The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-03-21
HAS A TAX Plan.
J. G. Ruppenthal Would Have
Sweeping BefOrm.
All Property Assessed at It's
Actual Value.
WELLS TO PRESENT 1T.
viii Submit Suggestion to Board
Of Equalization.
Ar Explanation of How the Law
Is Evaded.


proposed to the state board Of equali-
zation, composed Of J. L. Burrow, Seth
Wells and T. T. Kelly
This plan is proposed by J. c. Rup-
penthal, a law graduate Of Kansas
university and for two terms county
attorney OF Russell county.
Mr.. Ruppenthal's plan contemplates
a complete overturning of existing
systems employed by the board. It
means that each county will have its
assessed valuation as returned by the
county board adjusted to suit the par
ticular scale of reductions adopted in
that county.
State Auditor Wells will present this
Ruppenthal plan to the state board
when It meets. Mr. Ruppentha1 says
in his letter to the board:
THE State Board Of Equalization OF
Kansas.
"Gentlemen=The problem of taxa
ton is no new one, and as an ordi-
nary citizen and taxpayer need offer
no apology for introducing the sub
jeet, or for having given it some
thought. The inequalities and in
justices are well known to al as part
Of the present system. The difficulty
of securing any effective remedial leg
isIation is well Illustrated by the abso-
lutte barFenness of results flowing from
the recent tax commission after all its
expense and labors. The mind may
therefore turn to making the best of
the present situation under laws we
already have. Many admitted evils
could be eliminated by a faithful OBJ
servance of the statutes now on the
books.
about a month ago. noticed in
the News of Sylvan Grove, Lincoln
county, the public announcement by
the assessor of Cedron township,
James II. Dengate. that he wished the
opinion Of his constituents on several
/ cfa int r--1., tqr-1. 70
ment Of property in 1906. His first
question started out with the phrase
( considered with refernce to the rest
of the state thus indicating what all
officials find to be the insuperable OBJ
stacle in the way of every local move
ment in the direction of honest assess
ment Of property at its full true
value, as prescribed by law Every
atJeInpt 70 secure assessments at true
value within any county Is met by the
undeniable contention that to do so
1 will compel the honest. law-abiding
county to pay three sor more times its
Just ana proper share or state taxes.
How the Law Is Evaded.
This necessarily leads to the con
clusion that correction should be as
/ wide as the state-and under the law
/ relative to the state board of equaliza-
/ ton, (article 10, sections 7608-7610, gem
eral statutes of Kansas, 190D your
4 DOaFd can do far-Feachlng and much
/ needed work in this matter, I believe
have already seen many of the re-
/ ports Of what was agreed on by the
i various boards of assessors, meeting in
I the several counties of the state on the
4 first Monday Of this month. The differ
enceS in the bases of assessment is start
\ ling, though no more so perhaps than
i the disagreement and Inconsistencies in
4 valuation that may be found IN audi
/ tors reports for years past, as was
1 pointed out at length, in hepaper before
mentioned, on March I, by J. NJ Will
/ liams of Glen, Kansas.
For 1906 instead Of assessing all
property at it's true value, which is the
plain letter Of the law and the sworn
4 duty Of every assessor, these men have
met and solemnly agreed to do nothing
of the kind, but instead to assess prop
erty in divers ways and apply various
/ devices for reducing the value thereof
Most counties, perhaps, have decided
i to assess at near the true valu TIN to
/ deduct the constitutional exemption of
/ $500, and then divide the remainder by
three. This is the rule for 1906 for Rus
sell, Riley, Lincoln and many other
I counties. But Saline county, applying
! generally the rule stated, has chosen to
divide by four instead of three. In
| former years, Saline deducted Its 5000
after division, instead of before. Nc
/ Pherson county. not to be Outdone by
/ its northern neighbor. divides by five
/ instead of three Graham county fol-
/ lows Saline IN dividing by four. Mitchell
/ county makes it 40 per cent evidently
dividing bv pa Brown county after
/ dividing by three then takes out the
$500 exemption, thus clearly deducting
$500 worth of personal property. It is
said that in former years, other cOun-
ties have likewise deducted the exemp-
ton after the division by 8, or 4, or 8,
etc, has been performed. J. NJ. VIII
liams, above quoted, says that the state
auditors report for 1904 shows that &C t.
tie Wer valued on the average from
So 98 to $40 per head, according to eoun-
ty; that sheep varied from 27z cents er
head to $751; that horses varied from
1898 to $29 IS, etc.
Time to Get Detailed Information.
section 1909 general statutes 1901
provides that your body as state
board Of equalization shall, equalize
the assessments in the several counties
and though perhaps not very definitely
nor artistically worded, its purpose,
taken in connection with other work Of
equalization, and the whole spirit Of
the constitution and law on taxation. is
clear The doings of assessors, before
noted, are not hidden under bushel
In most counties they are published in
the papers and otherwise. and are sent
broadcast. You have four months be-
fore you meet as q. board of equaliza-
ton, July II, 1906 You have ample
time to get the exact details Of these
agreemnts from every county, even
those which do not commit to Print
their perversions of the law. You can
take such data and compute now far
each county departs from the real
value the true value in money and
you can order an increase accordingly
To take such step as this would be a.
departure from precedents. but it would
be great day for Kansas. 1t would
require work. hard. honest, eonscien-
tious work. But that's what was dune
by Folk and LsaFollette and chrome,
and Weaver, and EIadley. and many
others Of recent years in their several
fields of activity. To work strenuously
fer the people is an example set to al
OFFICIALS by President Roosevelt.
Counties VIII Approve Honesty.
There are thousands Of assessors