The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1905-01-10

plead. / trust you viii give this SUBJ
ject deserved attention and put such n
law upon our statute books.
Tax Revision.
Every session of the Kansas legis-
lature for many years has been called
upon to wrestle with propositions for
the revision of our system of assess
ment and taxation. Its imperfections
are universally recognized and its IN
adequacy to the needs of the state gen
orally conceded. Four years ago the
legislature provided for the appoint
ment of commission to be composed
Of two members of the senate and three
members of the house who, together
with the state treasurer, auditor of
state and attorney general, should I'M
dertake the task of the revision of these
laws and to formulate bills for sub
mission to the next legislature. The
commission under this law met on April
16, 1901, and at once began the prelim-
mary work of securing all the available
information on the subject of taxation.
They secured the tax laws of many, If
not most of the states, and they attend
ed in a body a national tax conference
which met at Buffalo, N, Y, in May
1901 After the most careful study or
the laws of other states and of the con-
ditiOnS in this state, this commission
formulated a bill covering all the sub
jects enumerated in the act which gave
it existence This bill was submitted
to the last legislature and exhaust1vely
QlSC0SSEd, Jul finally IdlICQ VI keAoocAe5Os
so that the present legislature faces the
same conditions faced by it's predeces-
sors. Like Ranquo's ghost this question
will not down. The laws we now have
sadly need revision. The inequalities
under the present system in the various
sections of the state, even in counties
adjacent to each other, and even in
townships in the same county, are nag
rant and ridiculous, while the whole
state suffers in reputation abroad as
well as in practical effect at home by
this imperfect system of assessment
and taxation. For instance, while the
law as it now exists provides for the
assessment of property at its full value,
the entire assessed value of all the per-
sonal property in the state only ag-
gregates sixty-six million dollars, while
the bank commissioner reports over
one hundred million dollars in the
banks alone, and the secretary of the
state board of agriculture reports the
value of farm products and live stock
for the year at $685., 301, 900, and there
are many other forms of personal prop
erty not included in these figures. Not
only does this assessment make our
aggregate statistics look insignificant
abroad, but it makes our rate of taxa
ton appear so enormously high as to
brighten hOmeseekerS, and, to deter IN
veStmentS by those unfamiliar with the
facts. I think it no exaggerat1on to
say that the real value of the personal
property of the state is at least six
tics do the state great injustice abroad
and give the outside world no proper
of financial conditions here.
In addition to these absurd valuations,
purposely made by the various asses
sors which belittle the state, many mill
lions of dollars worth of personal prop
erty escape taxation altogether. II this
legislature can devise some method by
which to accomplish two results name
ly: The honest listing of personal
property for the purpose of taxation,
and the taxation of 1t at its real value
when listed, it will have done that
which it's predecessors have tried IN
vain to do and which will be of meal
culable benefit to the state. But, while
doing this, one danger should be avert
ed-the danger of extravagant expen-
which this largely increased
volume of taxable property would make
possible, unless the power of levy is re-
duced in proportion to the increase of
assessed values, for public OFFICERS
usually find some way to expend all
the money the law allows them TO levy
in the form of taxes. L think a few
simple changes in the present laws VIII
greatly improve them along the lines
discussed above, and that it is wiser for
YOU to attempt to do these things than
tempt to pass so voluminouS law as
was submitted to that body. For IN
stance, T think some simple amend
rnent to the present law liking q Sc
full value should be adopted have
given the subject much thought and
believe that a county assessor with /
deputies in each township would De a |
great Improvement over the present
method. Then provision should be |
made for the taxation of franchises IN
GLIDING car line, telegraph, telephone,
pipe line, express and other similar
at their fun Value. IL anllA
these improvements can be more cas-
ily agreed upon than can more elap-
crate attempt at legislation along these
lines, and, after all, they affect theVlIai |
defects in our present system.
Labor.
There are few. if any, better in
dices to the progress of the people IN
and good government than
the esteem in which labor is held ana
the code of laws enacted Tor It's pro
lection After all in the last analysis,
nearly all values resolve themselves
into the value of labor. Kansas has
taken an advanced position in the
statutory interest it has exhibited IN
behalf of it's toilers. Few, If any, /
states in the Union have thrown SO
MANY safeguards around them me |
laws upon our statute BOOKS prl-
marily in the interest or our laporefs' |
If compiled would make quite a large
book. In 1898 the legislature added
to these enactments g, law creating a |
state Society of Labor and Industry. |
An elaborate report from the ott1cers
Of it for the years 1901 and 1SOz mas
Just been issued. 1t will be round a |
roII1me of great interest and profit. |
The labor commissioner makes some
to which call your
attention.
For the Boys.
The last legislature authorized the
under the auspices of the |
Woman's Social Science Federation, of |
200, in the purchase of books and |
pictures for the Girls Industrial
school at Beloit. It was wise ex-
nanditt1re and now recommend /
he appropriation of a similar sum |
for the Boys Industrial school at To- |
peka.