The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1905-02-17

bill blythe senate committee on assess
ment and taxation.
Two years ago the legislature failed
to pass a tax bill although there had
been much tax law agitation. Since
the last legislature the county clerks
of the state have interested themselves
in a tax law and have made sugges-
lions arising from conditions in their
counties and the bill by the committee
embodies many of the suggestions of
the county clerks.
The law provides for a state tax
commission as follows:
Ion the LIST day of March in the
year 1905, the governor shall select
two tax commissioners, who shall hold
office slntilstfef second Monday in jan
1arys h90 7ssaIlGs until their successors
are elected and qualified. At the gen.
era1 election aifIF 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 fol
lowing mis- election. At each general
election thereafter there shall be
elected one tax commissioner, whose
term of office shall be for four years,
January following his election
The state tax commissioners are to
receive as salary. $500 each. The audi
tor of state is made the third member.
iers and those who list property falsely
or fail to list property. The bill pro-
vides that: THE state tax commission
shall prepare a1ls necessary interroga-
tories and Questions to be answered by
the taxpayers and persons of each
county, and the form of the same, and
the, oath to be annexed thereto. and the
same shall be correctly and duly an
swered by each and every person re-
quired to list property for taxation;
and if any person shall answer any
question or interrogatory so prepared
and submitted to him falsely, he shall
be deemed guilty of perjury This sec
ton also provides for a uniformity of
The committee tax bill provides for.
the election of county assessors every
two years The, hoard OF county com
missioners. and the county assessors de-
termine on the number and appoint
deputy assessors.
The tax law, in section 8, provides for
state uniformity of assessment.
The first fight on a. part of the bill
came up when the following section was
mo person shall be required to list
for taxation any note, bond or other
evidence of Indebtedness secured by
trust deed or mortgage on real estate.
Such mortgage shall, upon filing his
mortgage for record, pay to the register
of deeds, in addition to the Zee now
required by law, a registration fee of
amount of such mortgage, and it shall
be unlawful for any register of deeds
to receive for record or record any such
mortgage until such registration fee
shall have been paid as herein provided.
Annually each year thereafter. and un-
til such mortgage shall have been paid
or Cancelled. and within thirty days
from the expiration of each year such
mortgage shall pay to the register of
deeds in the county where the mortgage
is recorded a sum of four mills upon
each dollar of the total amount of such
mortgage then remaining due and I'M
paid provided, that nothing
in this section shall apply to notes,
bonds or other evidences of indebted
ness secured by trust deed or mortgage
owned and held in good faith by non
resident of the state of Kansas
Senator Smith, from Franklin, OPP
posed exempting nonresidents. Sena-
tor Benedict thought nonresidents
should pay the recording tax Senator
Smith, from Edwards. favored the ex-
emption of nonresidents and thought