The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1904-03-04
ASSESSORS MAKE READY
Will Decide on the Basis Next
Monday.

H. NJ. Philips, city assessor, is pre-
pairing for the beginning of the work of
assessing in the city and county. The
deputy assessors will meet with him
Monday and will decide on the basis of
valuation.
Mr.. Philips is sending out the follow
ing letter of instructions to the deputy
| assessors. The instructions outline the
work of assessing and contain valuable
information for the taxpayers. The let
ter is as folloWS
ITO Deputy Assessors: In taking lists
of personal property, you are directed to
extend to taxpayers every courtesy con-
sistent with an efficient and economical
discharge of your official duties.
Kindly be guided by the following
suggestions and citations from the Kan
sas laws governing the assessment of
personal property, to-wit:
All personal property shall be as
sessed as owned on the first day of
March and on the basis of it's value in
money on that day.
The sale of personal property before
| being listed by the assessor, by reason
| of such sale does not exempt same from
| being assessed.
Every person of lawful age and
sound mind shall list all personal prop
erty subject to taxation and under his
control, either as owner or as agent, adj
ministrator, guardian or trustee, as the
case may be, and such person shall
make out, sign and verify by his oath
such statement or list
When persons refuse, neglect or fail
to make out such statement or refuse
to be qualified to the correctness of the
same, the assessor shall list their prop
erty from the best information he can
! obtain, and in all such cases he is re-
person, refused to list or refused to
swear" Chapter 1O7, revised statutes,
section 63, provides that the county
clerk shall add 80 per cent to the amount
Gn raj hxT hn aCca
mo person shall be required to in
clude in their list Of personal property
any portion of the capital stock of
company or corporation.
Personal property to the amount of
5000 for each family shall be exempt
from taxation.
1T shall be the duty of the assessor
and he is empowered and authorized to
increase or diminish the value, of any
or all items of personal PROPERTY as
listed by a person, company or corpora
ton, but said change in value shall be
made at the time the return is made to
the assessor.
Parties claiming that they possess
no property subject to taxation must
make oath thereto on the list furnished
by the assessor.
Merchants and manufacturers list
their stock by estimating amount on
hand during each month of the pre-
ceding year, or such part thereto as
they may have been engaged in bust
IOR6IDer
vide by the number of months.
When any personal property shall
be located in any county after the first
of March, which shall require an actual
settlement before the first day of Sep
TENDER. such property is taxable, and
shall be assessed, if not assessed in
another county of the state.
Property escaping taxation for the
last preceding year for any cause, shall
be included in the assessment by list
| | ing it twice it's real value. In taking
the valuation of all property, always
have your total amount end in o. if
possible.
I'm carrying out the amount opposite
| to aggregate value of all other person
al property include only property not
; specified under any other printed item
on the list.
BE careful and foot up all columns
accurately. placing the result at the
, bottom of each column in pencil; then
/ deduct the 5000 constitutional exemp-
2 ton, the law allows to each family,
! from the gross amount of the return.
Persons should be prompt in prepar-
] ing their statements. AS some would
y be Inconvenience, if required by the
assessor to make out their statements
when you first call, you may at your
discretion, leave blanks to be filed out
and taken up at a second call at such
time as may be appointed. But if in
extreme cases, you should deem third
call necessary, let that be the limit
/ more than that would be a needless
E waste of time at public expense. Ii
such cases, you will report to this Of
fee when proceedings will be had ir
accordance with our laws.
In taking the census and gathering
: statistics as provided in chapter 10s
' you are required to personally visit al
4 dwelling houses, shops, mills. ETC.. anc
there make inquiry according to tbs