The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1907-11-05
CUT IN The LEVY.
State Tax Commission Sends
Out Warming Letter.
Asks That All Assessors Make
Necessary Reductions.
KEEP DOWN TAXES.
Change in Basis of Valuation
of Property.
Must Now Be on Tax Rolls at
Actual Value.

| Through the secretary, J. c. Smith,
the state tax commission is sending out
| circular letter today to all taxing Of
| hcers in the state calling the attention
of such officers, to the fact that the law
providing for the assessment of pro-
perty at it's money value will increase
the assessed values from 100 to 900 per
| cent The commission asks that all as
| SCISSORS reduce the levy to conform in
| the change of valuation between the
value which in the past has been re-
turned and the actual cash value so
that the taxes this year will not be in
excess of those of last year.
The following circular is explanatory
OF the idea which the tax commission
desires to convey to Kansas assessors:
1T is made the duty of the tax COM
mission, in chapter 40S of the laws of
1907, to confer with, advise and direct
all officers who have duties to perform
under the laws relating to assessment
and taxation. - 'stf-t t7ttftt~ S
THE only practical way to reach so.
large a number of Officers some 10, 900
or more, is by correspondence: hence
this communication.
The commission is, of course, war
ranted in presuming that every assess
ing or taxing officer will do his utmost
to see that the law is efficiently and
strictly enforced. With such admin
istration of the law there will be a
large increase in assessments.
1T is matter of common knowledge
that, under the assessments heretofore
more or less undervalued. In very few
taxing districts has the assessment of
property been as high as 40 per cent
of its actual value in money. Usually
the rate has ranged from % per cent
down to 10 per cent. IAN assessment at
actual value in money! as the law df-
reefs, will cause assessed values to be
increased variously from $50 to 900 per
cenr.
LAS the legislature made no provision
for a decrease in levies proportional to
increased assessments, it would seem
that there may be opportunity to in
crease the amount of taxes in the sew
eral taxing districts. 1t must be APP
parent to any one who gives the sub
ject even slight consideration that the |
legislature, by providing for an in |
creased assessment, did not intend |
thereby TO authorize increased taxes. |
On the other hand, the intent evident |
throughout the law is, that the burdens |
of taxation shall be lessened by secur- |
ing. the assessment of property which !
has heretofore escaped taxation, and |
further, that the burdens among tax
payers shall be equaIized and made
relatively more just - than theyz-+haVe
been in the past.
THE commission holds it to be clear
ly the duty of every officer who has to
do with laying taxes to see that the
levy is reduced proportionately as as
sessment are increased, and that only
such percentage in mills upon the
dollar is levied as will raise tax equal
to and not in excess of, the amount
that could have been raised under the
made last year before the
taking effect of the new law.
Public sentiment will, undoubtedly,
sustain all officers in such action, and
will most assuredly condemn any at
tempt to increase the tax burdens"