^ss^immm^ti 
 
 KANSAS. TAX COMMISSION. 
 
 REPORT AND BILL OF THE KANSAS STATE TAX 
 COMMISSION. 
 
 \' 
 
(jjnrnpll ICam ^rl^nnl ICibraty 
 

 REPORT AND 
 
 3 1924 024 674 826 
 
 KANSAS STAlT^-rAX 
 
 JLl 
 
 Cornell University Library 
 KFK 478.A87 
 
 Report and bill of the Kansas state Tax 
 
 COMMISSION, 
 
 Created by Act of the Legislature of 1901, 
 
 (Chapter 361, Session Laws of 1901.) 
 
 PUBLISHED BY AUTHORITY OF SAID ACT, 
 NOVEMBER, 1901. 
 
 THE COMMISSION: 
 
 C. F. Hdkbel, Helton. John Fkancis, Colony. 
 
 P. DuMONT Smith, Kinsley. Emil Grosskb, Enterprise. 
 C. F. BiDDLE, Coldwater. 
 
 Frank E. Gbimbs, State Treasurer, Topeka. 
 Geo. E. Cole, State Auditor, Topeka. 
 A. A. GoDAlft), Attorney-general, Topeka. 
 
 TOPEKA; 
 W. Y. Morgan, State Printer. 
 ' 1901. 
 
TABLE OF CONTENTS. 
 
 PAGB 
 
 Letter of Tfailsniittal, 2 
 
 Introductory, . • • ■ • 3 
 
 The Present Law, 6 
 
 Table of Assessed Valuations, 1861-1900, 7 
 
 Review of the Proposed Law, 12 
 
 General Considerations, 29 
 
 The Proposed Law, .' 33 
 
 General Index, ....',..... Ill 
 
REPORT AND BILL 
 
 KANSAS STATE TAX 
 COMMISSION, 
 
 Created by Act of the Legislature of 1901, 
 
 (Chapter 361, Session Laws of 1901.) 
 
 PUBLISHED BY AUTHORITY OP SAID ACT, 
 NOVEMBER, 1901. 
 
 THE COMMISSION: , 
 
 C. P. HuBREL, Holton. John Pbancis, Colony., 
 
 P. DuMONT Smith, Kinsley. Emil Grosser, Enterprise. 
 O. P. BiDDLE, Coldwater. 
 
 Frank E. Grimes, State Treasurer, Topeka. 
 Geo. E. Cole, State Auditor, Topeka. 
 A. A. GoDARD, Attorney-general, Topeka. 
 
 46366 
 
 TOPEKA: 
 
 W. Y. Morgan, State Printer. 
 
 1901. 
 
ToPEKA, Kan., November 8, 1901. 
 Hon. Geo. E. Cole, Auditor of State: 
 
 The undersigned, members of the Kansas State Tax Com- 
 mission, have the honor to transmit herewith the tax bill pre- 
 pared by said Commission and the report accompanying the 
 same, as provided by chapter 361 of the Laws of 1901. 
 
 We also transmit herewith copy of bill formulated for the 
 purpose of reducing the limit of tax levies and the issuance 
 of bonds by municipalities. Very respectfully, 
 
 John Fkancis, President. 
 C. F. HuRREL, Secretary.' 
 
 ^%1 
 
REPORT. 
 
 lo the Legislahire of the State of Kansas : 
 
 The legislature of the state of Kansas of 1901, by chapter 361, pro- 
 vided for the appointment of two members of the senate, to be desig- 
 nated by the president of the senate, and three members of the house 
 of representatives, to be designated by the speaker of the house, who 
 should, with the state treasurer, auditor of state, and attorney-general, 
 constitute a Board of Tax Commissioners of the state of Kansas, for 
 the revision of the laws of the state relating to assessment and taxa- 
 tion. The legislature also provided, in said chapter : 
 
