The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1903-03-04
House Again Takes Up Task Of
Strengthening 1t Out.
Prospect Is Not Favorable For
the Bill.
KIRKLAND TO THE FORE
N Case of Failure Will Urge
His Measure.
Queer Situation Developed After
Long Struggle.

After vacation of three days the
house has once more got around to the
consideration of the tax bill. In the
meantime the atmosphere has not been
cIaered at all. On the contrary, the
situation has become more mixed than
ever. There are so many conflicting
/ opinions regarding the tax bill that the
feeling that it may not pass has be-
come a settled conviction, unless there
shall be some unexpected turn Of af-
fairs.
That is why Bale Waggener intro
duced his substitute for the tax bill.
The substitute is supposed to be more
simple than the original bill, and it is
silent on the subjects concerning which
there has been such a diversity Of opin-
ion 1t simply creates a state tax com
mission, to be composed of the state
auditor and two members appointed
by the governor. and it gives this CONF
mission general supervision and power
over ali matters of assessment and
taxation. It makes no change in the
present township assessors and boards
Of equalization, but it gives the state
tax commission authority to regulate
assessments and to compel corpora
tions and individuals to show their
books and testify under oath about
their property.
It is doubtful if this substitute will
find any more favor in the eyes of the
l legislature than the original bill be-
cause of the power it places in the
hands of the tax commission.
If neither Of these bills pass the legis-
lature can still fall back on Represen-
| tative kirtland's bill to strengthen the
present law. Kirkland says he is re-
ceiving letters almost daily endorsing
his idea. and while he viii do nothlflS
TO kill the regular tax bill if it fails he
will then urge the passage of his
measure, but it is evident that his meas
ure does not meet the requirements.
The Kirkland bill is very brief. Il
simply provides penalty to punish
township assessors for failure to obey
the provisions of the present law. he
existing law provides that all property
shan be assessed at actual value, yet
every assessor in the state violates this
provision. and out Of that grows the in
equalities OF the present system of taxa
ton Different standards are set for
different classes of property even in the
same county. This is shown by the fol-
lowing dispatch from Abilene:
Abilene. Kas.. March 3.ZAfter adopt
ing a basis Of one-third on real value for
personal property and one-fourth on real
estate, the assessors Of Dickinson coun-
ty today adopted a resolution of protest
against fhe proposed tax bill and sent
the legislature telegram. Country
sentiment is strong against the bill
This means that the merchant with 4
$1,000 stock Of goods is assessed Just as
much as the farmer with a farm worth
$4,000, although the stock of goods is
constantly depreciating in value, while
the farm IS constantly increasing. 1t is
a good thing for the farmer, but it isn't
justice
Then again one county assesses pro-
perty at one-fifth of its real value, willis
another-perhaps an adjoining county
assesses at one-half. This makes a.
great i0enua iifV eSDecial1v in state tax
es- The man who is assessed at $1,000
in the latter county will really be worth
$1,000. while the man who is assessed
| 81, 900 IL the former will be worth $5.000
and both will pay the same amount or
state tax These are arguments advanc-
ed by friends of Kirtland's proposition.
The only just and equitable basis Of
assessment is the actual value Of pro-
! Derty. This places every class of pro-
perty in every part of the state on an
} equal footing, and shows exactly what
: the state is worth. while at the same
time it will reduce the rate. The only
: argument urged against this plan is
that it viii require a readjustment Of
, ievies and until it is made there Is
I danger of raising too much taxes In
replying to this argument against his
bill Mr. Kirkland said today.
Any sort of a tax bill viii require d
REIMBURSEMENT of levies. and until an as
sesSment is made under any new plan a
readjustment by the legislature would
= be the sheerest kind of guess work. Be
Sl1GS I0efE Is no necessity IOI raising
too much money The county commits
sioners wait until the assessment re-
: turns are all in, then they estimate the
amount of money it viii require to run
the county and the levy is made just
sufficient to raise that amount Of money
: on the total assessment returned.
THE first assessment under this new
law win be made in the spring of 1904.
} The first levy viii be in the following
summer, and only six months later an
other Legislature viii meet. That legis-
lature vii have q basis to work on SO it
, can read5ust the maximum levies.
AT present some counties are COM
PEELED to assess at so per cent and keep
the levy up to the limit in order to raise
the amount of money needed to run
, their counties. What would those coun-
ties do if we should pass a law com
pelling all property to be assessed at
one-fourth its actual valuations They
could not raise their levies and their
assessed valuation would be cut in two.
The only just way to do is to assess on
the basis of actual value.
1t seems almost incredible that the tax
bill will not be adopted by the legislature
in some form. The inequalities and dis
@crepancies in the old tax law have been
Acknowledged for many years and the
the legislature appointed a commission
: to prepare a bill to meet the needs Of
( q. constantly growing state This COM
G mission expended $4,000 and did an inn
2 n1ense amount of work and is it all 70
e be toppled over and things be put aclS
0 on the cid basis? If the legislature fails
! to pass a tax law 1t will be difficult in
! after years to find any excuse for the
session.