The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1903-01-13
Is. 19os

state treasurer. I think it is due the
members of the legislature and the tax
payers Of the state Of Kansas that they
know what it costs to run the institu-
tions Of the state. The legislature
could then more intelligently make the
necessary appropriations.
] I would also suggest that all public
moneys receivea from any of the
/ sources mentioned at any of the state
/ institutions, after being paid to the
state treasurer. be reapporuoned or al
once placed on the account Of said in
stitutiOn, and that it be paid out by the
state treasurer on warrants issued by
| the auditor of state, on vouchers made
out and properly approved, the same
as required in paying out regular ap-
propriations.
Assessment and Taxation.
The subject of taxation is one of the
most important that Will engage your
attention For many years II has been
generally conceded that our present
tax law is insufficient for present con-
ditions, crude and inequitable in its
operation. Framed thirty-four years
ago. when Kansas was frontier state
and all its property visible and easy
of assessment, it is now imperfect, and
wholly inadequate to meet the changed
conditions of society.
The expenses 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 burdens remains
where they were placed when the state
was new, on real estate and visible per-
sOnal and railroad property.
The increase in the use OF the cor
porate form of business, the vast
growth of enterprises of a quasi-public
character. holding from the public
franchises of great value, have led to a
vast increase in intangible PERSONA
property which almost wholly escapes
aXatiOn. The protection Of these and
other new forms of wealth, as we'll as
/ 10 eli al
into new fields of regulation and con-
troll, have vastly increased the cost or
government, the burden of which
these new forms of wealth successfully
evade under the present law. In 1873,
when the assessment of railroad and
personal property was first separated
real estate paid 74-47 per cent OF the
total tax, personal property 1I-i9 per
cent. and railroads 7.S5 per cent. In
1900 railroad taxation had increased to
1888 per cent of the total, real estate
bore 66.01 per cent. slight decrease,
and personal property, IN spite OF It's
vast increment had fallen to 1916 per
Ecent of the total. In that year, with
$50 000, 900 in our banks, the assessors
found but 600 for taxation, and
the total assessment OF personal prop
/; erty was but S57 900, 900, or $3,O00,O0O less
. than our holdings of money alone AS
in 1873, the farmer, the smal-home
. owner, the possesser of real estate and
the owner of visible personal property,
such as the stockman and merchant,
pay five-sixths of the tax, and the rail-
roads pay the rest.
Besides this, there are glazing in
eQualities between the assessment IN
adjoining counties. and consequent
, inequalities in the burden of both state
and county government
These inequalities and injustices
; have attracted the attention of our law
/ making power for many years, and
many attempts have been made to ad-
just the law to the new conditions, but
, the brief time allowed by the session
/ has prevented 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 a state tax commission
! The commission consisted of repre-
sentatives of both houses and certain
state officers, and was empowered TO
sit in vacation and prepare new tax
law The attention of the commission
was called to the evils above reeted'
: and it was particularly directed TO
provide for the fuller assessment OF
personal property
: expended much time and thought upon
a bill and report which viii be submit
ted to you. It has collected large
amount of information, investigated
1 the laws of other states and their OPP
2 Grafton. and its conclusions and the in
formation it has obtained will be q
ce--@-~-0
l iect Without commenting upon the
2 bill prepared or assuming to pass any
opinion upon its merits, in
5 wife your earnests attention tc
t its features. with the sincere
? hope that you will not permit
/ the work of the commission to be lost
l by a failure to act in this matter, ana
, that YOU will be able, starting with their
work to formulate a law that will bring
upon the tax rolls the vast amount OF
personal property that now escapes,
: thereby tightening the burden borne by
the farmer, the home owner, the mer-
chant and all who own real estate and
2 visible personal property
Louisiana Purchase Centennial
, Exposition.
r For the purpose of exhibiting the re-
( sources and showing to the world thc
, industrial commercial and social prog
9 Hress of our state the Louisiana Purchase
] Centennial Exposition commission OF
= Kansas was created by an act of the
2 last legislature, and directed to assume
and exercise all powers necessary 70 Sc
:, cure a complete and cred1table display
/, of the interests of the state at the in
? ternational exposition to be held at st
Louis in 1903 and to select a site anc
erect thereon buildings for such dis
} This commission. pressing the faci
2 that Kansas was the first state to make
an appropriate ton, succeeded in securing
one of the best sites awarded to any
state. The collection of exhibits has
2 begun and plans and specifications for
a building are being considered
r Such appropriations Should be made as
5 will enable Kansas to assume her place
T of proper eminence at this exposition
: and to present a display which will be
an inducement to investment IN and
2 Immigration to this portion Of the terri
2 tory covered by the Louisiana purchase
The postponenent Of the exposition IN
til 1904 will necessitate such amend
ments to the law as are necessary to
meet the changed conditions.
: Bureau of Labor and Industry.
The report of the commissioner of
! labor is a collection of data with spe-
cial reference to the industrial interests
of the state. Certain legislation is rec
commended concerning labor that 1 be-
lieve worthy of your consideration. es-