 "Sec. 3. It shall be the duty of said board of commissioners to 
 carefully investigate and consider the question of assessment and 
 taxation as relating to the laws of the state on the subject, and to 
 formulate bills which shall contain a careful and full revision of such 
 laws. Among the objects and results sought to be obtained through 
 the efforts and work of such board shall be the following : First, to 
 secure the return and assessment of all property liable to taxation in 
 the state ; second, to secure uniformity in the valuation and assess- 
 ment of all taxable property in the state ; third, to secure the return 
 and assessment of all taxable property in the state at its full and cor- 
 rect valuation ; fourth, to simplify the methods of the assessment, 
 levy and collection of taxes ; and fifth, to adopt a simple and concise 
 method and system for keeping the books and records relating to the 
 assessment, levy and collection of taxes. The enumeration of specific 
 objects and purposes herein shall not exclude any question, object or 
 purpose relating to or involved in the full consideration of said sub- 
 ject of assessment and taxation and the full revision of all the laws 
 relating thereto. 
 
 "Sec. 4. On or before the 1st day of January, 1902, the said board 
 shall prepare and file with the auditor of state a full written report of 
 its recommendations, together with a copy of the bills formulated and 
 recommended by it ; and it shall be the duty of such auditor of state 
 to immediately have 10,000 copies of such recommendations and bills 
 published in pamphlet form and apportion and distribute the same 
 among the several county clerks of the state, for distribution among 
 the assessors and other tax officers and citizens of the state. It shall 
 be the duty of said board to make and file with the auditor of state a 
 supplemental report on or before the 1st day of July, 1902, covering 
 such additional matters as the said board may deem of value and in- 
 terest in the full performance of the work for which such board is 
 created. It shall be the duty of such auditor of state to make his 
 
 (3) 
 
4 Report of State Tax Commission. 
 
 written report submitting and presenting to the next session of the 
 legislature of the state of Kansas the recommendations and bills of 
 said board, for the consideration and action of such legislature." 
 
 "Sec. 8. It shall be the duty of the state treasurer, auditor of state 
 and attorney-general to be in attendance at the meetings of said board 
 as much as the other duties of their respective offices will permit, and 
 to assist such board in the performance of its work, without further ■ 
 or other compensation than the salaries fixed and allowed by law as 
 compensation to such officers." 
 
 nder the provisions of this act, the Hon. H. E. Eiohter, president 
 of the senate, designated Senators C. F. Hurrel and F. Dumont Smith, 
 and the Hon. George J. Barker, speaker of the house, designated Rep- 
 resentatives John Francis, Emil Grosser, and C. F. Biddle, as the leg- 
 islative members of said board. 
 
 The Commission met April 16, 1901, and organized by the election 
 of Hon. John Francis, president, Hon. C. F. Hurrel, secretary of said 
 board, and Geo. B. Munson, clerk. The Commission immediately 
 commenced the preliminary work of securing all the available infor- 
 mation on the subject of taxation. 
 
 A national tax conference having been called to meet at Buffalo, 
 N. Y., on the 24th and 25th days of May, 1901, under the auspices of 
 the National Civic Federation, his excellency Governor Stanley, upon 
 the request of the federation to appoint delegates thereto, designated 
 the members of this Commission as delegates to said conference. The 
 legislative members of the Commission and the attorney-general at- 
 tended said conference and participated in its deliberations. There 
 were present at the conference representatives from eighteen states, 
 comprising many state officials, members of tax commissions and pub- 
 licists who have devoted particular consideration to taxation and cog- 
 nate matters. Very much of the discussion at the tax conference was 
 of no value to this Commission, from the fact that it proceeded along 
 lines which we are forbidden by our constitution to follow. On the 
 other hand, some of the discussion and most of the private confer- 
 ence with the different delegates were of very great value, because they 
 showed us the weaknesses and defects in the revenue systems of other 
 states. 
 
