Baxter Springs news. [volume] (Baxter Springs, Kan.) 1882-1919, 1901-10-19
PROPOSED NEW TAX LAW.


submitted to the next Legislature.
There are 229 sections of the old
law to be repealed to make room
for the new. The bill, as completed,
contains 100 typewriter pages, con-
sisting of $50 sections. 1t is in.
tended to cover the subject of taxa.
ton. The commission has given to
the newspapers the following sy-
nopsis of the bill, prepared by Sem
ator Smith:
1.-THE most radical change that
has been made is in the machinery
of assessment, as there was the
main trouble with the old law I'm.
der the new each county elects a
county assessor for a term of four
years, who is Ineligible for re-elec.
ton and can not be candidate for
any office until after his term ex-
pires. He gives bond for the per-
Torrance of his duties. and any
municipality may recover any loss
occasioned by his wilful failure to
do his duty. The county assessor
appoints as many deputy assessors
az he and the county commission
ers think necessary to properly do
the work; and the deputy assessor
does the actual work of assessment,
but is not allowed to assess the ter.
ritory in which he resides. The
county assessor has general super
vision over his deputies. He is re.
quired not only to revise the assess.
ment lists and returns. but to exam
inc all the county records, and If
necessary, subpoena and examine
witnesses, and to generally dig and
burrow and bring out all hidden
and omitted property and see that
ii is assessed at it's full value.
1.-THE law with regard to assessing
at full value is very stringent and
can not be evaded. The present
board of equalization is broadened
by adding to the board of county
commissioners the county assessor
and county clerk. No change is
made as to their duties and powers,
but any person aggrieved by the
action of the county board with ref.
erence to the raising or lowering or
refusing to raise or lower any as
easement, may appeal to the state
tax commission.
1.-THE state tax commission is conn.,
posed of two tax commissioners,
elected for terms of four years, al.
ternately, the secretary of state, the
state auditor and state treasurer.
The two tax commissioners are
elected by the people and get the
came salary as state officers and
put in their whole time on matters
of taxation. The state tax commits
sioner 10 required to have general
supervision over the county asses
sore, with power of removal If any
county assessor fails to do his duty,
which 10 to provide and compel the
use of a uniformity of books. and
accounts with reference to taxation,
and prepare all necessary forms
and blanks in connection Herewith.
It's power of removal of any county
assessor gives il power to compel
obedience to lite orders.
Sitting az the board of equaliza-
ton the state tax commission has
greatly enlarged powers. It may
not only raise or lower the gross
assessments of any county, but it
may raise or lower the assessments
of any class of property, and it also
hears and determines all appeals
from the county boards of equaliza-
tion, affirming or altering the. &C.
ton of these boards. No county'as-
easement 10 final until the state tax
commission has completed its
equalization and decided all ap-
peais and the assessment 90 COM
pleted by the tax commission is the
assessment for all purposes and
upon which all taxes are levied. We
believe this 10 the strongest feature
for the bill. It not only equalixes
all property and all classes of prop
erty in the state for all purposes,
butt allows proper instances of
injustice, either against the general
public or against an individual to
be removed by appeeis from local
influences, and inequalities cor