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

hereby appropriated.
Sec The state tax commission
shall have the power and it shall be its
duty:
First. Te have and exercise general
supervision of the system of taxation
throughout the state.
SUPERVISE ASSESSORS.
second To exercise general super
vision over assessors and county boards
and assessment of taxable property IN
the several towns, cities, villages, and
county, to the end that all taxable prop
erty IN the state shall be placed on the
assessment rolls at its true cash value,
equalized between persons, companies
and corporations in assessment districts,
and between municipalities in counties,
so that equality of taxation shall be
secured according to the provisions OF
law.
MAY PROSECUTE.
Third. To confer with, advise and
direct assessors and county boards of
equalization as to their duties under the
statutes OF the state, and to direct that
proceedings. actions or prosecutions be
instituted to enforce the laws relating
to the penalties, liabilities and punish
ment of public officers, persons and Off
GERS or agents of corporations for failure
or neglect to comply with the provisions
of the statutes governing the return
sessment and taxation of property; to
cause complaints to be made against
assessors or other taxing officers to the
proper district court for their removal
from Office for official misconduct or
neglect of duty. In the execution of
these powers and duties, the state tax
commission may call upon county at
torneys, who shall assist in the COM
mencement and prosecution of actions
and proceedings for penalties, forfeit
ures, removals, and punishment for vio-
latlon of the laws of the state in respect
to the assessment and taxation of
property.
Fourth The state tax commission
shall have power to require town, city
and township officers to report informa-
ton as to the assessment of property
collection Of taxes. expenditure of public
funds for all purposes, and any other
information which said commission may
request.
Fifth. To require individuals. part
nerships, companies. associations and
corporations to furnish information con
1 corning their capital, funded debt, value
Of property, earnings, taxes, and all
other facts called for. so that the COM
mission may ascertain the relative bur-
dens borne by all kinds of property rs
the state
Sixth To summon witnesses to ap
pear and testify on the subject of the
value of property, earnings, taxes, OF
upon any matter deemed material to The
investigation of the system of taxation
and the expenditure Of public funds
for state, county and local purposes.
PERSONAL NVESTIGATION.
Seventh. To visit the counties in the
sary official duties, for the investiga-
ton of the methods adopted by local
assessors and county boards OF equali
cation, to carefully examine into ali
/ legged. and ascertain wherein existing
4 laws are defective or improperly and
negligently administered; to investigate
the taxation systems of other states and
recommend such legislation as may be
found necessary to prevent the evasion
of just and equal taxation, and for the
/ improvement of the system of taxation
/ in the state.
Eighth. To consult and confer with
/ the governor of the state upon the sub
( Ject Of taxation, the administration Of
/ the laws IN relation thereto. the prog
4 ress OF the work, and to furnish the
/ governor such assistance or intOrma~
ton as he may require.
Ninth To formulate rules and reg
ulations which shall govern the local
assessors and the county boards OF
equalization in assessing property for
4 the purpose of taxation, and to equalizc
the valuation Of property of all kinds
and character as between persons. com
/ Danies or corporal lions III the various
counties of the state. to the end that
all property of every kind. nature and
description shall bear an equal and uni
form burden of taxation.
FOREIGN CORPORATIONS
Ienth- To require all foreign corpOr-
ations doing business in this state to
make out and file with the commission
a true, full and correct statement of It's
property and assets and where same Is
located.
EQUALIZATION
Eleventh. To require county boards
/ OF equalization, at any time after it's ad-
/ Journment, to recOnvene and to make
such orders as the state tax commission
shall determine are Just and necessary.
and to direct and order such county
/ boards of equalization to raise or lower
the valuation of the property, real or
personal in any township or city, and
to raise or lower the valuation on the
| property of any person company or
corporation; and to order and direct any
county board of equalization to raise or
lower the valuation of any class OF
4 classes of property, and generally to do
or direction to any county board OF
! equalization or any local assessor as to
/ the valuation of any property or any
! class of property in any township CITY
| or county which. in the judgment Of
said state tax commission, may seem
/ just and necessary, to the end that all
property shall be valued and assessed in
the same manner and to the same ex-
tent as any and all other property, real
or personal, required to be listed for tax
alton.
RULES FOR VALUATION.
Sec TO- It shall be the duty of the
I board of county commissioners of eacn
county in the state. on or before the
lst day of March of each year or as
soon thereafter as possible, to convene
in their respective counties with the re-
spective township and city assessors.
and to formulate rules and regulations
under the direction of the state tax COM
mission for the assessment and valua-
ton of all property, real and personal
in the county: and such board of county
commissioners and township and city
assessors shall a all times conform to
and be governed by such rules and reg
ulations as may be prescribed by the
state tax commission. and it shall be
the duty of any township or city as
SCISSOR to ascertain and determine the
fair sctual value of the real and per-
sonal property in his township or city.
to the end that all property shall bear
its equal burden of taxation
Sec. Il. The state tax commission
shall have the power and authority to