 We found that almost without exception representatives of the 
 various states condemned their own tax systems and tax laws. The 
 delegates from Indiana alone approved and supported their tax sys- 
 tem. They admitted that there were some defects in the system as 
 now established, principally in the plan of assessment by an elective 
 township assessor, a defect which they expected to remedy in the 
 near future ; but they declared, upon the whole, it was the best tax 
 system in the United States.- Inasmuch as the members of our Com- 
 
Report of State Tax Commission. 5 
 
 mission, separately considering and studying the subject, had unani- 
 mously come to regard the Indiana law as the best that they had 
 found, the statements of those familiar with its operation, the secre- 
 tary of state of Indiana, the governor of Indiana, members of the state 
 tax commission, and others, confirmed our resolution to adopt the 
 Indiana law as a basis, making such changes as their experience and 
 our own situation seemed to render advisable. 
 
 We found from the report of the state auditor that, under the 
 operation of the Indiana tax law, corporate property is taxed at its 
 fair cash value; that the assessment of personal property is con- 
 stantly on the increase, as compared with other forms of property ; 
 that the whole assessed valuation of the state has been vastly in- 
 creased and the rate of taxation proportionately lowered ; that the 
 municipalities of the state have abundant revenue without increasing 
 the burdens of the taxpayers. 
 
 The Indiana tax law has the further merit of having been vigor- 
 ously attacked in the courts and upheld by the courts of last resort. 
 In upholding it. Justice Brewer delivered this epigram : "Whatever 
 anything is worth for income and sale it is worth for taxation " ; and 
 the Kansas Tax Commission has kept this principle largely in view 
 in formulating rules for the assessment of property. 
 
 Upon our return from the national tax conference, we immediately 
 took up the preparation of the bill. The Commission has been in 
 session sixty-seven days, and the bill herewith presented represents 
 the unanimous verdict of the Commission. It is not adopted by a 
 majority of the Commission, but meets the entire and unqualified ap- 
 proval of each and every member thereof, and the Commission enter- 
 tains the sincere hope that it may be adopted without material change 
 or alteration. The length of time that it has taken the Commission to 
 formulate this bill has proven conclusively that it would be impossible 
 for any legislature, in the brief time allowed by the length of its ses- 
 sion, to successfully prepare such a measure. It is well known that 
 numerous attempts have heretofore been made by the legislative com- 
 mittees on taxation, and their failure led to a tax commission to sit in 
 vacation for the the purpose of formulating a bill. 
 
 We believe further that the Kansas Tax Commission has consumed 
 less time in the preparation of this bill than the tax commissions of 
 any other state, numbering over twenty in all, some of which are still 
 sitting and have not yet reported. Very many of the commissions of 
 other states prepared no bills, but merely formulated recommenda- 
 tions and suggestions for the consideration of their legislative bodies. 
 
 Since the first draft of this bill was completed it has been re- 
 vised and considered, not only section by section, but line by line, 
 
6 Report of State Tax Commission. 
 
 four several times; and while we do not present it as a perfect 
 measure, we do present it as containing the best thought that your 
 Commission has been able to give to the subject, and as embodying 
 the most successful provisions of the most successful tax laws of the 
 various states of the union. 
 
 THE PRESENT LAW. 
 
 The laws relating to assessment and taxation in this state at pres- 
 ent constitute a Joseph's coat of many colors, each representing the 
 temporary opinion of legislators, or the fluctuations of public senti- 
 ment from time to time. It would be an insult to that ancient wort 
 of art to call it "a crazy-quilt," because that piece of needlework usu- 
 ally had some fixed object in view. Enacting and repealing statutes 
 have been so confused that no two compilations of our laws agree as 
 to what is and what is not now in force. The system of assessment 
 has remained practically unchanged from the beginning, and it is 
 this system which is the vice of the whole law and has led to most of 
 its inequalities. 
 
