The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1919-01-09
Revision of Constitution Urged
by Tax Commissioner.
He Tells Agriculturists 1t Is
Unfair and Antiquated.
MOHlER MAKES HIS REPORT
Never Has State Board Shown
Greater Activity Than in. 1918.
Stock Men on Memorial Hall
Program Today.

Provision by the state legislature for
a. constitutional convention for the .
purpose of amending the state consti-
tuition to permit revision of the pres /
ent taxation system was urged today |
before the Kansas Agricultural con- |
vention and annual meeting of the
state board of agriculture by Samuel
T. Howe, chairman of the Kansas tax
commission. Howe declared in favor
| of such a convention in view of the
fact that many changes dealing with .
other problems are needed. And he
assertedg sit is possible to place only
three proposed amendments at a time
before the people to vote upon"
Howe. in speaking before the sew
eral hundred delegates and agricul-
| tural leaders at this afternoons ses-
sion in Memorial hall, condemned the
present taxation system, saying that
| the present state constitution provided
for "a system of equality that does not
produce equality" He declared the
| that it is out of date and was not
drawn up for present conditions
Tax System Unjust.
This state" said Howe, has unequal
and unjust taxes fastened upon 1t by the
| letter of its constitution and laws and
] this is true of any state whose constitu-
1 tion provides for the general property
tax: This has been so obvious that sew
| eral states have already amended the CON
stltuton so as to permit the classification
OF property by the legislature and the
ms to the economic differences among the
classes OF property. And so in other states
are just much needed, campaigns to
bring about such changes are in progress.
ton that aaes ee aTeF ba than aa the ISL
There is little dissent now pai among nnir, the
assignment of parts of the burden should
be according to the ability of citizens to
contribute to the public revenue and in this
! respect progressive. taxation is generally
recognized as equitable. That is, that
the,T the rates Of tax shall Increase correspond
largely applied BY the federal government Sss eff
That inequality in the distribution of
the tax burden must of necessity result
uniform rate of subjects so widely vary
ing in kind and quality is indisputable.
Inequality Unavoidable.
THE law requires all kinds of property
| to be assessed at their actual value in
money and 1t is left to the varying judg-
ments and opinions Of approximately two
That the result will be vide lack ''o Of
nnlform1ty IN should certainly be, apparent
bss Sneatan1 ene thinking Of the subject
ing of the tax burden in Kansas is the
absence from the tax roll of large in
tangible property values, which have been
fourths of billion dollars.
III 1911 there were listed for taxation
mortgages valued at $62, ,656.25s The leg
lsiature has not provided ways whereby
state owned by residents of the state can
be ascertained, but it is reasonable as
sumption that the amount above men
such holdings. Thus 25 per cent of this
class Of property contributes to the rev.
erues OF particular taxing districts while
To give the legislature freedom in mat
ters OF taxation SO that it may enact an
equitable system the suggestion is that
sections 1 and of article IL of the con-
stitution be amended in one section to
Section /. The legislature shall have
i power to establish and maintain equit-
able system for raising state and local
!; taxation in order to secure just return
from each. All property used exclusively
Tor state, county, municipal, literary edu-
. cational. scientific. religious, benevolent
ana charitable purposes. and personal
hundred collars for each family. Shall be
: ! exempted from taxation. Taxes may also
De imposed on incomes. franchises, priv
graduated and progressive, and reasonable
exemption may be provided.
section OF the article has long been
dead. having been nullffied by the federal
| law providing for the taxation of shares OF
stock of national banks as personal pron.
, erty in the hands of the shareholders In
order to avoid discrimination against the
: owners of shares Of stock issued by state
| bahks the legislature was compelled tC
pass law conforming to the requirements
> of the federal law Thus ever since Kan.
sas has been a state shares of stock is.
: sued by state banks have not been assessed
in accordance with the constitutional re-
quirement and the section being obsolete
should he removed from the constitution
exceedingly slow and a long time viii
Z or necessity be required to make the mucl
needed changes. 1t seems very clear rhat
constitutional convention in Kansas /.
needed, not to revise the whole constitu
states have done. to submit amendments
to change all the sections of the constitu
ton which the presenf-day situation de
mands so that they may be all voted upor
e at one time by the people who will ther
= have the opportunity to approve or dis
e approve of any or all of them.
e should this plan be followed provision
/ tan be made for educating the people upoI
. . the propositions submitted so that the,
S may intelllgently pass upon them
DIR. Luckey Speaker.
81 DR.. D. F. Luckey. state veterinarian
Columbia Mo, opened todays ses
! sions with an address this morning OF
T, / Getting Out of the Ruts.'' He called
attention to the fact that while thii
g country contributed so. 900 lives to tn,
war, the nation lost 400. 900 lives to in
fluenza. 100000 lives to tuberculosis
= and 100000 more to other preyentab bl,
A diseases.
= Frank D. Tomson. editor of 9TH,
q Shorthorn in America" reviewed tn,
a progress Kansas has been making a
2 al. agricultural state since the Indiai
! days. "All along the line of agricul
= ture." he said. 1--WE are adopting NOR
: efficient methods" He suggested
It closer cooperation between the cat
(ContiDued on Paget Two.)