The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1919-03-15

SENATE BILL No. 2oS
AN ACT amending section HIS of the Gen. |
eral Statutes of Kansas 1915 relating to |
the listing and assessment Of property |
for taxation and ref :aIing said section
Ills OF the General Statutes OF kansas |
1915.
Be It enacted by the Legislature of the
Section 1. That section HISS of the Gen.
eIai Statutes Of Kansas Of 1872 be amend mend,
person required to list property in behalf
of others shall list such property in the
same township. school district or city in
which said property is located but he shall
list such property separate and apart from
his own, specifying the name of the person.
estate company or corp9ration to which h the
be listed in the township or ward where
the same are located: and if located In two
of such wards or townships. And all per-
sonal property, shall be listed and taxed
each year In the t ownsnip. senooi 9ated
on the first day of March. but all moneys
and credits not pertaining to business To-
Gated shall be listed in the township or
city in which the owner resided on the first
day of March. The property of banks,
m e1a4s and Of
fire insurance companies) shall be listed
! and taxed in the county. township, city,
| and school district where their business is
usually done and manufactures md mines
| In the county, township. city and school
district where the mandatory or mine
| is located. Animals and farming imple-
ments shall be listed and taxed where
| usually kept: but, when animals and farm
ing implements shall have been removed
from the place where formerly kept to
another taxing district and shall have been
kept therein for sixty days prior to the
have acquired a tax situs in such taxing
district. In case animals and farming i'm
! plements are temporarily outside the limits
of the state then said animals and imple-
ments shall be listed and taxed in the
| county, township and school district where
the owner resided on the first day of
| March. All animals and farming imple-
| ments that do not have their tax situs in
accordance with the preceding provisions
| of this section or as provided III other
| statutes shall be assessed and taxed in the
! taxing district wherein the owner has his
| under any provision of law have their tax
| situs in a pasture whose area embraces sew
eral taxing districts shall be apportioned
the acreages of land in the said several
taxing districts. Personal property in tran
sit shall be listed In the taxing district
where the owner resides: Provided, how
ever, that if such property is intended for
| a particular business. it shall be listed at
the place where the business is to be trans
| acted.
Sec. 2 That original section HISS of the
General Statutes of Kansas 1915 be and
the same is hereby repealed.
| Sec. 8. This act shall take effect and be
in force from and after its publication in
the official state paper.
l hereby certify that the above Bill orig
| mated in the Senate, and passed that body
February IL. 1919.
Amendments.
CHAS. S. HUFFMAN,
| President of the Senate.
EMMETT d. GEORGE,
Secretary of the Senate.
Il Passed the House March z, 1919.
| W. Z. LAMBERTSON,
| Speaker of the House.
| CLARENCE w. MILLER,
| Chief Clerk of the House.
Approved March IL, 1919.
| HENRY J. ALLEN. Governor.
| State of Kansas,
| Office of Secretary of State.
!, L. J. PETTIJOHN, Secretary of Stat
of the State of Kansas, do hereby certif!
that the above and foregoing is a correc
copy of the original enrolled bill now oil
file in my office.
IN TESTIMONY WHEREOF l hav'
hereunto subscribed my nam
[SeaLl and affixed my official seal
this 18th day of March. 1919
L. J. PETTIJOHN,