The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1905-02-21

share or interest in such stock. profit
or assets, by whatever name the same
may be designated, provided the same
is not included in other personal prop
erty subject to taxation or listed as the
property of individuals; and also every
share or interest in any vessel or boat
used in navigating any of the waters
within or bordering on this state,
whether such vessel or boat shall be
within the jurisdiction of the state or
elsewhere; and also all property
owned, leased, used, occupied or en-
ployed by any railway or telegraph
company or corporation within this
state. situate on the right of way of
any railway. -
Besides educational, lodge and
church property being exempt from
tax the bill, in the section listing prop
erty to be exempt includes the follow
ing;
two hundred dollars for each family.
The wearing apparel of every person.
All public libraries. Family libraries
and school books of every person and
family not exceeding in value in any
one case of fifty dollars. All house
hold goods, furniture, and family
musical instruments. farm implements
in actual use by the owner, and the
tools of any mechanic, miner, or arti-
san, used by him in his trade or Oc-
cupaton-
ION the 1st day of March in the
year 1905. the governor shall select
two tax commissioners, who shall hold
Office until the second Monday in jan
uary, 1907, and until their successors
are elected and qualified. At the gen
eral election in the year 1906, there
shall be elected one tax commissioner
who shall hold his Office for two years,
commencing on the second Monday in
January following his election, and
one tax commissioner who shall hold
his Office for four years, commencing
on the second Monday in January
following his election At each gen
eral election thereafter there shall be
elected one tax commissioner, whose
term of office shall be for four years,
commencing on the second Monday in
January following his election.
The state tax commission shall
have general supervision and direction
of the state board of railroad assessors
and county assessors in the perform
ance of their duties, and shall regulate
thereof. The state tax commission
shall, at least once in two years, re-
quire the county assessors of the state
to meet with the commission at the
state capital, upon a day designated, |
for the purpose of considering matters |
relating to taxation, to secure a uni
form valuation throughout the state.
No person shall be required to list for
taxation any note, bond or other evidence
of Indebtedness
The state tax commission as hereby
created shall constitute a state board of
equalization. and shall equalize the valua-
ton and assessment of property through
grieyed by the action of the county board
of equalization may, within thirty days
the state board of equalization for a de-
termination of such grievance"
In providing the duties and powers of
the tax commission the following powers
are vested:
The state tax commission shall have
power to require town, city and township
officers to report information as to the as
sessment of property, collection of taxes,
expenditure of public funds for all pur-
poses other information
said commission may request
ITO require individuals, partnerships, |
companies, associations and corporations
to furnish information concerning their
capital. funded debt, value of property. |
for, so that the commission may ascer-
tain the relative burdens borne by all
kinds of property in the state.
ITO summon witnesses to appear |
and testify on the subject of the value
Of property, earnings, taxes, or upon |
any matter deemed material to the in |
vestigation of the system of taxation
and the expenditure of public funds |
for state. county and local purposes.
ITO visit the counties in the state, |
unless prevented by other necessary !
official duties, for the investigation of
the methods adopted by local assessors |
and county board of equalization.
ITO formulate rules and regulations /
which shall govern the state board of /
railroad assessors, local assessors and /
the county boards of equalization in /
aSoGSS1lS property lOI the purpose u
taxation, and to equalize the valuation /
Of property of all kinds and character |
as between persons, companies or cor |
pOratiOnS in the various counties of \
the state, to the end that all property 4
Of every kind, nature and description |
shall bear an equal and uniform bur- |
den of taxation.
ITO require all foreign corporations
doing business in this state to make
out and file with the commission a !
true, full and correct statement of its |
property and assets, and where the
same is located