 The assessment is now made by a township or city assessor, who is 
 always impelled by a desire to have his township or city escape, as far 
 as possible, the burden of state and county taxation, and to that end 
 reduces his assessment to the lowest possible point. Besides that, he is 
 frequently, though perhaps unconsciously, influenced by the consid- 
 eration , of personal friendship, or the desire for reelection, both of 
 which lead to individual inequalities, 
 
 No power is lodged in any state body to correct inequality of as- 
 sessment between the different counties, except for the purpose of 
 state taxation, the least of our burdens. So it happens that wheat is 
 assessed in one county at five cents per bushel, in another at ten 
 cents per bushel, and in another at forty cents per bushel ; that other 
 personal property is assessed at full value in some counties and at 
 anywhere from five to fifty per cent, of its value in others. 
 
 Meetings of the township and city assessors each spring "to agree 
 upon a basis of valuation" have become a school in which are taught 
 the methods of releasing property from assessment, of lowering valu- 
 ations, and generally evading the tax laws. The following table shows 
 the assessed valuation of lands, town lots, railroad and personal prop- 
 erty for the years 1861 to 1900, inclusive, with the percentage paid by 
 each class of property. 
 
Results of the Past. 
 
 TABLE OF ASSESSED VALUATIONS, 1861 TO 1900, AND THE 
 PERCENTAGE PAID BY EACH CLASS OF PROPEETy. 
 
 
 Property. 
 
 Assessed 
 valuation. 
 
 PEECBNTAGB OF TOTAL VALUATION. 
 
 Year. 
 
 Lands. 
 
 Town 
 lots. 
 
 Personal. 
 
 Rail- 
 roads. 
 
 iS61.. 
 
 Lands 
 
 $1,722,055 75 
 1,773,301 66 
 
 13,482,344 00 
 3,143,057 00 
 2,266,497 00 
 
 17,333,297 00 
 3,102,021 61 
 3,370,947 00 
 
 19,154,111 63 
 5,274,668 30 
 6,120,336 33 
 
 14,083,130 19 
 5,442,297 70 
 7,995,914 00 
 
 26.836.064 00 
 9,646,894 60 
 
 13,368,155 78 
 
 26,197,746 00 
 10,843,493 00 
 14,777,862 00 
 
 34,793,465 85 
 12,329,989 61 
 19,826,094 42 
 
 39,401,927 60 
 13,856,725 73 
 23,125,043 99 
 
 48,783,905 75 
 16,260,506 64 
 26,601,455 94 
 
 58,982,428 28 
 17,972,077 75 
 31,839,933 32 
 
 74,039,637 47 
 20,434,258 12 
 32,932,151 03 
 
 71,973,422 98 
 20,606,811 89 
 22,107,876 66 
 9,676,319 00 
 
 72.554.065 90 
 19,238,406 22 
 22,402,769 76 
 14,721,277 23 
 
 71,926,233 10 
 17,917,541 85 
 19,422,637 25 
 12,277,931 87 
 
 76,666,855 53 
 17,919,147 86 
 23,048,801 38 
 16,179,511 78 
 
 77,691,896 57 
 18,329,930 69 
 24,470,982 25 
 15,526,305 40 
 
 49.90 
 
 50.10* 
 16.46 
 
 11.11 
 
 13.02 
 20.00 
 29.37 
 26.54 
 27.49 
 30.12 
 30.31 
 28.75 
 29.30 
 25.84 
 17.79 
 
 
 
 Town lots 
 
 
 1862. . . 
 
 
 72.43 
 
 
 
 
 
 
 
 
 
 
 1S63. 
 
 Lands 
 
 73.05 
 
 13.93 
 
 
 
 
 
 
 
 
 
 1864... 
 
 Lands 
 
 62.89 
 
 17.27 
 
 
 
 Town lots 
 
 
 
 
 
 
 1865... 
 
 
 50.76 
 
 19.87 
 
 
 
 
 
 
 
 
 
 1866... 
 
 Lands 
 
 64.08 
 
 19.38 
 
 
 
 Town lots .... 
 
