The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1908-02-25
Merchants and Others Object to
New Tax Law.
Great Stock Reducing Cam
paign in Kansas.
NAV YUU1NT MJIEN VkW
MAY TEST THE LAW,
Farmers Also Fear Big Increase
IN Taxation.
Commission May Hire Special to
Inspect Railroads.

and commercial travellers it is learned
that the merchants of Kansas are now
devoting much attention to the reduc-
ton of their stocks to the lowest pos
sible point in preparation for the first
of March, upon which date property
Is to be assessed under the new tax
law. The merchants don't want to
take any chances with the new law,
and are willing to sacrifice prices now
in order to turn in low valuation.
According to the members of the state
tax commission. however, the joke is
on the merchants who are making such
a strenuous effort to hold down their
stock UP to March l. Samuel T. Howe,
the chairman of the commission said
today:
Merchants who try to make a show
Ing by reducing their stocks to a low
point for March 1 will probably be sur
prised to learn that it isn't the value
SCISSOR is to consider. The assessor,
under the law, must assess the stock
on its average value for the entire year.
The merchant can make a very close
estimate on the value of his stock for
the year; it will be lower some times
than others, but every merchant knows
about the value of his stock. If neces-
sary the books ought to show the av-
month. Merchants who reduce their
stocks to very low point on March 1,
and delay the shipment of their sum-
mer stock will merely increase the
amount of their assessment for the
year following"
The big wholesale establishments
in Chicago and st. Louis are feeling
this new system of doing business
through the lateness with which their
Kansas trade is coming to market"
d,
make trip to the wholesale centers.
either in ST. Louis, Kansas City, Chi
cago or New York. soon after the
Christmas rush is over, and buy goods
for the ensuing summer. This year
the wholesale houses did not begin to
experience this rush of trade until
during the present month. AT the
present time the markets are
crowded, but the merchants who are
buying are careful TO have it under
stood that their orders are not to be
delivered until after March l. In this
way they will be able to reduce their
holdings to the lowest possible point.
The wholesale men also report that
the retailers from Kansas are gem
orally very much dissatisfied with the
new tax law, and some of the retail
ers have given it out that an effort
will be made to test the new law in
the courts, and try to have it knocked
out. Failing in this, the retailers pro-
pose to organize a campaign for the
repeal of the law at the next session
of the legislature.
Lawyers here at Topeka seem to
think there is nothing in the report
that the law will be tested in the
courts. Assistant Attorney General
John Dawson said today IN speaking
of the matter:
1.-The law of taxation under which
taxes have been levied and collected
Rince 1876 in this state has been the
subject of ten thousand lawsuits, and
its myriad points have been con-
strued and interpreted by the courts
and amended by the legislature times
without number. Many features have
been held invalid. Doubtless the new
law will be the subject of more or
= less litigation, but its main provisions
will be upheld, and only operation
and time can bring out its defects.
He who hopes a faultless tax to see.
hopes what ne'er was or is, nor e'er
shall be-"
1t is expected that the chief opposi-
tion to the new law viii come from
the merchants and land owners,
whose property is in sight. and whose
property, under the old law, has been
assessed at probably about one-tenth
of its real value. Railroad property
and the property of some other big
corporations has been assessed at
probably a fifth or sixth of It's real
value Hence the increase on farms
and real estate will be in larger per
cent than the increase on railroads,
to bring both up to the actual value.
The result, it is claimed by opponents
of the tax law, will be to increase the
taxes paid by farmers and land own
ers.
The friends of the tax law, while
they admit that possibly the railroad
assessment has been higher in the
past in proportion than other prop
erty, claim that the new law with it's
inquisitorial features will bring so
much property out of hiding which
has never been assessed at all, that
the taxes of farmers and merchants
will be actually less than ever.
Only time and experience will be
able to determine which theory is
right.
Meantime the state tax commission
is getting ready to make its assess
ment of the railroad property of the
state. The special session of the leg
islature voted down a bill intended to
authorize the railroads to grant free
ira ansportation to members of the
tax commission while engaged in as
sessing railroads, and instead allowed
the commission $2,500 for travelling
expenses. The commission is now fig
11rire on hiring a special car from the
railroad companies, and arranging to
have it hauled over the various lines
IN the state. The commission will not
attempt to visit all towns in the state.
but will visit all terminals, and all
places where the railroads have large
property interests. These terminals
will be carefully assessed. and an ap-
nroxirnate estimate made of the val
ne at intermediate points. The rail-
road commission is manifesting de-
termination to get at the real value
of the railroad property in the state
and the examination will be as
thorough as the time and money Of
ffaa com nrnission will hermit