The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1911-03-23

commissioners, insisted upon produc-
ton of the books until finally an adj
journment was taken to the offices of
tie Armour Packing company in Kan
sas City. Kan, for an examination of
the books of the various packing COM
panies. The county then secured the
services of Keplinger & Trickett and at
the hearing before the state tax conf
mission, our county and it's attorneys
were trampled upon rough-shod. How
ever, they insisted upon the inventories
of the smoke house, etc, and it was
then for the first time announced Dy
Judge Glass that the finished product
Of these packing companies was ex-
empt, and Mr.. drummer chimed il
With me, too" The attorneys for the
county asked the privilege of arguing
this question and were then informed
that the packing companies had al
ready presented authorities upon that
question at some time and place un-
known to this board and to its attor-
neys. The right to be heard was in
sisted upon so strongly that Mr.. Howe
the chairman of the state tax commits
sion, suggested that a hearing ought -
Re granted and then Judge Glass sui
lenly said, Very well; we'n give them
two days to file a brief A brief was
filed and as promptly overruled. The
attorneys for the county then insisted
that If the state tax commission held
that the finished product was not tax
able and the packing companies con-
tended that the finished product includ
ed because exempt, that there should
be specific finding of the fact. It was
with great difficulty that such a findine
was secured. Immediately upon the
making of this finding, the attorneys
Tor the board of county commissioners
instituted proceedings to compel the
listing and taxing of the finished pro-
Ia< .Rfk ,<.1-s
this proceeding pending in the courts,
the state tax commission sent out a let
Ter to the county assessors all over the
state OF Kansas saying that the fin
lShed product of manufacturing COM
pan1es was not taxable and to not as
sess the same. This would have strick-
en- from the tax rolls of the state of
Kansas, more than $40, ,00O, 900 worth If
property. In the meantime, however,
by mandamuS suit the question was
taken to the supreme court of Kansas,
Which promptly ruled that the finished
product was taxable and should De
listed and assessed. Thereupon an as
tonishfng thing occurred. The state tax
commission sent a second letter to the
county assessors throughout the state,
announcing that the finished product
' as taxable and to assess it, and taking
the credit for having procured a de-
cls1on OF the supreme court to that ef-
feet This in the face of the fact that
the state tax commission and especial
ly Mr.. Glass had attempted at every
turn of the road to prevent the taxing
of the finished product of these cor
preme court netted Wyandotte county
$118,00
When these proceedings were start
ed Judge Glass took occasion to pre-
sent brief to the attorney general to
show that the finished product was
not taxable.
The board of county commissioners
had retained Keplinger & Trickett for
tn purpose of compelling the state
tax commission by mandamus to assess
railroad terminals at Kansas City,
Kansas, according to the law, but the
selection of a new commission will re-
qu1re the presentation of that question
before them before suit is instituted
In the numerous cases pending be-
fore the state tax commission from
Wyandotte county, at all of which the
writer was present by virtue of his of
flee as chairman of the board of county
commissioners, Judge Glass could not
have been more energetically in favor
of the corporations had he been their
paid attorney, and Mr.. drummer on
every occasion sided with Judge Glass.
Mr.. Howe. the president of the state
tax commission, was the only member
thereof that ever gave a decent hear
ing or consideration to our request and
evidence.
All of these facts were stated to you
verbally by ourselves and counsel, and
we are exceedingly pleased with the
belief that we had something to do
with preventing the reapQointment of
Judge Glass and Mr.. drummer, and
we therefore congratulate you upon
the courage of your stand and rejoice
with the people of the state of Kansas
that the corporation control of the
state tax commission has become "a
thing of the past Respectfully,
r HOFFM AN