The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1917-02-08
HOUSE BILL No. :

HOUSE BILL No. 416
AN ACT relating to taxation and amend
ing sections 1922 and 1896 of the General
statutes of 1909, being sections 1920 and
ll234 of General Statutes of 1915, and re-
. peaI1ng said original sections.
BE it enacted by the Legislature of the
State Of Kansas:
eral Statutes Of 1909 being section 1920
of the General Statutes of 1915 be and the
same is hereby amended to read as fol-
lows; Sec. 1880. Every person, company
or corporation who shall own hold
subject to his control, any personal prop
been purchased with Il view of being
soid at an advanced price or profit, or
Ior the purpose of being sold, shall be
heid to be merchant; and when such
person shall be required according to the
to the assessor statement of his per-
sonal property he shall include in such
erty appertaining to his business as
merchant, including all bills receivable
oohgatlons or credits arising from the
business of such merchant and in estimat-
ing the value of such property, bills re-
ceivable obligations and credits. he shall
estimate the average value thereof which
he had in his possession under his con-
troll during the year next preceding the
first day of March preceding the time of
portion of said year which he may have
| been engaged in said business.
See. .. That section 1896 of the General
Statutes of 1909 being sec 1924 of General
Statutes of 1915 be and the same is hereby
amended to read as follows: Sec. 1924.
Every person. company or corporation who
shall hold or purchase person property for
the purpose of adding to the value thereof
by any process of manufacturing, refining
or by the combination of different mate
rails, shall be held to be a manufacturer :;
and when such person, company, or cor
statement of their personal property for
taxation, he or they shall state the average
for the purpose of being used in such
process of manufacturing, refining or com
bining which he or they shall have had on
hand during the year next preceding the
first day of March preceding the tame of
making such statement and all manufac-
tured articles and ali bills receivable.
obligations or credits arising from such
business. which he they shall have had
in his possession or under his control dur
ing said year, which amount shall be as
certained by establishing the amount of
such property on hand or under his con-
troll in each month of the preceding year
or such portion thereof rs he they may
have engaged in such business. including
all bills receivable, obligations credits
arising therefrom: then add the several
monthly estimates and divide the aggre-
gate by the number of months he they
have been enga ged in such business; and
such statement shall be verified on oath
as required in other cases: provided, that
the property listed shall not be valued
or assessed at any higher rate than other
Sec 3 The situs for taxing the property
of merchants and manufacturers shall be
the county where such business or manu-
featuring is carried out and in case any
more than one place of business in the
state of Kansas each such place of bust
ness shall be SO taxed in the county in
which it is situated. All merchants or
manufacturers who mr. residents or
foreign corporations, shall be assessed upon
the same basis residents of this state
or domestic corporations. and the situs Of
all personal property of merchants and
manufacturers used in connection with or
created by the business of such merchant
and manufacturer including bills receiv-
able, obligations or credits; is hereby de-
c1ared to be in the place where such bust
! ness was carried on
Sec 4, Sections 1922 and 1926 of the
1920 and 1924 of General Statutes of 1915
/ are hereby repealed.
Sec s. This act will take effect and be
in force from and after its publication in
the official state paper.
hereby certify that the above Bill origi-
mated in the House. and passed that body
- A. N. KEE.-E.
Sneaker of the House.
Chief Clerk of the House.
Passed the Senate Feb q 1917.
w. Y MORGAN.
President of the Senate.
f. d. GEORGE.
Secretary of the Senate.
Approved February C. 1917
ARTHUR CAPPER. Governor.
State of Kansas.
0ffire of Secretary of State.
|. j. T. BOTNIN. Secretary Of State of
the State of Kansas. do hereby certify that
the above and foregoing is a correct copy
OF the original enrolled bill now on file
IN ESTIMONY WHEREOF. have here
INTO subscribed nv nnma
and affixed my official seal
iSealI tbs 9th day of February.
1T. BoTKIN. Secretary of State.
BY E A CORNELL.
Asst. Secretary of 8 tate.