The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1902-12-03


satisfied. convince all hat It IS While
under the present system the township
and city assessors meet each sp-ias 70
agree upon q basis OF valuation which
IS within the one county reasonabl uni
form, It Is a lamentable fact that res
dent OF one county pays uron q certain
class and description OF property much
more than the resi6eut Of another and
perhaps adjoining county. For instance,
wheat Is assessed IN one county at
cents Per bazhel. IN another u cents.
and n another % cents per busflsl. Other
personal property is assessed IN Some
counties at fuu valuation. in others al
anywhere from 5 70 50 per cent The
records in the once OF the auditor o.
state show the basis o. valuation n the
various counties 70 be very different,
Wit results very and continuously IN
satisfactory. We ind. FOR instance. that
the minimum assessment OF horses va
ries from $40 II one county 10 sSoeo
IN another county; the maximum as
ssssuenr OF horses from Sls.950 II one
county 10 $50 il another; the minimum
assessment OF mules from s3-olo IL one
county 70 81 n ano.ler, the maximum
from sS-G . $40, the minimum assess
rnent On cattle from $500 10 sl5.e9 the
maximum from $50 TO sss-oo; tha min
mum assessment on gold watches from
800 % 5000, the maximum from 5000
10 800; the minimum assessment OF pi-
a1o-fortes from 500 TO SEQ. tie maxi
mum from s4090 to 500 Ard while the
law unquestionably contemDlates the as
sessment OF all personal property AT us
- rr-
per cent OF that value in Mcpherson
county 10 its actual value in Reno. the
adjoining COUNTY, ard in a great many
o.aers II is ASSESSED at = valGe largely
in the discretion of TIE assessor IN some
counties grain in store 5 not assessed
al all IN other counties IL Is assessed
at its fun value The assessment CT
household goods. including plate, Jew
eiry and Diano-foTtes. IS in some locali-
les Jumped al from S-0oo % s50e9 per
family, without reference 70 amount OF
value. There Is no uniformity OF cor
poration assessments They vary
throughout the state from one-haIf OF
PER cent Of their paid Up capital stock
20 30 per cent thereof. Money which
ought % b. susceptible q ready valu-
alton. is assessed IT % per cent OF rs
facs value in some counties and n others
r. in others 81. etc. On the first day Of
March, 1901 there WIS n the banks Of
Kansas more than seventy millions OF
dollars in addition % this who can donbt
th,t there were several millions in eel
lars. old stockings and ulattresses2
--ow much money DO you Suppose al
the assessors Of the state OF Kansas
were able 70 ind for purpose Of taxation2
Just S.o-e ~ The present law exsmpts
two hundred dollars worth Of personal
property 10 each family. IN some cClIn-
Ties this exemption is Deducted from
ths fuI value OF the property and in
others from the assessed value So that
as the law is administered tEIe eEel,p-
zion varies from 500 10 $1,000, according
70 the county in which you happen 70
reside The present law provides for
double assessments and various penalties.
for failure 70 properly list property for
taxation but how often have any OF you
ever heard Of any OF these provisions
being actually carried out? The oath
wnich every person who returns property
for taxation is supposed 10 subscribe 20
in most localities means absolutely moth
Ing. and this feature OF the law is so ad-
ministered that prosecution for perjury
could not be successfully carried forward.
even II it were desired. The inequality
in the valuation which have mentioned
IN the various counties viii suffice 70
show you how completely the present
law has been overriddea by custom and
by avarice There Is certainly no good
reason why man living in this county
should 7ay any more taxes upon Ger
tain kind Of property than the resident
OF any ether county II the state. nor IS
there any reason why he should pay any
less They both claim and receive the
protection Of the state and the institu-
IONS and machinery furnished by the
state for his convenience and pr0tectiou [
and any law that fosters or permits any
such Determinations must BE- essentially
imperfect and uuitedly condemned While /
il must BE- true in state as old and
as prosperous as Kansas that the value
OF personal property exceeds the value Of
real estate. the records of tax assess (
ments do not show H. and inasmuch Al
II has been demonstrated as I have al T
ready Indicated that a reasonable degree +
OF uniformity in assessment has been +
achieved Fl the various townships III 2 4
county 7 think IL not unreasonable 20 +
say that a system can and should BE
inaugurated FOR the extension Of This uui- /
forrnity in assessment throughout the en- +
tire state. and = a new law can and does +
accomplish 10 more thaa this. il viii IN
my opinion. be Of untold value 10 the +
people of This state.
1T is most difficult for any nan. OF 4
any body OF men, TO devise q system % .
taxation which viii correct auv consul +
eraslz number OF The els which I have
enumerated. ard these evils. I desire 10
say. are rct Condne4 encirly % Il state .
q Kansas. but exist in very many other .
states il as aggravatiug forms Or even
worse than here. At Che tax conference f
held under the auspices ~ the National .
civic FEDERATION ln Bunaio in Nay 1871.
the representatives, of The various states.
almost without exception. condemned ID +
unmeasured terms the systems ef taxa
ton employed IN the.r 0En state. Tne
delegates from The state OF INDIAN.
while admitting chat there were so-f
defects II the system employed in ~
stat principally in the plan OF asz>ss-
mezt by an elective township assessor.
were the only delegates 70 approve and
support their own system. The Indiana
system has been taken ard alorted rs -
basis BY CIR commission and fucn thst
trey have formulated ard recommended .
a lax. which. i II does rot comp eIely
correct the evlIs = the present sys,eEi.
Mi al leas- lessen then Tie system
has IRE advantage = having beea tested
"a The main ard upheld - the coaTss
a. '7s+ resort M r-z-f-a Q-p--~ IL