The Topeka state journal., 1909-03-09
published in The Topeka State Journal
March 8, 1909
SENATE BILL NO. $50.


and taxation of the property of car COM
panies, mercantile and other companies
or corporations, other than railroad COM
panies operating a line of railroad, and
of individuals or firms owning passenger,
freight or other cars, operated through
or into the state of Kansas, and repeal
ing chapter 500 of the Laws of 1905 and
all acts and parts of acts in conflict
Be it enacted by the Legislature of the
State of Kansas:
Section 1. The president or chief officer
of every car company, mercantile or other
company or corporation, other than rail-
road company operating a line of railroad,
and every individual or firm owning any
passenger, freight or other cars operated
through in or into the 1 state & OF * kansas{i an{i
in each year, make to the Tax Commits
sion of the state true. full and accurate
ficer or person making the report, show
ing the aggregate number of car days
of railroad in this state during the pre-
ceding year ending the 31st day of De-
cenIber, in the ordinary course of busi-
ness during the year, and the total num-
Der of cars owned by said company, indi-
vidual or firm
Ger of every railroad company whose lines
run through or into this state SHALL on
or before the 1st day of March in each
year, furnish to the Tax Commission
statement, verified by the affidavit of the
officer or person making the same, show
ing the total number of car days made by
the cars of every such car company, mer-
camille or other company firm or indi-
vfdual on their lines, branches and sid
ings in this state during the year next
preceding the 1st day of January. 1t shall
ing as the Board of Railroad Assessors
at the time of making the railroad as
sessment, to divide the total number of
car days so ascertained by the number of
days in the preceding year, and the quo
tient so found shall be the number of cars
on which said company, firm or indivi-
dual shall be assessed for said year. The
TAX commission shan ascertain and fix
the valuation upon each particular class
of cars, which, as nearly as possible, shall
be the true value of such cars, and the
number SO ascertained shall be assessed
to the respective car company, car trust,
mercantile or other company, firm or
this assessment, the Tax Commission IS
authorized to base the assessment upon
the returns of the several railroad com
mercantile or other company, firm
or ii inq,vidual 3,d d to, shall refuse or fail to
Tax Commission shall fix the value of
such cars, adding fifty per cent. thereto,
ing the number of such cars, the Tax
Commission insofar as may be practicable,
eral railroad companies, car companies,
mercantile and other companies, firms or
| the assessment of the property of the sew
eral car lines as herein required shall
have been made, it shall be the duty of
| the Tax Commission to determine the
amount of tax to be paid thereon by ap-
plying to the assessed values of the re-
| the average rate for all purposes in the
state for the preceding year When such
rate shall have been determined the Tax
Commission shall cause to be sent 20 each
owner OF property so taxed a statement
of the tax and the amount of the tax
which tax so found and notified is hereby
required to be paid by the owners of the
| treasury, for the use of the general rev
enue fund. in the manner and at the time
The. Tax Commission shall certify to the
AUDITOR OF state the amount of taxes levied
under the provisions of this chapter.
/ Sec. 3: In case any such car company,
mercantile or other company firm or in
dlv1dual SHAH fal or refuse to make the
| statement herein required within the time
| above specified, or shall make false
| statement, the said Tax Commission shall
| proceed to assess the property of such
car company, mercantile company, firm or
individual so falling: and shall add fifty
tained and determined by said Tax Com
Sec. i. Chapter 500 of the Laws of 1905
and all acts or parts of acts in conflict
| herewith are hereby repealed.
Sec. s. This act shall take effect and
| be in force upon and after it's publication
in the official state paper
1 hereby certify that the above bill orig
W. J. FITZGERALD.
President 81 Of the the senate ma
| r., Secretary of the Senate.
Passed the House February 9Th. 1909,
Speaker % Of t the E, I House
Chief Clerk of the House.
Approved March 5th 1909
W. R. STUBS.
Governor.
| STATE OF KANSAS
| OFFICE of the Secretary of State.
| l. c. e. DENTON, Secretary of State
OF the State of Kansas, do hereby certify
that the above and foregoing Is a correct
ccopy OF the original enrolled bill now on
IN TESTIMONY WHEREOF. I have
hereunto subscribed my name and affixed
my official seal, this 9Th day of March,
| tSeaD c. E. DENTON.
Secretary of State.
SECOND HAND FURNITURE.