The Topeka state journal., 1904-02-29
Mr.. NATIONS FIGURES.
Some of the Things That They
Don't Prove.

j. M. Nation, assistant state auditor,
has prepared a statement for the pur-
pose of proving that the present state
board of equalization only followed its
predecessor in eQualizing property, and
that it was no more unjust than the
former board. To be sure the previous
board is not now up for reelection,
and what it did would be no defense for
any wrong actions on the part OF the
present board. AS long as Mr.. Nation
has started the comparisons. however,
1t is interesting to note just what the
real results of the former boards
equalization were. Mr.. Nation says:
In 1901, the board of equalization,
composed of Clark, Cole and Grimes,
raised the valuations of the state $19,-
100000, but left the valuations of rail-
road property as fixed by the railroad
assessors. Mr.. Clark is supposed to
have printed the circular which makes
the attack on the present board for do
ing exactly what Mr.. Clark and his as
SociateS did. In addition to this, Clark,
Cole and Grimes raised the state taxes
in 1901 a total of $190,316. They raised
Wyandotte county alone nearly $4,000.
They raised the state taxes of Brown
county $4,243, Douglas $4,000, Leaven-
worth $4.063, Reno $4,258, Shawnee $5.-
665. In fact, they did just what the
present board has done, raised the
The present board raised the state tax
es because the appropriations of the
last legislature were increased a half
million dollars. What reason clark,
Cole and Grimes had for raising the
state taxes $3.50, 316 in 1901 remains to
be explained"
The way to compare what the pres
ent board did on railroad assessments
with the action of the last board, is to
compare the total railroad assessment
with the total assessment of all other
property. The per cent of railroad
property to all other property as equal
lied for the last three years is as fol-
lows:
1901 ....................19 1905 per cent.
lSU1 ..s......... 1891 per cent.
19O3 1913 per cent
The former board equalized in 1901
and 1902 and the present, board in 1903.
1t will be noticed that the railroad as
sessment for 1903 is about ia per cent
less than for 1902. This may not seem
like very much, but when you real
ize that it is IA per cent of about $685.
900, 600, which amounts to $4.O0O,OOO, II
means that the present board assessed
the railroads that much less in propor-
ton to the assessment placed on other
property.
The average rate of taxation in the
state is 439 cents on the dollar, accord
ing to the state auditors report, so
that if the railroads were compelled to
pay on an assessment of $4,OOo,O0O more
than they do their taxes would be IN
creased SITE, 900. No matter how it is
figured, the action of the present board
in increasing the assessment on other
property but leaving railroad property
alone, saves the railroads upwards OF
5000, 900 in taxes.
Mr.. Nation picks out certain kinds of
personal property, particularly mules, to
show that the former board equalized
as unjustly as the present board. No
class of live stock except goats is less
important than mules, and all personal
property amounts to far less than real
estate If Mr.. Nation will give the
comparative for the past three years OF
the equalization on real estate of each
of the home counties of the present
board, compared with the surrounding
counties, it will show how just the pres
ent equalization is.