Barbour County index. [volume] (Medicine Lodge, Kan.) 1880-current, 1909-03-10
Must List Money and Mortgages.

AT the beginning OF the assessment
season this year there is considerable evi-
dence that some Of the taxpayers of the
county do not list their money and mort
cages for taxation. Those who do this
do not realize the enormiy Of the ofense
under the new law. 1t is punishable by
heavy 6ne and Imprisonment in the
penitentiary and it is expected that the
law will be strictly enforced.
1t is known that there are parties who
hold unrecorded mortgages and do not
list them for taxation, and if this is per-
sisted In prosecutions will follow.
1t is unjust to those who list their mon
ey and mortgages for the taxing authorizes
to permit others to escape and the county
assessor and the other officers are to be
commended in their determination to
compel all to list their taxable wealth
alike.
The law in the case is as follows:
Sec. IA. II any person or corpora
tion shall knowingly give false or
fraudulent list, schedule or statement
required by this act, or shall fail or
refuse to deliver to the assessor, when
called upon for that purpose, a list of
the taxable property which under this
act is required to be listed, or shall
temporarily convert any part of such
property into property not taxable,
for the fraudulent purpose of pre-
venting such property from being list
ed, or of evading the payment Of tax
eS thereon, or shall transfer or trans
nit any property to any person with
such intent, he or it shall be guilty of
a miSdemeanor, and subject to fine
of not less than fifty dollars nor more
than five thousand dollars. Prosecu-
tions under this act shall be brought
by the county attorney in the district
court of the proper county, upon COM
plaint made by any tax commissioner,
county assessor, or deputy county as
SCISSOR. A fee of twenty-five dollars
shall be taxed as costs in each case in
which a conviction is had, and said
fee shall be paid to the county at
tOrney for his services, to be taxed as
costs in the case, but in no case shall
the county be liable therefor. Execu-
tion may be issued for the collection
of all tis.0s and costs imposed under
| the provisions of this act. Il. 1907,
ch. 40S, 27; July 1.)
Sec. 16. In every case where any
person shall refuse to make out and
deliver to the proper deputy assessor
the statement required under this act,
or shall refuse to take and subscribe
to any of the oathS or affirmations re-
quired, the deputy assessor shall pro-
ceed to ascertain the number of each
description of the several enumerated
articles of the property and the value
thereof, and for this purpose he may
examine on oath any person or per-
sons whom he may suppose to have
knowledge thereof; and such deputy
assessor shall make note Of such re.
fuSal in column opposite the per.
sons name, and the county assessor
shall add to such valuation, when re.
turned by the deputy assessor, fifty
per centum on the value so returned
L. 1907, ch. 4O8, %; July ~
In addition to the above penalties pre-.
scribed, property owners making false
statements are liable to prosecution for
perjury. 1t is important to be particulal
about this. 1t will save money and much
trouble to make truthful statement to
the assessor.