The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1903-03-05

months nor more than twelve months,
or by both such fine and imprisonment;
and it shall be the duty OF the tax COM
mission to see that all violations of any
of the provisions of this act, or any law
of the state of Kansas. by a taxing Of
county attorney OF the county wherein
such violation was committed.
PENALTIES.
Sec. IS The state tax commission
shall prepare all necessary interroga-
tories and questions to be answered by
the taxpayers and persons of each
county, and the form of the same, and
the oath to be annexed thereto, and the
same shall be correctly and duly an
swered by each and every person re-
quired to list property for taxation
and if any person shall answer any
question or interrogatOry so prepared
and submitted to him. falsely. he shall
be deemed guilty of perjury. and upon
conviction shall be sentenced to the
penitentiary to hard labor for not less
than one nor more than five years; and
if any person shall wilfully refuse to
answer such questions and interroga-
tories and take and subscribe the Oatn
annexed thereto, he shall be deemed
guilty of a misdemeanor, and upon
conviction shall be fined not less than
one hundred dollars nor more than one
thousand dollars, or by imprisonment
in the county Jail of not less than sir
months nor more than twelve months,
OF DY DOIn SUCn IlllC anu lDllSOtAl0Als
at the discretion of the court.
APPEALS.
sec. IA. The state tax commission as
hereby created snail constitute state
board of equalization and shall equal
ize the valuation and assessment of
property throughout the state; and any
person feeling aggrieved by the action
of the county board of equalization
may, within thirty days after the decls-
ion of said board, appeal 10 the state.
board OF equalization for determine
ton of such grievance.
Sec Is. That section IS of chapter
107 of the general statutes of 1901 is
hereby amended to read as follows
sec. So. The several township and
city assessors shall meet at the county
seat in their respective counties on the
first Monday in March in each year
with the board of county commissioners
for the purpose of formulating rules
for the valuation of property IN
their respective townships and cities,
but no rule or regulation snail pc
adopted in conflict with the rules and
regulations provided by the state tax
commission or that shall have for its
object the valuation of property upon
any other basis than its true value IN
money; it shall be the duty OF the
county clerk of each county to notify
said township and city assessors at
least ten days previous to the date OF
such meeting.
sec. IS. That section 90 of chapter
! l0I OF the general statutes VI 4Su1 W
amended to read as follows:
Sec 80. Between the 1st and 10th
days of January and the 1st and 10th
DAYS of July IN each year. the county
treasurer shall prepare a statement
showing the amount of taxes collected
in his county and due the state, which
statement shall be duly sworn to before
some officer authorized to administer
osths, and the county treasurer shan
forward the same to the auditor OF state
on the 10th days of January and July,
respectively, in each year. A like state
ment shall be prepared and forwarded
to the auditor of state by the county
treasurer Immediately after the sale OF
lands for taxes. The auditor of state
shall compare the amounts specified in
such statement with the total amount
of tax assessed against the county The
auditor of state shall, between the l5th
and goth days of each month, prepare
an estimate of the amount of money
necessary to meet the current expenses
of the state for the succeeding month";
and shall apportion the total sum be-
! tween the several counties in proportion
to the taxes assessed and collected
against them. Immediately after max
ing such apportionment. the auditor OF
state shall draw his warrant on the
county treasurer in favor of the state
+ treasurer for the amount so apport1on-
ed with exchange, and shall charge the
state treasurer with the amount of such
warrants and credit the several counties
with the same. Any county treasurer
who shall wilfulIv fan to promptly pay
the warrant so drawn by the auditor OF
state on presentation shall be deemed
guilty of embezzlement. and upon con-
yiction thereof shall be punished by fine
I of not less than one hundred dollars nor
more than the sum specified in such
warrant, and by imprisonment in the
+ county Jail not exceeding one year, or
bv both such fine and imprisonment,
and shall forfeit his Office as county
i treasurer Upon the return of any war
rant to the state treasurer unpaid. he
shall Immediately notify the state tax
commission, whose duty 1t shall be to at
once cause proceedings to be COM
menced against such county treasurer
+ or treasurers in the name Of the state.
+ The state treasurer shall also notify the
auditor OF state of the default in pay
ment of such warrant or warrants
LIMITS INSURANCE.
sec. H. NO person. company or cor
nora ton shall hereafter recover judg-
4 Tnent on any FIRE insurance policy for
or on account of property destroyed BY
fire for an amount IN excess OF four
/ times the amount that the property De
/ stroyed was assessed and taxed -preceei-
ing the date Of its destruction provided,
that this section shall not apply TO mer-
camille stocks. grain in the elevator o.
crib. or in transit: provided. further.
the owner Of the property destroyed Wa
the owner Of It at the time the SAM
should have been listed for taxation
next preceding the date Of its destruc-
NOTES AND MORTGAGES.
Sec 1s. All notes. bonds and evl
dences OF indebtedness which directly Or
Indirectly by way of discount, commits