The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1910-12-19
State Commission Recommends
Many Amendments.
Raise Exemption of Inheritance
Tax Law to $4,000.
AN INCREASE IN TAXES
General Advance Of Prices Re-
spOnsible Says Board.
Want Better Law on Mortgage
Statistics.

The state tax commission today re-
ceived from the state printer its sec
ond biennial report to the legislature.
In this report is found recommended
lions made and amendments suggested
for changes in the present tax law. The
commission is well satisfied with the
assessment made for the 1910 assess
ment. AS regards the inheritance tax
about which SO much discussion CEN
tered during the primary and election
campaigns, the commission makes the
following recommendation for changes:
THE belief is here expressed that d.
rect heirs should have exemptions as
follow: To the surviving wife an ex-
emption of $4,000; to all other direct
heirs an exemption of S., 600; and that
the members of the class designated by
the statute as b should have an ex-
emption of $1,000
"A bill will be presented for the con-
sideration of the legislature embodying
amendments to the present law for ex-
emptions as here suggested, and also
other amendments needed to remedy de-
fects IN the law.
This was no new departure in leg
islation. Laws of this kind date from
the early days of Rome ard have since
been in force in many countries, ana
at the present time they are found IN
the following named countries or
states: Australasia, Austria, Belgium
the British provinces, Canada, Den
mark. England France, Germany
Greece, Italy, Portugal, Russia, SPAIN
Switzerland and in thirty-eight or the
American states.
''Thirty-six states OF the american
Union had enacted laws of this klnd
before the legislature of Kansas took
m the question, and there was rea-
son for action in Kansas
The report of the commission on the
working of the law shows that OF oS9
cases found taxable, the state received
during the year and a half the law has
been in operation $121,1 67-
Regarding the powers of county as
SCISSORS, the commission has the Ioi-
lowing to say: 90, &c
+o MACE upon the county assessor the
d1ltv of transferring to the assessment
rolls all assessed values, Wheh repoi
ed to him by the deputy assessors,
upon forms to be prescrlpeu fo n.- .ss.'
purpose. A saving in the cost OF assess.
4oe1t in each county would be made
by this change.
Prevent the Delay.
Tn the matter of delays in making
tba assessment and lack of time u
11r0perlv attend to all the details the
commission makes this recommends
Under the present Law no method IS
r,rovided Wfefeby assistanee9'can be DC
given to a deputy assessor whose Ter
ritory is too large to De assesSeu ny
him in time to dNOlu the USl"S -
mentioned. -,
..Bv reason of delays so occurring IN
+ba assessment of 1910, the county
boards of equalization of i've counties
were reconvened, upon applcatloN' "
an order of the tax commission, ana III
two of these counties the results OF the
assessment We're not certified to the
commission until after the state poard
of equalization had convened
THE law should be so amended as u
enable every officer and every board
charged with a duty in the assessment
to discharge the duty within the time
REQUIRED by the statute.
IF by reason of an amendment to
the law the work of assessment can be
done in a businesslike way. it will be
done more quickly, better and with less
expense than is now possible.
IAN amendment to the law. which in
the opinion of the commission is very
necessary. will be submitted to the
legislature for consideration
Explains the Increase.
The commission account for the in
crease in the burden of taxation is as
follows:
TT was there shown that the increas-
ing expenditures of municipalities was
necessitated by the general advance in
prices of all commodities, coupled with
the unavoidable demand for new
bridges, county, city and school build
ings, sewers, etc.
-"The same causes of increase have
operated the country over and the con-
dition in this state is in harmony with
the general condition
The following conclusion is reached
regarding mortgages and reports on
this class of taxable property:
1.-The laws of Kansas provide no method
for keeping or reporting mortgage statis-
tics. 1t is impossible today to say what