The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1904-07-09

These were counties found in
half-hour's investigation of the rev.
enue register in the state auditors
office. There may be others.
AT least half of these taxes should
have been paid to the county treas
urers and RENTED by them to the
state treasurer by January 10. If any
county treasurers are delinquent the
law makes it the duty of the state
treasurer to call for a statement and
If the delinquent county treasurers
fail or refuse to remit it is the duty
or the state treasurer to report it to
general must Immediately bring suit
against the delinquent county treas
urer or his bondsmen.
There is no penalty attached to the
county treasurer for not sending in
any money if he can show good and
sufficient reason for not doing so
Good and sufficient reason" means
when he has not collected any, but if
must remit.
The quarterly statement of the
county treasurer of Smith county for
the quarter ending January %, 1904,
as published in the Smith County Pho
neer and on file in the State Historical
society, shows that he had at that
time state taxes amounting to $15,-
-897.96, which must necessarily have
been collected during the December
tax payment. According to the quar-
terly statement for April IA this
amount had been swelIed to $16,-
304.96, or about fOur-fifths of the en-
tire state tax charged to Smith coun-
ty for 1903. According to the audit
or'S revenue register none of this
money has been RENTED to the state
treasurer.
When the state treasurer receives
a remittance from a county treasurer
he is required to issue a receipt in
triplicate. One goes to the county
treasurer, another to the county clerk,
who then credits the county treasurer
with the remittance on the county'S
books, and the third goes to the state
auditor who credits the county with
the remittance on the states books
and charges the amount to the state
treasurer. Thus every remittance re-
ceived by the state treasurer should
show on the state auditors books.
There may be several reasons why
these county treaSurerS were not COM
PEELED by the state treasurer to send
in what was due the state. The most
plausible seems to be that the state
treasurer did not want the money.
There has been r:enty in the general
revenue fund for Daying the states
expenses, and State Treasurer Kelly
probably did not want any more than
was necessary OH hand on July L, at
the close of the fiscal year when he
has to make his annual statement. 1t
will be remembered that Bank Com
missioner Albaugh made the assertion
that the state board of equalization
had made a tax levy last year which
was too large and that it would raise
about half million dollars too much;
that the fiscal Ec;lr would close with
a half million dollars more than was
necessary. Mr.. Kelly was not anxious
to get too much money into the treas
ury because it might prove this con-
tention.
The last quarterly statement of the
county treasurer of Lyon county, made
on April 25, shows that he had less
than a thousand dollars of state taxes
in his hands at that time. As he un-
doubtedly collected at least half of
Lyon county's $52,2S6 last December,
il would seem that he had made some
The State Journal today
called up the county treasurer of Lyon
county. who said he had RENTED at
least "a per cent of the entire state
tax of his county. which would be
over $4,000.
The laws regulating the remittances
of state funds by county treasurers is
section 1929 of the general statutes of
1901 as follows:
THE treasurer of each county shall
on or before the tenth day of July. 1891,
and semi-annually thereafter, forward
to the state treasurer all moneys due
the state and remaining in mis- hands on
the first day of that month, accom-
Danying each such remittance with a
sworn statement showing the amount
so forwarded to be in full of the amount
Of money belonging to the state and re-
in his hands on the first day
Of the month in which remittance is
made
The penalty for not doing so is in sec
ton 1884, as follows:
IF any county treasurer shall fail to |
pay into the state treasury any moneys !
in his hands for that purpose within |
the time prescribed by law, he shall in |
addition to other penalties be liable to |
the following: If he fail for the space