every fourth year. Lands entered be-
fore the first day Of February are sub
1ect to taxation that year The as
SCISSOR may employ surveyor to de-
tern1ine boundaries and get a descrip-
ton Of property when the owner re-
fuses to give it, for purpose of making
the assessment.