The Topeka state journal., 1908-07-04
Claims That the Assessment
Levied Is Exorbitant.
WORK HAS BEEN DONE
Already Certified to the County
Clerk.
Judge Pollock's Order Applies
Also to State Auditor.


lie service corporations of Kansas VIII
strenuously fight in the United states
courts the assessment of their hold
ings which has been made by the state
tax commission for the purpose OF
taxation.
The first of number OF companies
to commence proceedings 10 ehJoiii
the commission in the United states
circuit court was the Western Union
telegraph company which Friday al
ternoon secured a temporary reStrail-
ing order directed against the three
members of the state tax commlssioIi'
and the state auditor from proceed
ing under the assessments as mace py
them. 80,
Though Charles Blood smith Oh
Rossington and Smith who are the a.-
torneys in Kansas for the western
Union and the Pullman companies de-
MED that he had received any nstruc
tions from the Pullman company 10
amply for an injunction still IL Is uh-
derstood on good authority tnat the
Pullman company will soon tollo" the
lead of the Western Union.
One prominent attorney of the state
said this morning: "The restraining
order Is absolutely valueless. For TINS
reason, that the state tax coHhiissioh
and the state auditor have aIreauy
completed their WOTk anu nav
over the assessments to the various
county clerks weeks ago. The county
clerks are not under the jurisdiction
of the tax commission-the asseSsoie
of the county are the only onlclais "
come under the jurisdiction OF the
commission. For TINS reason tiia. a. s
straining order Is valueless as iar dc
stopping the work of making up tne
levy and proceeding under the assess,
ment The county commissioners VIII
go right ahead and make their levy
taking into account the assessments
of The nublic service corporations as
made by the tax commission. TO De
effective the injunction would nave 10
he directed against the county CLERKS
of each of the counties.
A writ of subpoena was issued under
instructions from Judge John e FOL,
Iock 10 the defendants already named
in the Injunction proceedings 70 come
into court and show cause why they
should not be forever en1olned iFoiil II ~
acting upon the assessment as II II
were legally made ana MnS .ns sron
auditor should not be enJolned from
distributing the total amount among
the various taxation districts and 70
also show cause why the asSes ~. a
should not be annuIied, set ASIDE anu
held for naught and a true assessment
made of the property in question. The
order on the writ is returnaple sep
tember IA, 1908, at 10 o'clock at Wnnch
time Judge Pollock will hear the ar
guments for making the temporary IN
junction permanent.
In asking for an injunction 1t is as
serted that the assessment of 5000, 32z
was arbitrarily made by the commls-
sion without an examination or inspec-
tion of the company's property or upon
q comparison with like property WITHIN
the state. That the total was hrst De
cided upon and then divided into the
subordinate items, instead of fixing
upon each OF the several items in turn
and then ascertaining the total to be
assessed by adding up these items. The
complainant states that 1t turned IN
statement sworn to, of SS3Sl0 0O3G as
the value of all of its taxable property
within the state of Kansas. That wnen
the tax commission received this state
ment they had already decided that S3,-
5593 1922 should be the sum and taking
the inventory made by the company
apportioned among its various items
SUFFICIENT Increases to bring the total up
to $3.50, ,322. A further reason why the
assessment is declared to be Illegal Is
that the appraisement was not made
until May 20, 1908. when 1t is provided
by law that should be done on the sec
ond Monday in April.
1t Is also alleged that il the as
sessment Is carried out 1t will result
in the deprivation of property without
due process OF law. 1t also claims
under the old tax law that it has been
paying taxes on dSStSSIleHtS III cACcSS
OF the true valuation of it's property.
The members OF the commission
are: $. r. Howe, $. c. drummer and
w. S. Glass. The secretary of the
commission is Clarence Smith and the
state auditor is James NJ. Nation. The
restraining order embraces all of the
above named men and their subor-
dinates and agents.
The members of the state tax COM
mission, however, do not seem to be
greatly excited by this law action and
were not apparently apprehensive at
all as to the results.
'It Is now in the hands of the at
torney general and the courts and II is
not properly within our province now
to discuss it. l may say however that
we have been expecting something of
this kind judging from the expressions
OF dissatisfaction made by several of
the companies and that other suits
will probably be brought in addition
TO this one" said s. T. Howe. one of
the commission.