The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1913-02-27
HOLDING The SACK
Kansas Counties Have to Paw
Taxes Not Collected.
Thorpe Says Court Won't Let
Legislature Repeal It's Act.

Under the assumption that the su-
preme court has arrogated to itself
power to set aside legislative action a
bill presented in the house by Repre-
sentative 7. NJ. Thorpe, of Kearny at
tempts to make plain a question that
has been in dispute for forty years
According to the author of the bill
every legislative action for the last
forty years has had the same object in
view. and every time it has acted the
action has been set aside on the ground
that the statute was not clear al
though to the ordinary mind Mr.
Thorpe thinks it is about as clear as
the English language can be made
The bill exempts counties from pay
ing to the state taxes on real estate
that have not been collected. That
is all. And it affects every county in
the state to greater or lesser extent
counties having paid assessments
against them during all the years since
Kansas has been a state which they
have not received, ranging from a few
hundreds of dollars in the smaller
counties to something like s27 900 in
Wyandotte county. Shawnee county
has overpaid, it is estimated, from 49,
600 to SIS, 1000
The whole trouble started over an act
passed by the legislature of 1876, the
first section of which provided that
the county treasurers shall pay to the
state treasurer taxes levied for the
state and that each county Shall be
liable for the full amount of taxes
levied by law for the state excepting
personal property where tax warrants
by the sheriff endorsed mot found
or mo property" But the next section
of the same law provides that county
treasurers shall not be required to pay
into the state treasury more state
taxes than have been actually collected
by them in their respective counties -
The supreme court held. however
that the counties were liable for all
taxes on real estate whether collected
or not, and inasmuch as some of the
property is not worth the taxes as
sesSed against it, and never has been
sold and can't be sold for taxes. the
counties are left holding the sack to
the extent of the states proportion
which has been paid.
Laws passed in 1872, 1877, 1879, 1885,
1891, 1895. 1901, and 1911 have attempted
to remedy the defects of the first law.
and all have absolutely and expressly
relinquished the counties from claims
of the state to taxes on real estate that
have not been collected, but each and
all of them have been thrown aside
by the supreme court 1t is notable
that the law of 1901 was drafted by
Tom Noftzger. q state senator, for the
sole and express purpose of remedying
a defect found by the supreme court in
a case the senator himself brought in
that court to compel the state auditor
to credit Harper county with money
that never had been paid the county.
In a later suit the supreme court
found that even this law was void.
The present bill merely reiterates
what eight previous legislatures have
attempted to do. but adds a further
section providing a penalty of a fine
and imprisonment for the state auditor
and state treasurer for a failure to
comply with the law. Mr.. Thorpe is
pushing it earnestly, hoping that there
by the many counties who have been
compelled by the state officers and the
supreme court to pay money into the
state treasury that never has been col
lected, may have justice done to them
Those interested in the measure de-
clare that the Kansas supreme court Is
an excellent court, and that most of
its decisions are just and fair. But
they urge that in the case in question
the court has practically decided that
the legislature cannot repeal it's own
act and is helpless to remedy a de-
feet in the first law of the kind on
the statute books. They feel also that
the precedent is a dangerous one, show
ing the power of the supreme court In
constituting legislation, and putting
aside the evident intent of the various
legislatures to cling to a policy.