The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-01-02
LAWISACOOD ONE
State Tax Commission Com
pleteS It's First Report.
Recommends Few Changes to
the Legislature.
A TAX ON . LEGACIES.
Board Thinks Kansas Should
Have Such a Law.
Also Provision That Will Reach
the Express Companies.

drummer and w. s Glass, today
made public their first report to the
legislature, which contains a complete
and valuable summary OF the work
ings of the new law and suggestions
and recommendations concerning tax
legislation.
It can be stated here that the com
mission, after year of trial of the
new law, seem to be satisfied with its
general effectiveness and suggest only
minor changes or amendments. A
revision of the entire law is needed,
not for the purpose of making any
radical changes in the system now
provided, but for the purpose of elm
mating useless provisions and to make
the law a connected and harmonious
code.
Legislation Suggested.
Among the measures which the
y commission believes should be enact
ed at the coming legislative session
are the following:
constitution.
second-An act to provide for the
assessment of legacies and to pre-
scribe the manner and method by
which to collect taxes for which pro-
vision is herein made.
Third-An act to provide for the
assessment and taxation of property
of car companies, mercantile and oth-
er companies or corporations (Other
than railroad companies) and of in
dividuaIs or firms owning passenger
freight or other cars operated in the
state and repeating chapter 5OO OF the
laws OF 1905.
Fourth-An act regulating express
companies and providing for an exer-
else taE on the same and for the col
lection thereof and repeating all acts
in conflict with this act.
n q nTONld6 assess
ment of taxes on the property of tele-
graph, telephone and pipeline compan-
les; defining what constitutes such COM
panies; requiring annual reports, and
providing a penalty for neglect or re-
fusal to make the same; and repeating
chapters in conflict herewith This bill
is designed to simply amend the law in
relation to telephone. telegraph and
pipeline companies so as to conform it
to the present general requirements.
6. An act concerning assessment ana
taxation and to amend section l, chap
ter no. laws of 1898, and repeating the
original section l, chapter 110, laws of
1898 (This bill is intended to repeal
that provision of the law which allows
rebates on taxes.)
Z An act concerning assessment and
taxation and amending sections IS and
SO of chapter 40S, laws of 1907, and re-
pealing said sections Is and SO of chap
ter 40S, laws of 1907, and repeating chap
ter 76 laws of 1908. (This bill has been
more clear the duty of county assessors
and to provide a method whereby coun-
ty assessors and deputy assessors may
be. removed from their position for in
competency or for any other reason that
has caused them to fail or neglect to
discharge their duties as required by
law. This feature is inserted in the bill
rl1rsuant to resolutions adopted by the
conventions of county clerks and county
commissioners, held at Hutchinson on
December Is and 16, 1908. But for these
resolutions the commission would not
have assumed to incorporate in the bill
any recommendation giving it the pow
er of removal in such cases.)
g. An act providing for the plating
of lands for assessment purposes. CThe
purpose of this bill has been set forth
in another part of the report).
9. Acts relating to the limitation of
tax levies will be submitted to the leg
islature for its consideration.
Opposed to Cities Collecting Taxes.
In so far as the collection of taxes
is concerned. it is doubtful whether
lthere could be much Improvement
shade. The question has at times
'45een raised of permitting cities of the
first class to collect their own taxes,
but there has not as yet, in so far as
the commission is advised. been any
concerted movement in that direc-
ton and until there shall come such
a demand from the cities legislation in
that direction would not seem to re-
AS relates to the assessment of
property, number of minor changes
are needed in order to conform all
Darts of the law to the present gem
eraI requirements. and bills have been
prepared by the commission intended
to make the changes thought neces-
sary. and at the proper time these
bills will be presented to the COM
mittee on assessment and taxation of
each house of the legislature with the
hope that due consideration will be
given them.
However, when consideration is
given to the statutes that authorize |
levies in the various taxing districts, |
the unsatisfactory results coming
from a planless growth of a tax sys-
tom. become at once apparent. Here
there is confusion worse con-
founded"
The session laws abound with chap |
ters authorizing special levies for
taxing districts. Sections |
of the statute general in their |
character are also found in large
number as follows: For county tax
ing districts. For township taxing ,
district For city of second class tax |
ing district. For city of third class |
+aXing district. For boards of educa-
tion. cities of the first class taxing |
district For boards of education, |
cities of second class taxing district. |
For school district taxing district.
Tbe 1907 and 1908 Tax Assessments
Compared.
The assessment of 1908 resulted. after
state equalization, in the following val
Real estate $1.573. .04s, 79O
Personal property ...-.-.... 474, ,1s1, ,255