The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-05-19
UPHOLDS The LAW
Judge Pollock Decides Western
Union Tax Case.
Injunction Against State Board
Is Dissolved,
TOOK WRONG COURSE.
Should Have Applied to Equali-
cation Board Say Judge.
Company Complained Of Three
Million Dollar Valuation.

An opinion which has been awaited
with more than usual interest over
the state was handed down by Judge
Pollock of the federal court today
when he sustained the demurrer OF
the Kansas state tax commission to
amend the bill of complaint from the
Western Union Telegraph company
of Kansas.
This case has been hanging be-
tween fires ever since over a year ago
when the Western Union brought SUIT
against Samuel T. Howe, S. c. Crum-
mer and w. S. Glass, members of the
state tax commission, Clarence Smith,
secretary of the commission and j.
M. Nation, auditor of the state. to en-
Join what was averted to be an
Illegal tax and assessment ON the
property of the Western Union for
the year 1908. 100.
: The suit originated July g., 1908
and the restraining order was
granted at this time. The county
treasurers of the counties over me
state were included in the 1n1unctioh
and were restrained from making
any collections whatever on the as
sessed valuation.
The trouble started when the state
tax commission made their annual
visits ana gave Jul
value of the Western Union as $a,-
159,322.O0. This is over half larger
than the assessments made heretofore
and the Western Union rose IN re-
bellion. They claimed to the court
that the assessed value Of their
property in Kansas was only
As the trouble increased the
threats and the charges grew
stronger and when the final roundup
came before the court the western
Union claimed that the state tax
commission made the assessment
without instituting any inquiry INTO
the actual value of the properly 10
determine the correctness OF IalslIy
of the returns made by 1t or the true
and actual cash market value of the
property but on the contrary, arpl-
trariIy and with set purpose ana
without inquiry fraudulently increased
said assessm ents- to the amount OF
over three million dollars. 'Ihen an
Injunction was prayed against the
assessment of the state tax commas
sion declaring it void.
In his opinion to the demurrer OF
the tax commission Judge Pollock
favored the state in every way. he
gave them the credit-of- obeying the
law to the letter and stated that they.
did NOT take any undue authoritys In
.otFler words the charges of the West
ern Union that the tax commission
used fraudulent methods were with
out any foundation whatever-they
are false. In the course OF ms
opinion Judge Pollock said:
'.If the state tax commission pos
sessed full and ample power under the
law to make assessments of property
of the Western Union derived from
any source it might lawfully exercise
such power and the fact that 1t re-
cited in its record a wrong source of
power exercised would neither impair
nor nullify it's act by so doing"
In other words it is a fact that the
Western Union took the wrong course
in trying to reduce the taxes imposed
by the state authorities. Instead of
bringing the matter to court by in
functions and the like it should have
gone before the state board of equali-
cation. This board has the power to
correct all errors and equalize the
value of the property according to the
average values fixed on other property
over the state. 1t is the state tax
commission under another name but
it is in new session and is scheduled
for meetings. The Western Union
should have pursued the remedy af-
forded it by the law to have this cor
rection made before the state board
of equalization. On account of this
the demurrer interposed for want of
equity was sustained under the au-
thority of adjudicated cases.
In his lengthy opinion which cover
ed the whole matter very thoroughly
and quoted many authorities and