Abilene weekly reflector. [volume] (Abilene, Kan.) 1888-1935, 1903-01-15


the state fiscal agency nor the state de-
positories are required to report to the
| auditor of state.
l fnd from the record kept of the ex-
aminations made by the board OF the
state treasury for the year 1902 that the
average amount OF funds In the fiscal
agency during said year was $51, $50,
also find that the state has a contract
with the state fiscal agency whereby the
agency pays the state two per cent on
the average OF daily balances OF state
funds In said agency. which for 1902
would amount to $l,027.S0. I also find from
the records of said board that the average
amount deposited in Topeka banks, the
same being state repositories. for the
year 1902, was $iS1, 272.69. II the New York
bank which is the fiscal agency can pay
two per cent, on the average daily bal
ances It occurs to me that the banks Of
| Kansas will be willing to pay the same.
| Two per cent. on the average deposits
in the Topeka banks for 1902 would
amount to $9625.45. I also find from the
records Of said board that tho average
| amount of money In the state treasury
and In the Topeka banks as state de-
positories for the year 1902 amounted to
| $76S,S11. This amount, at two per cent
| on average daily balances would net the
state $15,37622 per annum. 1t seems to me
| that business prudence and the public
welfare demand that some change, such
as suggested herein, be made in the hand
| ling of our state funds. ! would also rec
ommend, II these suggestions are en-
acted into law, that the bond Of the state
treasurer be reduced to one-half its pres
ent sum, the bond to be made by some
surety company and paid for out of the
profits accruing to the state upon the
daily balances as suggested In this rec
ommendation.
REQUIRING ACCOUNTING OF MON
EYS. a
would recommend that the legislature
enact such laws as will forever abolish
trading and trafllcking In the marketable
commodities from the various state In
stitutions At every institution, educa-
tional or otherwise, where any money
Ia received from any source, or where
any commodity is sold, 1t should be sold
for cash, and the cash paid at the end
of each month to the state treasurer. /
would also suggest that all public mon
eys received from any of the sources
mentioned at any of the state institu-
tions, after being paid to the state treas
urer, be reapportioned or at once placed
to the account Of said institution
ASSESSMENT AND TAXATION.
The subject of taxation Is one OF tho
most important that will engage your at
tention. For many years It has been gen.
orally conceded that our present tax law
Ia insufficient for present conditions, crude
and inequitable In its operation. Framed
"a years ago, when Kansas was from
tier state and all Its property visible and
easy of assessment, II is now imperfect,
and wholly inadequate to meet the
changed conditions of society. The expen-
ses of government tend to increase much
faster than population. so that the per
capita of taxation in this, as In all other
states, constantly increases, but the bur-
dens remain where they were placed when
the state was new, on real estate and
visible personal and railroad property
The increase in the use of the corpo-
rate form OF business, the vast growth
of enterprises OF a quasi-public charac.
ter holding from the public franchises
of great value, have led 10 vast In
crease In tangible personal property
which almost wholly escapes taxation.
The protection OF these and other new
forms OF wealth, as well as the increas-
ing extension Of government into new
fields Of regulation and control. have
vastly increased the cost Of government. |
the burden OF which these new forms OF
wealth successfully evade the present |
law In 1873, when the assessment OF
railroad and personal property was first
separated real estate paid H,T per cent.
of the total tax, personal property l779
per cent, and railroads 785 per cent.
In 1900 railroad taxation had increased to
1888 per cent. of the total. real estate bore
68.O1 per cent, slight decrease, and
personal property. in spite of Its vast
increment, had fallen to 1915 per cent.
of the total. In that year. with $60,0O0,-
900 In our banks the assessors found but
50, ,000, 900 for taxation, and the total as
sessment of personal property was but
$57, ,O00,0 900, or $3,0000O0 less than our hold
ings of money alone. As In 1873, the far
mer, the small-home owner. the possessor
of real estate and the owner Of visible
personal property, such as the stockman
and merchant, pay ive-sixth Of the tax,
and the railroads pay the rest. Besides
this, there are glarlng inequalities be-
tween the assessment In adjoining coun-
ties, and consequent inequalities In the
burden Of both state and county govern
ment.
These Inequalities and inJustices have
attracted the attention Of our lawmaklng
power for many years, and many at
tempts have been made to adjust the
law to the new conditions. but the brief
time allowed by the session has pre-
vented a comprehensive and satisfactory
plan; and so thoroughly has this been
proven that the session Of 1901 adopted
the plan which has been followed with
success In most Of the northern and
western states In recent years, OF state
tax commission. The commission con-
sisted Of representatives Of both houses
and certain state officers. and was em-
powered to sit in vacation and prepare
a new tax law. The attention OF the
commission was called to the evils above
recited, and It was particularly directed
to provide for the fuller assessment OF
personal property. The commission 80
constituted has expended much time and
thought upon a bill and report which
will be submitted 10 you. II has coli
iected large amount Of information. In
vestigated the laws OF other states and
their operation. and its conclusions and
the information II has obtained Will be OF
value to you in considering this sub
ject. without commenting upon the bill
prepared or assuming TO pass any opinion
v at n T.