The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1903-09-09
Mr.. COLE DENIES.
Says He Is Taking No Hand in
Tax Controversy.
He Didn't Criticise Morton Al
baugh's Figures
Mr.. Belly's Futile Search for
Justification.
A Few Additional Facts About
Appropriations.

George f. Cole, former state auditor,
has been drawn into the legislature
appropriation controversy against his
will The impression is given in
morning paper that he criticises Morton
Albaush's figures on the appropria-
tons made by the legislature of 1901.
This he denies doing.
4 have not criticised Mr. AIbaugh or
any one else" said Mr.. Cole today. I
have taken no hand in this controversy
and do not wish to do so unless some
one attacks the accuracy of my report
1 know nothing personally about the
appropriations made by the legislature
OF 1903. as 1 have never figured them
up. but from the talk which was going
the rounds last winter I supposed the
legislature exceeded my estimate.
My estimate Of the appropriations
necessary for the legislature of 1903 to
make was 81. 643, 662. 90. This, however,
does not include what is commonly
known as the miscellaneous appropria-
ton bill. which takes in the apprOpria-
tons for private hospitals and also
what are called the gratis and private
claims against the state Neither does
1t include the $l5000O Irvine plant re-
volving fund.
With my estimate is shown the total
appropriations made by the legislature
OF 1901 for the same purposes as those
included in my estimate. This total IS
s.. 6S4. 2S5- So. Like the estimate, however,
this does not include the miscellaneous
appropriation bill. the revolving fund
nor any of the appropriations which
are simply reappropriated
The only way in which to get the ex-
act appropriations made by any legis-
Iature is to take the session laws and
figure it out. There ought to be no diff
ference in figures in this matter and
anybody can figure 1t out if they viii
take the session laws of each legis-
lature and go through them carefully
The totals as given IN the summary
for each year in the auditors report
can not be taken to show the total ap-
preparations for any Speclned year, Tor
these are sometimes carried over from
the preceding year. As rule the ap-
DropriatiOns expire at the end OF each
fiscal year but sometimes it is spect-
fed that they do not. except that they
cannot be carried over two years Then,
too the summary includes the various
interest funds These are carried on
the appropriation ledger, because the
legislature appropriates them without
specifying airy definite amount Tor they
come from interest on special FUNDS
and not from taxation. The approprla-
ton ledger really shows the amount
available and not the amount really
appropriat ted for each year.
Mr. AIbaugh's statement of the
amount appropriated by the 1901 legisla-
Il
appropriation of S150000 and the miscei-
1aneous appropriation bill of $50, 636. o.
added to MI Coles figures for the 1901
legislature bring those figures up &c
81 994 92162, or within about S164O00 Of
Albaughs figures, and if there were any
more amounts which were reapproprI-
ated they should still be added to this
II IS interesting to note that while tbs
legislature of 1903 may have appro-
priated more than Mr.. Coles estima te
for the unexpired balance of 1908 ane
for 1905 for 1904 it was right close tc
Mr. Coles estimate. and it is concerning
the tax levy for 1904 that the present
controversy has arisen Mr.. Coles esti-
mate for 1904 was 81. 1853 1853. while the
legislature appropriated s2,37S. 22S.T0.
There were doubtless increases along
some lines. while others were Topped off
State Treasurer Kelly contends thai
the increases were far greater than ths
decreases. while Mr.. Albaugh contends
that they about offset one another Il
IS interesting TO note what some of tbs
larger Of the increases we're. Here they
are given approximately:
State university .--..---.-..-.---.$ S. 0'
State Normal school .-------.----- 1900
A Agricultural college -.....-..... IS. 004