The Topeka state journal., 1903-06-25
THAT TAX BILL.
Text of the Measure Agreed
Upon in Senate.

Probably no piece of legislation could
be contemplated which would reach =
greater number of the people who have
suffered losses from the recent flood
than the one providing for the compro-
mise of taxes levied for the present
year. Two bills were introduced We'd
nesday on this subject. one by Senator
CLANCY of Shawnee and one by Sem
ator Cubbison of Wyandotte. Upon
reference to the judiciary committee
the Clancy bill was killed to give way
for the Cubbison bill.
Both bills touch the same subject but
a comparison of the two led the sup
porters of the Shawnee county measure
to withdraw it in favor of the other
which directly authorizes the county
commissioners to bate taxes. Senator
Fred Dumont Smith narrowly escaped
making a speech on this bill. He ross
to the defense of the farmer Original
ly the draft provided only for tho
abatement of tax on personal property
and improvements on real property
Smith argued the point until it was
amended SO as to specify realty as well
as personal property
Sena tors Fitzpatrick and Bran1ne Op-
posed the bill altogether. Fitzpatrick
said the states credit had already been
injured by reports of flood damage. He
said that to make the tax rolls show d
vast depreciation of prOperty values
would deal a blow to the financial
standing of the state that would not
be recovered from in years. Branine
said the county commissioners already
had the power to abate taxes and
would unquestionably do so without
specific authorization of law. As the
bill stands now it reads:
Section I. The board of county COM
missiOners of any county in the state
of Kansas is hereby authorized to abate
taxes levied for the year 1903 on such
personal property and real property as
have been totally destroyed by the flood
Of said year, and to abate a just pro-
portion of all taxes levied upon such
property as has been partially destroy
ed by said flood, provided that no
abatement to any one person, company
or corporation shall exceed the tax
levied upon fifteen hundred dollars as
sesSed Valua ton; and provided further,
must be made to said board on or be
fore September /. 1903, and determined
by said board before October /, 1903.
Sec. 2. Said board shall record in its
journal all abatements made. In case
/ the abatement is made of tax levied
upon real estate or Improvements there
! on, said record shall describe such real
estate as described upon the tax roll,
give the full amount of the original tax
levied, the amount of the abatement and
the balance to be collected by the
county treasurer. In case of personal
property, the name of the person charg-
ed shall be stated, the amount of the
original tax, the amount of the abate-
ment, and the balance to be collected.
Sec. 3. The county clerk shall in each
case of abatement note in the proper
place on the tax roll.- in red ink. the
amount of tax to be collected. and the
treasurer shall collect such amount and
no more.
See 4 The county clerk and county
treasurer shall jointly certify to the
state auditor and state treasurer the
state tax rebated under the provisions
of this act and the county shall be
credited on the books of said state OF
ficers for the amount of such rebates.
Sec. 5. This act shall be in force from
and after its passage and publication
in the official state paper.