The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1910-02-12

sons and affiliated orders, and for aged
and infirm members of the order. The
county assessor held that the property
was not public but private charity
and did not come under the provisions
of the law exempting property used ex-
clusively for benevolent and charitable
work from taxation. Judge Wilson sup
ported this idea and the case was ap-
pealed to the supreme court
In Shawnee county the MaSonS have
the grand lodge headquarters and own
a building used exclusively for the
the work of the grand lodge officers.
This was taxed by the local officials
but Judge A. w Dana knocked out the
tax on the ground that the property
was used for benevolent and charitable
purposes exclusively. The county APP
pealed the case.
These two cases present two distinct
ly divergent views of the law by lower
courts but both involved the same
questions.
The third case involves the collection
of tax on the building and property of
Sommondwat Lodge No. of the Odd
Fellows at Kansas City, Kan. This
property was taxed by the assessor and
the lodge brought suit to enjoin the col
lection of the tax. The lower court
held against the lodge.
A limited custer was granted by the
supreme court today against the In
ternational Harvester company. The
attorneys for the state and the COM
pany, before all of the evidence had
been taken had agreed upon this modi-
fed order and the court accepted this
agreement and made it part of its or
der The court prohibits the company
from making exclusive contracts with
agents. limiting territory and doing
other things which the attorney gem
eral held were violations of the anti
trust law. The court specifically says
that it reserves the right to take up
complaints in the future and settle
them as 1t determines. thus" retaining
control over the business of the cor
poration in Kansas.
In it's decision, written by Justice
Graves the court says:
1.-THE court finds that under the evil
dence a complete forfeiture of the de-
PENDANTS charter and right to transact
business within the state of Kansas
would be justif1able, but it does not
deem such an order necessary or ex-
pedient at this time. It finds that the
volume of business in harvester ma
chinery transacted in this state by the
defendant sufficiently large to make 1t
a matter of public concern and pro-
per subject for regulation.
TT is therefore ordered that the de-
PENDANT be and it is hereby prohibited
from using exclusive contracts with
it's agents and dealers in this state,
restraining or restricting them from
handling or selling goods or 1mple-
mentS of the nature sold by the de-
PENDANT in this state, other than those
obtained from the defendant and 1t is
restrained and prohibited from MAX
ing any unfair discrimination in the
sale of it's goods in this state against
any section, community or city or be-
tween persons for the purpose of de-
stroying competition. No finding is
made as to the reasonableness or I'M
reasonableness of the prices at which
the defendant sells its goods in this
state nor as to the propriety of re-
stricting local agents to the sale or
a single line of harvesting machines.
The right is reserved to make any
further order in the premises here
after which upon complaint and ade-
Quate showing may appear to be just
and proper.
IF there is anything due the state
on account of a charter fee of the
new Jersey company the debt is one
for which that company and not the
defendant is liable, but in this action,
the court, not having jurisdiction ov-
err the New Jersey corporation can do
nothing in the premises"
The state cannot collect the sixty
thousand dollar charter fee asked for
by the attorney general.
The Kansas supreme court has or
dered F. NJ. Holcomb, county clerk OF
| Wyandotte county, to put the assess
|
| pany on the tax rolls of the county.
The packing companies held that the
finished product of the plants on hand
March L was not taxable. The county
commissioners assessed the property,
however, and then the county clerk re-
fused to put the additional property
on the tax rolls on the ground that
as the fall settlements had been made
| by the clerk and treasurer there could
be no additions to the assessed values
added to the tax rolls.
The supreme court held against all
of these propositions. It declared that
| the taxable property not listed at the
| time the assessments were made could
| be added to the tax rolls at any time
and that the finished products of all
manufacturing plants were taxable and
| it should have been listed by the pack
| ing companies and If not listed the
county commissioners have ample
right to order the property on to the
tax rolls. The writ of mandamus asked
for by the county attorney to compel
the county clerk to spread the pack
ing house products on the tax rolls
was granted by the court. This means
the addition OF several million dollars
in taxable property to the assessment
rolls of Wyandotte county and every
other county in the state.