The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1908-07-25
THE new TAX LAW.
Continued from Page one.)


ness of equal or even of many times
less magnitude. There is just as
much propriety and expediency in
conducting the Iiscal affairs of state
and of a county or a city in a bust
ness way, as there is to so manage a
private business.
Former Loose and Irregular Ways.
Much could be said about the loosi
and irregular ways of handling past
rolls were often times copied from year
to year without change and the copied
work taken as the new assessment,
without any inspection whatever of the
lands or lots which were being assess
ed.
The members of the tax commission
refer to the case of Stephen Meagher,
present county assessor of Leaven-
worth county, who has lived upon one
farm for 43 years and say that during
that long period, the assessed value OF
that farm remained unchanged for tax
alton purposes until the assessment of
1908.
Personal property assessments have
been made In the most slipshod man
ner possible. In assessing outlying dis
tricts the assessor has not infrequently
followed the practice of awaiting at
the country store, the coming of the
taxpayer who then listed Rnd assessed
his own property, the action of the as
SCISSOR being purely clerical and per-
functory. AS a matter of fact, the as
sessment of property in the past, as
nearly every one we'll knows, has been
very largely a side issue-a mere in
cident to more important things-and
has really been administered in the
most expensive manner possible.
Great Saving in Taxes Likely.
Instead of the new plan placing an
additional burden upon the public, 1t
is altogether probable that a great saw
ing will result and that the additional
property placed upon the taxroll will
many times reimburse the added ex-
pense of administering the law, which
expense is really trifling in amount
when compared with the immense
wealth of the state which has gone
upon the taxroll as a result.
Upon the question of the appoint
ment of assessors in preference to
electing them, much could be said but
that part of the question will be COW
cred by the quoted remarks of gen.
tleman who has devoted many years
to study of the art as we'll as the sci
ence of taxation.
Prof. T. S. Adams, of Wisconsin uni
versity. delivered an address to the
Irrational Conference on State and Lo-
cal Taxation" which convened at Col
umbus, Ohio, November II, 1907. Mr.
Adams, in speaking upon the move
rnent for tax reform, said, among other
things as follows:
1.-The one characteristic of the ad-
vance movement which is always and
everywhere found. is the Capitalization
of the assessment power. The most
striking characteristic of the past, was
the decentralization of the administra-
tive machinery of taxation. The most
striking feature of the present Is
the universal and rapid progress low
ards the Capitalization of fiscal contro
and this Capitalization is but an Incl
dent of the movement, which Is really
for more efficient administration. And
the banner of reform is being carried
by the state tax commission.
Kansas Plan Is Becoming. General.
IT Is unnecessary to discuss in detail
the evolution of the permanent tas
commission. At the present time
permanent commissions exist In a
least nine states. and scarcely veal
passes without the creation of new
Commission. AS the number of such
commissions increases, their func.
lions are multiplied. AL first they die
little more than assess a few import.
ant classes of corporations.
Gradually new duries, broader
powers were added; they were in.
structed to provide uniform blank:
for local assessments. to assist or &C
tually to make state equaliza'
lions, to inspect and, and critic cls
ors, to revise county equaIizations and
order reassessments of property.
Today the tax commissions of sever
states are empowered to institut,
proceedings for the removal of in
efficient assessors; IN seven states
they are authorized to aid property t.
the assessment rolls or to order thu
r,sassessment of particular parcels @
property; in four states. they may or
der the reassessment OF entire dis
tricts; and in six states, they ar
authorized to review and readjus
county equalizations.
It Is no unwarranted stretch of thu