The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1911-03-18
DenOunces Governor as Nullifier
and Assassin of Character.
Valuation of Railroads Exceeds
Stubbs' Own Estimate.
MAKES FLAT DENIAL.
Challenges to Point Instance of
Over Farm Valuation.
Says Rights of All Glasses Are
Equal.

Judge w. S. Glass. whose term as a
tax commissioner ends today by fail
ure Of Governor Stubbs to send hts
name to the senate for confirmation.
denounces the governor as a SANDER
er ard an attempted assassin of repu-
tation. He also asserts that the gov
crnor. in proposing to change tho
machinery of the taxation law is TO
become a nullifier as the constitution
and the legislature make certain re-
qu1rementS for taxation and If the
governor proposes to change this he
IS going counter to the constitution
and the statutes. The governor has
asserted that he would change the
tax machinery to shift the bu<den
OF taxation from the farm to the cor
poration property. Mr.. Glass would
like to know if Mr.. Stubbs proposes
to do nothing but be corporation
batter and pose as friend of the far
mer. Mr.. Glass incidentally shows
that the farmers have the best of the
tax bargain as it stands.
Judge Glass says he did not intend
to break into the controversy until
the governor said that serious charges
had been made against him and Mr..
drummer. 1t was not Judge Glass
who started the row. When the gov
ernor attacked the reputation of one
OF his appointees that appointee is ex-
pected and should reply. There are
always two sides to a controversy.
1T had not been my purpose to say
one word in connection with Mr..
StubbS' failure to send my name to
the senate for confirmation to the of
flee of tax commissioner, to which he
had voluntarily appointed me. But
now he says that serious charges have
been preferred against Mr.. Drummer
and myself, although he qualified the
statement by adding that he did not
nT ho
character or motives of either of these
men, / denounce him as a slanderer
and attempted assassin of reputation.
Mr.. Stubs, in answer to the charge
Of deceit, duplicity and double dealing
which had been brought against him
in connection with his failure to send
my Eame to the senate for confirma-
tion, for the term for which I had
been appointed by him. files what is
known in the law as a confession and
charge of deceit, duplicity and double
dealing and justifies his conduct on
the ground that he is told that the
valuations of farm property have
been increased out of all proportion
to the increase made in corporation
property, especially the property Of
railroads and packing houses and
that the assessment of the packing
house properties was especially OBJ
noxious to many persons who believed
to other taxpayers of the state
The Railroad Valuation.
"Tl1e stocks and bonds of the sew
eral railroads in Kansas, measured by
the quoted prices at which such stocks
and bonds now sell on the New York
stock exchange, would not bring the
amount for which the properties in
Kansas are assessed, by many millions
OF dollars. Mr.. Stubs, himself, on
the witness stand under oath. has
stated that the main lines of the rail
roads in Kansas could be reproduced
and equipped at a cost of $4,000 a
mile, which price would yield to the
contractor a handsome profit. He has
sworn that the branch lines in Kan
sas can be reproduced at cost of
fl en- $4,000 to $4,000 mile. Not
withstanding this testimony the total
mileage of the Atchison, Topeka &
Santa Fe company in Kansas was as
sessed by the tax commission in 1910
at an average of s49.280 a mile The
property of the Chicago, Rock Island
& Pacific railway company. main and
branch lines was assessed in 1910 at
s4S1O3 mile. The Union Pacific
railway property, main and branch
lines, was assessed in 1910 at $4o,035
a mile.
"Can Mr.. Stubbs point to a single in
stance where tract of land has been
valued in any taxing district at two or
three or four times the amount which
the same On the other hand, COM
pilation of transfers made in the tax
commission office on reports OF the
county assessors of every county in
Kansas for 1910 shows 15,006 transfers
of farm property with total acreage
of 2,371,310, which sold for $71,6S1, ,425.
The same property was equalized by
the tax commission at $51,820.65Z or
1924 per cent of its selling value. In
other words this value as assessed
must have been raised 1928 per cent to
have represented the selling price. The
the selling price for the reason that it
was deemed wise and just to allow a
safe margin between the assessed and
the selling value. Do these facts look
as If the farms of Kansas are assess
ed too high?
Packing House Question.
"The several packing houses situated
in Kansas are assessed annually by the
deputy county assessor, in which dis
trict or township such establishments
happen to be located. In 1909 Several
packers of Wyandotte county appealed
from the valuation placed upon their
properties by the proper as
sessing officers. An extended hearing
was had and the commission, among
other things, decided that 1t had no
power upon an appeal to add omitted
property to a return, but pointed out
to the officers a way In Whlch sucn
property might legally be assessed
against the owner This course was
pursued and as result much property
belonging to the packers was added to
the tax rolls. Since that case the tax
commission has never been called upon
to act in relation to any of the pack
ing house properties.
"Does Mr.. Stubbs regard himself as
a champion of the farmers and as a
batter of corporations? Does he owe