The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-03-13

AN ACT concerning assessment and tax
alton, and amending sections and 46
of chapter "a, Laws of 1876 and amend
40S Laws of 1901. and section i of chap
ter 76, Laws of 1908, and repeating SAID
sections and 46 of chapter "a, Laws of
40S, Laws of 1907. and repeating chapter
76, Laws of 1908.
Be it enacted by the Legislature of the
State of Kansas:
Section 1. Section 4. Chapter "a. Laws of
General Statutes of 1901, is hereby amend
ed to read as follows: Sec. 4. Every per-
son of full age and sound mind, account
ing officer or other person designated by
any person, company or corporation, shall
list at Its true value in money all personal
such person, company corporation, is
the owner, lessee or occupant, having any
interest in or exercising any control over
any personal property including all mon-
eys in his possession, or subject to his
order, check or draft, and all credits due
pany or corporation, whether in or out of
the county or state in which such person
may reside or such company be located,
except herein otherwise provided.
Sec. 2. Sec. 46, Chapter "a, Laws of 1876,
Statutes of 1901, is hereby amended to read
as follows: Sec. 46. The assessor from
actual view, from consultation with the
owner or agent thereof if expedient, and
from such other sources of information
as are within his reach, shall determine
as nearly as IS practicable the true value
in money of all taxable real property with
in his township or city, as the case may be-
Whenever the deputy assessor has com
pleted the assessment of real estate in
the taxing district assigned to him and
has turned his assessment roll over to
of the county assessor to Immediately
mail to the last known post-office address
such taxin~ district, notice upon a form
to be prescribed the Tax Commission
which notice shall contain a description
of the real estate assessed and of the
amount of the assessment; provided, how
ever, the failure of any person to receive
such notice shall in no manner invalidate
any tax proceedings or otherwise affect
the same.
Section 8. That Section IS of chapter 4OS.
Session Laws of 1907, is hereby amended
to read as follows; Section IS. On the
November a. D. 7910. and on the Tues
day succeeding the first Monday in No
vember in every second year thereafter
in each county in this state there shall be
elected one county assessor. who shall
possess the powers and perform the duties
SCISSOR shall have been a resident and tax
payer of the county for not less than
eiection. and shah hold his Office for s two
years from the second Monday in January
following the election; provided. that the
county shall at the regular meeting in
January, 1910 appoint a competent person,
who shall be a resident and taxpayer of
said county. s county assessor, whose
term of office shall commence on the sec
ond Monday in January, 1910, and who
shall hold his said office until the second
Monday in January, 1911, or until his sue
cessor elected under the provisions of
this section shall be duly qualified as
county assessor; provided, that in any
county having twelve thousand population
less, the county clerk shall be eX-
officio the county assessor, and shall re-
ceive such additional compensation there
for as shall be allowed by the board of
county commissioners of his county and
shall have all the powers and shall per-
form all the duties of the office of county
penalties of the law provided for nom
feasance or malfeasance in performing
the duties of the office of county assessor;
said county assessor shall not be eligible
to nor hold any other office during any
term for which he may be chosen as
county assessor. All county assessors
elected under the provisions of this sec
ton shall qualify hereinafter provided,
and shall perform such duties and re-
ceive such compensation shall be pro-
vided by law. Whenever it shall be made
to appear to the board of county COM
missioners of any county by evidence
satisfactory to the said board that the
county assessor of such county, who has
been duly qualified and has entered upon
the discharge of the duties of his office,
form the duties of such office, by reason
of incompetency or for any other cause,
the said board of county commissioners
shall enter upon its journal an order
suspending the said county assessor from
his said office. which order shall state the
reasons for the suspension, and upon the
service of any such order upon the said
county assessor so suspended he shall at