The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1905-04-20
WHAT is CAR DAY
That Is What Railroad Assessors
Want to Know.
Law Is a Sort of Puzzle
Picture.
BOARD IN AQUANDARY.
Fear Private Car Companies
May Do as They Please.
VIII Be Given 30 Days for
Meditation.
What is a "car day?"


this conundrum, he viii confer a favor
on the state board of railroad assessors
by letting them into the secret without
unnecessary delay.
It seems that the law provi-ling for
the taxation of private car companies.
which was passed by the last legisla-
ture is a sort of puzzle picture, origi
mated for the purpose of giving the
board of assessors some severe mental
discipline. Instead of bringing in a lot
of revenue to the state, the indications
are that the private car companies will
pay about what they please, and the
state will politely express its thanks,
and let it go at that.
In the law the words car day" ap-
pear with persistent repetition. The
whole thing is founded on a "car day.
basis. The president or chief officials
of every private car company must re-
port to the board the aggregate num-
Der of car days. made on their line
during the year. The board Of rail-
road assessors shall then divide the to-
tai number of car days by the total
number Of days in the preceding year,
and the quotient so found shall be the
number of cars on which said com
pany, firm or individual shall be as
sessed for said year. This process
would be much simplif1ed if anybody
knew what was meant of a car day"
A National Gathering Here.
Yesterday the office of Auditor Wells
was filled with representatives of the
private car companies. They came from
all parts of the United States They
were all wearing a mysterious look
They had come TO find out something
They were on the trail of the car
day" But they were still more sur
prised when the state officers Of the
very state which passed the law told
them that they couldn't define car
day; wouldn't know a car day if they
should meet it face to face
One of the men who represented a
private car concern OF great magnitude
said:
.'In have to confess that L never
heard of a car day before 1 met 1t in
the Kansas law. I have not been able
to make any report, because my road
has 10 statistics on the subject of car
days. Does it mean the number of
days of "a hours each that our cars
have been in operation during the
year? Does it mean the number of
days upon which our cars have en-
tered the state? The man who drafted
that law is smarter than all of US; he
ought to tell US what a car day is
However, the representative of the
private car companies manifested no
disposition to get out of paying some
tax. into the state treasury They said
they were operating their cars III the
state and were perfectly willing to
contribute toward the expense of the
government. But they didn't know
how to go at it under the new law
Twe1ity Days to Mediate.
In order to arrive at a satisfactory
solution of the puzzle, the board of
assessors decided to give the private
car lines 20 days for meditation. The
whole matter was postponed until
May 10. By that time, it is hoped
that the private car lines VIII ngure
out something which at least bears
family resemblance to a car day.
Every private car line man is expected
to present solution to the enigma, and
the board will decide which is the
best.
AS matter of fact, there is a great
source of revenue for the state in the
taxation of private car line companies,
| if it is properly managed. The inten-
tion of the legislature in passing the
| ecar dav'' law was good, but the ex-
ecution was poor. Up to this time, not
| a. cent of tax has been collected on the
thousands of private cars which are in
daiIv 1se on the railroads of the state
Here are a few of the big private car
lines which operate over Kansas fali-
rosaGs 4merican Refrigerator Transit Co. St.
Anheuser Busch Brewing Co, st. Louis
| Armour car lines, Chicago. go.
Cudahy Refrigerator Line Co. SouVh
Canada Cattle Car Co. Chicago.
| Dold Packing Co, Kansas Odty
Mather Stock Car Co. Chicago.
Merchants Despatch Transportation
! Co.. New York.
NJ Milwaukee Refrigerator Co. Milwaukee.
National Car Lines Co, Chicago;
Provision Dealers Despatch Co. To-
pSaa st. Louis Refrigerator Car Co. St
l1efle Street's western car Line Co. Chicago
SchwarzschiId & Sulzberger Co. Chi
Swift Refrigerator line, Chicago
Union Refrigerator Transportation Co,
Milwaukee.
yVaters-Pierce Oil Co.
Webster Refining Co
Looking for Wisdom and Experience.
Probably this experiment in the
taxation of private car lines Will give
the state wisdom and experience, and
when the next legislature convenes,
somebody will have a law ready which
will really get the revenue out OF the
private car companies
The present law also provides that
the assessment levied on each private
car line company shall De prordleQ
among the several counties traVersed
by railroads carrying the cars n pro-
portion to the entire main track mile
age Of railways carrying said cars IN
said county.
Some of the private car companies
have only four or five cars, and the
amount of tax which each county
would get out of some of these con-
Germs would have to be expressed in
fractional parts of a cent Some of
the members of the board think that
the only feasible way will be to turn
the whole sum received from the pri-
vate car companies into the state
treasury. regardless of what the state
law SaxS.