The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-01-02
property ............ -. 4o4.s2o.252

ro+o, $425. PSI, PA
of the two assessments produces the
following conclusions:
Assuming that in 1908 real estate was
assessed at actual value in money, 1t
follows that the 1907 assessment was
made at only I'LL per cent of such
value.
The 1907 assessment OF personal
property is 1862 per cent OF the 19OS
assessment, but this percentage does
not show the share of the tax burden
actually borne by the personal proper
ty that was listed in 1907. The re-
turns of the assess ment of 1907 snow
that percentages of actual money val
ue. varying greatly among the cOun-
ties formed the basis for the assess
ment of that year. A careful cOmpar-
ison OF the values thus derived with
the full money value obtained IN l9OS
produces the reasonable conclusion
that new personal property of the val
ue of $213, ,591.14S, never before on
tie tax roll appears on the roll of
1903. If this amount be deducted
from tho 1908 personal properly
amount of $471,191, ,255, there remains
$3.50, O,6OO,1O7. as the actual value OF
the personally that was assessed IN
1907 at $7S.S54,269. and thereby is
made clear the fact that the PERSONAL
ty upon tho roll of 1907 was in aggre-
gate assessed at 1925 per cent or its
actual value.
In 1907 the assessment of the prop
erty of public service corporations
amounted to 1911 per cent of tie ac-
tual value of that property as found in
the assessment of 1908; of real estate,
I'LL per cent. and of personal prop
erty, 1925 per cent.
Value of New Tax Law.
This report of the tax commission cov-
tail of the complex art is discussed in the
most intelligent and impartial manner and
the tables and comparisons OF ra naIls@S IlsrS
valuable, to say nothing of the presenta-
ton in a condensed form of the experience
of other states in dealing with the prop
lem.
GrumbIlng at the Start.
After permitting her original tax laws to
degenerate into a N mean'ngless Jumble OF
interpretations by the individual assessors
and county commissioners of every couOty
in the state, Kansas finally decided last
year to throw off the heavy yoke of prece-
dent and brave public anger by tampering
with the always sacred tax laws and the
result was the amendment of the old into
the present law The change was a big
one and there was much grumbl1ng at the
start, but practical common sense pre-
nize the wisdom and justice of the present
tax law.
Endorsements Now.
OF some fifty members of the next legis-
Iaturc who have been interviewed on the
subject by the State Journal not one has
advocated any radical change in the pres
ed and adjusted so that it will work more
smoothly and connectedly, Just as the
commission recommends in its present re-
port.
Work OF the Commissioner.
Every county and state official and tax
payer who has come in contact with the
o commission M dqring tR past year
rersonneI of its first commission.
These gentlemen possessed unusual ability
in the first place for their difficult place
and have added greatly to their value by
the pride they have taken in their work
and the painstaking and impartial atten-
ton they have given to every detail. Upon
them devolved the task of first admins
tering the new law and making it a sue
cess with the people who opposed it on
the start. Their success is attested by the
present general endorsement of the new
law which will in the end prove more
beneficial to Kansas than any dozen laws
passed in recent years.