Baxter Springs news., 1919-03-28
'TNlEGEAI|ON1
OF Interest
Counties May Increase Levtes
for Indebtedness Is Per
Cent-Raise for COun-
ty Assessors

Important taxation Legislation Of d.
rect interest to every property owner
in Kansas was enacted by the Kansas
legislature which ended its work
yesterday. Samuel T. Howe, veteran
chairman of the state tax commission,
has explained the import of the meas
ures passed.
First In Importance comes the con-
stitutional amendment to permit
classification Of property for taxation.
This amendment will be submitted for
ratification in 1920. It was defeated
once before because of q lack Of un-
derstanding as to its effect. There is
the same general misunderstanding
today.
Should Bring More Cash
At present, the constitution provides
that all property must be assessed
and taxed in proportion to its sale
able value. Thus q residence and q
mortgage are taxed on the same basis.
In Topeka, Mr.. Howe explains, a
mortgage is taxed SO as to take about
2 pc cent interest, which brings a
condition that causes millions of dol
lars of money to be transferred to
other states to escape this taxation.
A mortgage registry tax law provid-
ing q more nominal tax would mean
thousands Of dollars Of tax receipts
on property not now collected, he says.
Again classification Of taxation
would permit taxation Of mineral
products such as oil wells.
After the Tax Dodgers
OF the tax laws, the repeal Of the
tax rebate is of first interest. Starting
with the tax payments before Decem-
ber 20, those who pay the last half
Of their taxes due June 20, before De-
cember 20, will not receive the 5 per
cent rebate.
At present property which escapes
taxation, cannot be collected more
than a year later If discovered. The
law is changed so that escaped prop
erty may be taxed double going back
five years where the attempt to es-
cape taxation was deliberate. This
measure is for the future only, so that
property which escaped taxation four
years ago and is discovered now is
not affected.
Order Out Of Chaos
Pay Of deputy county assessors is
raised from So TO "a in cities and from
So to IS in the country where trans
lportation is necessary. This should
mean more able assessors. The meth
cd Of assessing bank shares is revised.
Three measures were enacted to aid
counties whose levies are not sufti-
cient to meet expenses under present
tax levy limitations. Counties accu-
mulating indebtedness may come be-
fore the tax commission and upon
proper showing obtain authority to in
crease levies not in excess Of 25 per
Icent more than the legally limited
levy.
Another bill authorizes counties to
fund floating indebtedness existing at
the time Of the passage Of the bill, or
to levy limited tax until this floating
indebtedness is paid.
Means of Catching Up"
Another allows taxing districts run
ming behind to obtain permission to
Tissue short-time warrants for current
expenses pending collection Of taxes
as authorized by the state tax COM
mission.
The. inheritance law amends the
present law so as to include taxation
on property received by direct heirs,
with large exemptions.
"Hurry-Up" Taxation
Hurry-up taxation is permitted by
q law, which has counties issue war
rants to collect taxes where owners
of animals just assessed, attempt to
get them out Of the county.
A new law provides that taxes on
livestock and farm machinery be col
lected always in the county where the
property is located. At present, if
man owns cattle in one township and
lives in another township, not in a
city, the taxes are collected in his res
idence township.