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

taxable personal property Tor taxation
purposes. ard this custom has gone OF
son long and become SC essentially
I part OF me yearly program that K mas
become and IS commercially legiti-uatiEed-
DID you ever meet -zn who was both
cred ana worried and hsuntsd by the fsa-
that he may have left ont or may have
undervzIued the property in his state
rnents I don't - they worry much
about that. bat I DO know that il has
0otnered sonic men very much TO learn
that neignbor has become more accom-
plished in that species OF Now you see
II and nov you don't see II taz state
uert Juggling as 10 pay a lass amount
propOrronateIy Of that which he should
pay Indeed. I have known men, who.
while recognizing the fact that they we're
not themselves paying upon anything
nAe the amount o. properly the spirit
O. the law required them 70 pay on in
terest themselves sufficiently in the pub
lie behalf as 70 volunteer their services
gratuitously il an effort 70 locate and
list for taxation property which d more
ve1turesone or less considerable citizen
had similarly omitted Il has been said
that same Of The men who have year
began the present agitation for al
amendment OF the existing tax laws n
order 10 reach those who had success
fully outstTzpped then in this matter OF
evasion. Whether that is true OF not,
there were men who thought some Of
them may have p>rxistently defeated the
objct Of the laws for years. ready and
wiling 70 join il 4 movement which
had for its object the enactment Of meas.
ures which would result il the return
ing Of more property for taxation pur-
poses and z more equitaOae and Uniform
assessment Il may also be true, as It
has been repeatedly urged. thst some q
most active advocates OF the measure
are men without property. possessed
only OF desire 70 see some fairly good
Offices created az the public expense
RON what I have stated you VIII be
readily abe 10 understand WY TIE leg
issature Of 1901 passed An act providing
Tor --.e appointment b. n. president OF
the senate ard the speaker Of the house
Of REPRESENTATIVES OF five persons who, 70
gethsr with the state treasurer, auditor
o. he state and attorney general. scai
constitute q board Of tax comnlissi on=rs
OF the state OF Kansas. for the fun re-
rision OF the laws relating 70 assessment
ana taxation. prescribing The powers ard
-=s. nzirg The compensation q the
members If such bosrd and making an
aDu-oDristio 70 pay the expenses and
couapenss ZION of such board
II need make reference to 10 other
features Of his act than the objects ard
results sought 70 - obtained through
The efforts and work 4 such board
objects and results. may say. watch
are BY TO means subserve effectively by
the existing inws and the mention OF
which viii. 7 an certain. at once appeal
10 the favorable consideration OF all fair
rninded men.
They are. first 70 seek the return and
assessment OF al property liable 10 tax
alton IN the state: second. TO secure uni
formity liz the valuation and assessment
II al taxable property IL the state. third.
70 secure the return ard assessment OF all
taxable property n the state al its full
and correct valuation. fourth. 10 simplify
the methods Of the assessment. levy and
collection OF taxes. and. fifth, 10 adopt
a simple and concise method and sys-
TEN for keeping the books and records
relating 10 e assessment. levy and col
lection of taxes. That the members of
the commission so created may be IN
no manner hampered. there IS q further
provision in the law. that the enumera-
ton OF specifc object or purpose relat-
ing 10 or involved IN the full revision OF
all the laws relating thereto Whatever
else may Re said about this action OF
the legislature or the conduct Of the
commission so created in carrying out
the objects for which it was created. it
rust De apparent 10 all that the legis-
lature had. IN the enactment % this law,
an eve single 10 the publication Of the
present system and the correction OF the
Ills VII which She administration Il CIR
present tax laws IS infested. Pursuant
20 the provisions OF this act. Senator c.
s HurrsI and F Dumont Smith and
Representatives. John Francis. Emil eros
ser and C. r Biddle were designated as
tho members Of said board deem It
ven before entering into a discussion o.
ne measures which this board hsve and
VIII recommend 70 mention only q few
of The disaEreeabIe. inadequate and VIC
ious features Of the present law which
are sought 10 he renedied by this means
I assume that during the several days
OF this convention subjects other than
taxation will b. before you fer ccnsid-
Grafton. and 7 cannot. therefore. mention
all under this head that I would IKE q
mention ard discuss Generally speak
ine. however. the assessment and taxa
ton laws now existing in this state are
inconsistent. Incomplete and irreconcii-
able. Taken together they represent no
settled principle or well defined system.
but seem 20 rather represent the tempo
rarv opinion Of legislators and the nuc-
ttrat lions Of public sentiment from the be-
ginning q the state 70 the present time
X has bean said. and I believe t-liy
that .EnsctinE and repeating statutes
have been 50 confused that m tvo com
citations y our law agree as 20 what IS
ard what IS not IN force All agree.
however. that the main diezculty les n
the manner q making assessments. which
are ~ township and city assessors. .
There IS 10 state body with authority %
correct ii equality II assessment Be- ;
tween the different counties. except fcr +.
the purposes CT state tazstion, which Is +
unimportant- Il may ap-
reer % some that such q state body IS
rot really essential bit more careful .
consideration Of the subject VII. I ar {