The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1901-09-10
Thereby Creating New Taxable
Property and
Promoting Business and More
Employment For Labor

suggested tn4r II might DE al S'NeIA
lent plan to encourage the establish
ment Of new manufacturing enterprises
IN Kansas through exemption from tax
alton for a period of years.
This suggestion came through state
Auditor Cole VINO said that he had OBJ
served a number of states encouraged
these enterprises in this manner and
that he was corresponding with the OIL
Gals Of different states to see just what
was done along these lines in different
sections Of the country.
To make this effective in Kansas ail
amendment to tine constitution Woulu
be necessary. If the tax conmlsslol
believes this would be a good move, 40
would undoubtedly incorporate such a
suggestion in its report to the leglsla-
ture.
The tax commission could readily OBJ
tain the sentiment of the people upon
this subject III the Topeka Comfnerclal
club and other similar organizations IN
the different cities and towns Of kan
sas would take action urging the conf
mission to endorse such p movement
and mbOdy the subject In its report
state Auditor Cole fav0rs q uniform
system of assessment and taxation Tor
Kansas Mr.. Cole has been an advocate
Of this method since he was a county
clerk in Crawford county II was one
of the first recCmmendatfO he made
when elected state auditor. and he has
been working consistently i'm this di-
IHELluA ever since. Tie JtAAFA t1 AAtft-
the time IS coming when the states Will
get together and adopt "a uniform 81 s-
tenn Of assessment and taxation a AA
present agitation and discussion Of tine
subject he thinks Will in the near lu-
ture accomplish great good.
Other states have been exempuug
from taxation for periods ranging from
three to ten Years manufacturing eS-
Establishments Of all classes which might
locate within those states The mat
ter of taxation TO a manufacturing en-
terprise is generally one Of much Inn
portance. viewed from hnanclAl
standpoint The evidence shows that
many notwithstanding cstablishme nts
have accepted this inducement Ina the
eastern states The successful opera
ton OF this principle in other states
suggests that il might be advisable for
Kansas to offer similar Inducements
Replying To letters OF inquiry from
the auditor. twenty-five states of the
union report that there are no classes
o. property exempted from taNation-
Eighteen states report certain eNeInp-
lions. Alabama being first INe pruu-
ucts OF agriculture and all manufac-
tured articles in the possession of the
producers on the first day of October
one year succeeding that in which they
were raised or manufactured are eN-
empted The tools of mans trade
and the necessary implements for farm
work and other property of this char
acter are also exempt in Alabama
In Arkansas beginning in 1874, all
manufacturers and manufactured prod
ucts were exempt from taxation for a
period OF seven years. since which time
all property has been assessed
In Connecticut the municipalities are
authorized by legislative enactment to
exempt manufactures from taxatiou
for such & period as may be deemed adj
visable by the authorities This is true
also In Florida
In Iowa all mills machinery and
lands necessary to the manufactu re OF
sugar beets grown ia the state are
exempt from taxation
In Kentucky. under an amendment
to the constitution the legislature of
the state has authorized the councils
Of first, second. third and fourth class
cities TO exempt manufacturing indus
tries from local taxation for a period
In Louisiana every class of manu-
featuring enterprise, having not less
than five employees is exempt from
municipal or state taxation.
In Maine the auditor reports that oc-
casionalIy towns vote to exempt man
ufacturing enterprises from taxation
for period of ten years as an induce
ment to obtain the location of the in
stitution. but he adds that there is no
law for such action and explains it is
Illegal. yet he says that the towns
usually carry out the agreement 'un-
less some tax payer objects decidedly"
This. however. the auditor explains,
very seldom occurs.
In Maryland the authorities are au-
thorized to exempt from local taxation
any manufacturing plant and the per-
lou IS lNUennlLes lL may De DtleL or eN-
tended as the wisdom of the authorities
may dictate
In Mississippi the manufacturing es-
Adjustments located in the state prior
to the first day of January, 1906. are
exempted from taxation for period of
ten years This includes textile pack
ing. ice. implement and other factories,
the products of which are used in the
transaction of every DAY affairs.
In New Hampshire the manufacture
ing enterprises of all classes are ex-
empted for period of ten years by the
authorities OF the municipality in which
such factory may be established
New York taxes manufacturing cor
poraUons under the provisions of a re-
cent franchise tax law All corpora
tons organized under the laws of that
state, are exempted from taxation on
the part Of the capital stock which is
occasionally engaged in Misunderstanding
In the state Where the capital stock
Of company is not engaged i'm manu-
featuring but is otherwise invested or
engaged. 1T is taxed. The capital stock
of a company doing business outside of
the state is not taxed
IN Fennsy lVanla al property used ex-
eluslNelS LOT fnanutstct urlng purposes is
exempt from taxation for state purposes.
are assessed and taxed the same a : otheT
property-there is no exemption. r. NJ.
SAYS. our people do oot fully realize vet
the value Or manuIactqrinE plants hence
such valuable accessories to wealth pro-
6uciug industries
vermont except those engaged in pulp.
lumber or charcoal enterprises. are ex-
emufed from taxation for period of ten
years from the commencement of the
business If the municipality so votes
In West Virginia ma nEfacturinE indus
tries are exempted from taxation provided
the municipality in which they are To-
GATED votes such @ privilege, bat the M
ntcipality in SO doing assumes the liability
Of the tax This plan is said to work with
great deal or success and does not ia
any WHy reduce the amount of revenue
from taxable property
n Wisconsin all corp atoms or asso-