Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1909-03-26
No Tax Regulations

.ne 10VS session OF the leglSla-
ture, contains, among other Sec
tons, the following:
Section l. Section 4, chapter
"a, Laws of 1876, the same be-
ms section 1906 of the General
Statutes of 1901, is hereby
amended to read as follows: See.
4. Every person Of full age and
sound mind, accounting-officer OF
other person designated by any
person, company or corporation,
shall list at its, true value in
none. all personal property sub
Ject to taxation of which such
prison, company or corporation
Is the owner, lessee or occu-
pant, having any interest in or
exercising any control over any
personal property, including all
money in his possession, or sub
Jcet tt his order, check or draft.
and all credits due or to become
due from that person, company
or corporation, whether, in or
out Of the county or state in
which such person may reside
or such company be located, ex-
cept as herein otherwise pro-
vidtd."
''Sec. 8. Section 81, chap
ter 4O6 Laws of 1907 is hereby
amended to read as follows Sec.
81. Any county assessor or depu
ty member of the Tax Commiss-
Ion, or member of any county
board of equalization and every
other person whose duty it is to
list, value or equalize real es.
late or personal property for tax
atom, who shall knowingly or
.willfuly fail to list or return for
assessment or valuation any
rea' estate or personal propel-
ty or who-shan knowingly or vii
fully list or return for assess
ment or valuation any real estate
or personal property at other
than Its true value in money, or
who shall wilfully or knowingly
fail to equalize any real estate
or PERSONAL property at Its true
value in money shall be deemed
guilty Of a misdemeanor. Upon
conviction thereof shall be fined
in any sum not exceeding five
: hundred dollars or imprisoned in
the county Jail for a period not
exceeding ninety days, and il
addition thereto shall forfeit
his office if an officer mention
= ed herein"
You will note that section !
requires that every person of
full age and sound mind, etc.,
shall list all personal property
subject to taxation at its true
value in money; in other words
the owner must himself value
his personal property on the STATE
ment and section 8 provides a
penalty whereby a man is punish
ed for failing or refusing to
comply with section l.
The law is effective now ant
it will become the duty of depu.
ty assessor to see that the law
is fully. observed.
:. The personal-property state
mentS have not been prepared
of course, with this feature Of
the law in view, because no such
provision could be fforseen, bu
still the forms as prepared will
answer the purpose.
In the column headed Amount
may be inserted the value namet
by the owner under oath, and
in the column for Assessed val
ues" may be placed the value
finally determined upon by thy
deputy assessor.
+. 1t is important that each tax
payer should be fully advised
: of the Importance of this law
and of the punishment which
awaits any violation of the
laws provision.
. There was also passed at this
session of the Legislature Sen
ate bill No. 9S2, section l OF
which reads as follows:
Section / Verification. Sc
ton 9 of chapter "a, Laws OF
1876. the same being section 75ll
of theGeneral Statutes of 1901
is hereby amended to read as
follows: Sec. 8. Every persol
property when called upon by
. the county assessor or by any
deputy assessor of his city OF
township shall make out and yer
: ify by his oath a statement of all
his narsonal DrODerty which