The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1907-03-05
DO YOU OWN YOUR PIANO.
InstalImcnt Payments Fix Ownership
Say the Assessors.

Purchasers of installment pianos, in
stallment furniture. or in fact of any
installment erticle of taxable value, will
have to pay the taxes on the article OF
articles during the time they are being
paid for, regardless of whether the own
ership of the property finally passes to
the intended purchaser or not.
This is the decision made by the city
and township assessors made at a meet
ing held in the office of the county
commissioners Monday afternoon.
Considerable controversy has arisen
during the past year or so over this
problem. Purchasers of pianos on the
installment plan have sought to make
the dealer of whom the piano was Sc
cured pay the taxes. The subject was
discussed from every standpoint by the
assessors, and it was decided that so
long as the payments were kept up
according to contract, the property be-
long to the purchaser as much ds
though the payments were completed.
No account was taken of the fact that
the property would revert to the seller
if the payments were discontinued even
after taxes were paid by the so-called
purchaser.
New residence properties. if not occu-
pied until after March 1. will not be
taxable this year.
ALI OIDCE Nd1udtlOIlS Will DC the SdHI6
for the year 1907 and for the year 1906
except as regards some of the classes
and grades of grains and cattle and
horses. The grains have been reduced
about 1 per cent and cattle and horses
raised Is per cent. The following are
the items that were changed:
The items on which the basis of val
uation were raised include: Three-year-
colts from $50 to $50; work horses, first
class. from 1925 to $40; work horses.
second class, from $50 to $50; fine riding
and driving horses, from $3.50 to $3.50;
two-year-old mules from $40 to $50;
work mules. second class, from $40 TO
$50: stations. jacks and bulls from 5000
to $3.50 for every IS charged for service:
two-year-old steers from SIS to $40;
s25 to $50: three-year-old steers, half
fed, from $50 to $35; steers, full fed, Az
cents per pound.
The valuation of speltz was raised
from rs to 80 cents per busheI and kaffir
corn was raised from 25 to so cents per
bushel.
The valuation of the following grains
were lowered: Rye from so to 25 cevts
per bushel; wheat from 20 to so cents:
potatoes from so to so cents: sweet po-
tatoes from 80 to 60 cents; onions from
81 to so cents; fiaxseed from 81 to so
cents. and clover and alfalfa seed from
IS to Sc.
City Assessor Henderson yesterday
his deputies and the following
men will assess the property in Topeka:
]. c. Allison, T. Sheard, H. c. Bowen,
L. NJ Conner. D. NJ. Mitchell. A A. Ma
iors Moses l.. Mullen. H. w. Craig, J.
H. Evans. Levi E. Graham. A. e
Strauss, ]. Fred Jewell, J. NJ Mont
w. T. Mcknight. ]. W. Priddy.
George Hanley, 1. E. McGrew, H. c.
Mills and J. S. Langston.
Following is a list of the township
trustees who. according to provision OF
the statute. assess the out of town
property. They are: A. 3 .Jemieson
T. G. Howell, Silver Lake:
D. F. Neiswender. Menoken: A c.
Merritt, Soldier: Fred Ludington, Tope-
ka (Oakland); T. F. Kreipe, Tecumseh;
n. L. Tevis Monmouth: c. W. Smith
Williamsport; H. W. Mauney. Auburn;
E. L. Campbell Dover and Franklin
Eckert Mission