The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1921-01-12


nerative investment.
State House Grounds.
Assured1y something ought to be done to
improve the state house grounds. The las.
legislature made an appropriation which
greatly improved the interior of the buiIa-
ing. Something should now be done to
peoyhae an opportunity Tor the proper care
No provision has ever been made for
efab water a1ass upo1 the SD
placed the blue grass. Citizens of To-
peka make COW paths thru various corners
Last year we. tried to prevent this by
setting up sign that we wished to grow
blue grass In the pathways they had beaten
obviously impossible to grow blue grass in
the statehouse lawn without water, the
cept to make paths around them. This was
SO much more destructive than TO have
! them go straight thru that we took down
We should have an appropriation for the
replacement of walks and drives. which
are now worn out; for the extension of
water mains, and for a proper landscape
gardening effect, If we desire to make the
| state house grounds a suitable. surround
original architect gave such intelligent con-
sideration to its artistic beauty.
For the Increase of State Revenues.
It is perfectly, apparent that Kansas
| should increase the sources of her taxa
| ton, in order that the present heavy bur
den Of taxes upon tangible property may
4
One Of the purposes of the tax amend
ment, presented at the last biennial cleo
| ton,, was to enable the state to fix suit
| able tax upon bulk oil production. Our
| neighborins state on the. south secures
| from this form of taxation an annual
! revenue Of four and one-half million dol
| give to this state revenue of something
| like three million dollars, or practically
1.-the expenses Of Kansas government for a
year; The tax which oklaiipma fixes is so
burden upon either the producer or the
public.
Owing to the inhibitions of her eonstitu-
ten. f is doubtful If Kansas could estab--
fish this form of tax, but it is believed
that the legislature might pass a law fix
Ing enarge for the privilege Of pTodue
fee or an occupation tax. This would ac-
eomplish the same end, and ] have no
would pay. just tax of this sort as cheer
fully as they do in any other state.
It has been suggested that Kansas mi light
| also, without adding unduly to any burden,
| produce a revenue to establish a perma-
nent road repair fund by a small tax upon
states with excellent results. It could be
established in connection with the tax upon
oil production. Wherever it is used it has
| not increased the price of gasoline and it
has been SO small relatively that it has
met no objection from the producers, of
| the product
Inheritance Taxes.
| I believe that at least a million dollars
annually might be added to our revenues
by some slight amendment to the inherit
have awaited themselves of this source of
| revenue. Forty-one states tax both, direct
states limit the liability of the tax to col
| lateral inheritances.
In this state legislation upon the subject
has had difficulty in coming Into conform
ity with the general law. of the subject
the county over The first law was enact;
I tlerA
the law was re-enaeted as acollateral law,
and in 1918 the tax upon direct inheritances
Since the law was first passed more than
two million dollars have been paid into the
than one-half of this has been paid by non
resident owners of property within the
Of Kansas and Yi.t to this extent
The law. however, does not produce reye-
other states: and the reason for this Is
fobvious. The present exemptions to the
oo hf rse aTs oe b1 ex he
tons given to direct heirs by tie laws of
In other States the maximum exemptions
| to direct heirs are: in two states, 5000; IN
eight 5000; in two. $500; in twenty
sne % iGGr one and AND II Kansas
imum exemption Is $4,000 higher than the
It Is reeommended that the legislature
consider the question of amending the pres
ent statute so to make the law somewhat
more In harmony with general legislation
upon the subject If this be done, Increased
revenue will be derived by the state, ana
thereby will be lessened the tax burden
now placed upon property.
| A State Tax Upon Incomes.
In my invest atoms I have found that
the failure of the generai property tax to
secure from Intangible property proper
share Of taxes is causing the states to re-
sort to a state income tax with respect par
ltfcularly to intangible properties. Massa-
tchusetts, New York. Wisconsin and several
other states now have state income tax
luntapped sources. The present public ex-
1 penditures of the state and its political
Subdivisions are large in amount and are
tannually increasing. The same reasons for
| increased public expenditures exist with
governments as with individuals States
land their political subdivisions are con-
stantly being charged by the legislative
lbodies with the performance of new func-
| tons. This means increased cost, and nor
understanding the most rigid practice OF
economy there is likely to ne an annuaI
tnow sustained largely by tangible proper
ity, intangible property not sharing mucn
in the burden, because of tax exemption
statutes of the Federal government and Of
the states, and also because of the reluct-
ance of the owners of this class of proper
ty to exhibit the same to the assessor, and
this because the owner feels that the pres
lent laws seek to unjustly tax this kind
of property far beyond its capabfIity OF
i sharing in the burden.
In all states which have state income tax
l. 49, A.