The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1902-05-02
KEEP ON FUSSING.
WyandOtte County Still Quarrel
ing With Railroads.
Old Charge of Evading Taxation
is Aired.
MIR. COLES QUESTION.
Tax Commissioner Highleyman
of Missouri Pacific Dodged.
Evidently Did Not Enjoy the
Auditors Inquisitiveness.
IR. COLES QUESTION.
It's not truel''

It's not truei"
ct is
What do you want to misrepresent
these things for?''
Il am not nisrepresenting them
This was the tenor of a series of ar
guments presented to the state board OF
railroad assessors yesterday afternoon
by S. L. Highleyman, tax commissioner
of the Missouri Pacific, and Joseph
Hoffman, deputy county clerk Of Wyan-
dotte county.
The board was holding another
seance to determine whether or not the
railroads in Wyandotte county are
escaping their just share of taxes The
principal argument was between Hon~
man and Highleyman, although Judge
Horton was present to look after any
legal questions that might arise.
Hoffman made the charge that in
1891 a local assessor fixed the assess
ment on certain railroad property, and
80 acres belonging to the Missouri Pa
cific in Kansas City, Kas a part of the
railroad property, was assessed at $685.
600. Mr.. Hoffman admitted that it was
a pretty steep assessment, and he said
the tax commissioner of the railroad
went before the board of equalization
and got it reduced to $59, 400. Then, he
claimed the tax commissioner said that
% acres was assessed by the state board
Of railroad assessors, and he through
some sort of a deal succeeded in hav-
of only $4,000 The discrepancy was not
discovered for two years.
It was some of these statements
which Mr.. Highleyman disputed. High
leyman showed considerable warmth in
intering some of his denials.
Hoffman further made the charge
that considerable property Of the Mis-
souri, Pacific had escaped taxation
through connivance of the company
with a former board of railroad assess
ors. The immediate controversy be-
fore the board just now is whether it
shall assess certain vacant land in Kan
sas City, Kas., or allow a local assessor
to tax it, and also to fix the amount of
land which is vacant.
Terminal facilities, yards and side
tracks are taken into consideration by
the board in fixing the valuation of any
line, and it is assessed at a fixed
amount per mile with these things
taken into consideration. The law pro-
vides that if the railroad own land not
used for railroad purposes the railroad
/ board shall not assess it, but it IS
assessed locally, the same as other real
estate.
There is a vacant strip of land owned
| by the Missouri Pacific and adjoining
! its yards. which the Wyandotte county
| officials claim ought to be assessed
/ locally. They assessed it, but the rail-
| road company now has a suit pending
! in the courts enjoining the collection
of the tax under that assessment,
! claiming that the land is included in
] assessors. There is also a difference
! of opinion concerning the amount of
| land in the strip. The railroad COM
pany claims there is only 51h acres.
I while the county officials claim there is
much more
The question of amount came up be-
| fore the board several days ago, and
! the board instructed Mr.. Hoffman to
/ have the tract surveyed, and reported
! yesterday. This was the principal
| thing in dispute. but at last Mr. High
| leyman offered to concede that there is
ten acres in the tract. The board want
ed Mr.. Hoffman to accept that cOnces-
sion, but he refused unless the com
pany would also pay the tax which is
now in litigation.
While this dispute was in progress
State Auditor Cole sprung another
question. To show that the vacant land
was in use for railroad purposes, Mr.
| Highleyman stated between December
/ 81 1900, and December 81 1901. there
were ten miles of sidetrack built Mr.
/ Cole wanted to know if this sidetracIx
was built prior to March I of last wear.
/ Mr.. Highleyman said he did not know
1T looks to me-" said Mr. Cole, las
though this ten miles of sidetrack
! escaped taxation last year. or else the
company did not make the proper re-
turn of vacant lands for the amount
of vacant land is given the same both
years. but the company claims to have
put down ten miles of new track. and
that must have taken considerable
space Either the amount of vacant