The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1917-02-07
LEGAL.
Published in The Topeka State Journal,
Wednesday,, February I, 1911
HOUSE BILL No. 416.


AN ACT relating to taxation and amend
ing sections 1892 and 1896 of the General
Statutes of 1909, being sections 11230 and
11234 of General Statutes Of 1915, and re-
pealing said original sections.
Be 1t enacted by the Legislature of the
State of Kansas:
Section l. That section 1922 of the Gen
eral Statutes of 1909 being section 11230
of the General Statutes of 1915 be and the
same is hereby amended to- read as fol-
lows: Sec. 11230. Every person, company
or corporation who shall own or hold,
erty within this state which shall have
been purchased with a view of being
which shall have been consigned to him
for the purpose of being SO sold, shall be
held to be merchant; and when such
person shall be required according to the
provisions Of this act, to make and deliver
to the assessor a statement of his per
sonal property he shall include in such
statement the value of the personal prop
erty appertaining to his business as
merchant, including all bills receivable
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 or under his con-
troll during. the year next preceding the
first day of March preceding the time of
making such statement or during that
portion of said year which he may have
been engaged in said business.
See. ,. That section 9296 of the General
Statutes of 1909 being sec 1123f of General
Statutes of 1915 be and the same is hereby
Every person, company or corporation who
shall hold 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
poration shall be required to make out a
statement of their personal property for
tn xation, he or they shall state the average
amount of all articles purchased or held
for the purpose of being used i'll 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 time of
tured articles and ali bills receivable.
obligations credits arising from such
business. which he or 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 under his con-
or such portion thereof as he or 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 or they
have been engaged 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
assessed at any higher rate than other
Sec. ;. 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 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 are non residents. or
foreign corporations. shall be assessed
upon the basis as residents of this state
or domestic corporations. and the situs of
all personal property of merchants and
manufacturers used In connection with or
createN by the business of such mercha Mt
and manufacturer including bills receiv
| able. obligations or credits; is hereby de
clared to be in the place where such bust
Sec. 4. Sections 1922 and 9a96 of the
General Statutes of 1909 being sections
1920 and 1924 Of General Statutes of 1915
Sec s. This act will take effect and be
in force from and after its publication in
the official state paper ,,,,u,
A.! January 20. 1917.
A. NJ KEE:,E.
Speaker of the House.
CLARENCE w MILLER.
Chief Clerk of the House.
Passed W Ehe seS MoRf Fss; :, 1917
President of the Senate.
l.. d. GEORGE,
Secretary of the Senate
Approved February 6. 1917.
ARTHUR CAPPER. Governor
State of Kansas.
Office of Secretary of State. 81.
I. J. T. BOTKIN, Secretary of State of
the State of Kansas. do hereby certify that
the above and foregoing is ,,a correct cory 5,
IN TESTIMONY WHEREOF. have here
unto subscribed my name
and affixed my official seal
ISeal.l this 9th day of FEBRUARY,
1T. BoTKIN. Secretary of State.
By E. A. CORNELL.
Asst. Secretary of ftate-
first published in The Topeka State
Journal. Wednesday. Feb. 4, 1911