 
 
 
 
 
 1867. . . 
 
 
 61.03 
 
 21.48 
 
 
 
 
 
 
 
 
 
 1868. 
 
 Lands 
 
 51.87 
 
 18.01 
 
 
 
 
 
 
 
 
 
 1869.. 
 
 
 61.64 
 
 18.15 
 
 
 
 
 
 
 
 
 
 1870. , . 
 
 
 53.47 
 
 17.78 
 
 
 
 Town lots 
 
 
 
 Personal and railroads.. 
 
 
 
 1871. 
 
 54.30 
 
 16.40 
 
 
 
 
 
 
 Personal and railroads . . 
 Lands 
 
 
 
 1873. . . 
 
 58.13 
 
 16.03 
 
 
 
 Personal and railroads . . 
 
 
 
 1873. . . 
 
 57.90 
 
 16.57 
 
 
 
 Town lots 
 
 
 
 Personal -. 
 
 
 
 
 
 
 7 85 
 
 1874. 
 
 
 56.30 
 
 14.93 
 
 17.24 
 
 
 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 11 42 
 
 1875. 
 
 Lands 
 
 69.20 
 
 14.74 
 
 15.97 
 
 
 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 11 00 
 
 1876. 
 
 
 57.12 
 
 13.49 
 
 17.36 
 
 
 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 12 10 
 
 1877. . 
 
 Lands 
 
 57.14 
 
 13.46 
 
 18.00 
 
 
 
 
 
 
 
 
 
 
 Bailroads 
 
 
 
 11.40 
 
 * Personal property included. 
 
Report of State Tax Commission. 
 
 TABLE OP ASSESSED VALUATIONS — Contindbd. 
 
 
 Peopeett. 
 
 Assessed 
 valnation. 
 
 PBECENTAGB OT TOTAL VAIiUATION. 
 
 Year. 
 
 Lands. 
 
 Town 
 
 lots. 
 
 Personal. 
 
 Rail- 
 roads. 
 
 1878. 
 
 
 $79,969,537 91 
 16,725,918 01 
 25,606,163 39 
 15,525,023 93 
 
 83,228,848 63 
 17,874,279 72 
 27,534,715 51 
 15,899,366 60 
 
 87,510,028 93 
 20,922,021 01 
 31,921,835 94 
 20,547,802 55 
 
 91,207,146 02 
 22,493,321 35 
 34,437,195 56 
 22,675,710 09 
 
 96,741,025 55 
 26,203,733 00 
 38,087,359 12 
 25,091,980 13 
 
 99,899,599 77 
 27,739,202 88 
 48,030,492 24 
 27,290,214 93 
 
 117,325,342 14 
 34,836,990 76 
 56,390,518 02 
 28,460,905 83 
 
 122,871,339 23 
 38,420,301 95 
 56,502,1,33 23 
 30,367,817 82 
 
 142,668,463 35 
 46,967,259 80 
 55,491,779 18 
 32,453,776 70 
 
 152,200,666 00 
 56,646,873 00 
 60,796,746 00 
 41,222,605 44 
 
 168,558,547 00 
 73,862,136 00 
 56,441,263 00 
 52,829,664 55 
 
 173,801,010 40 
 76,330,671 39 
 53,187,371 56 
 57,494,849 58 
 
 168,285,199 17 
 72,814,873 70 
 48,750,913 38 
 57,866,232 57 
 
 170,160,308 64 
 74,203,946 58 
 47,401,227 25 
 50,655,825 34 
 
 171,167,129 85 
 65,317,532 08 
 46,315,463 78 
 51,404,543 74 
 
 58.13 
 
 12.14 
 
 18.58 
 
 
 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 11 25 
 
 1879. . 
 
 
 57.47 
 
 12.30 
 
 19.00 
 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 11.23 
 
 1880... 
 
 
 54.41 
 
 12.98 
 
 19.84 
 
 
 Town lots 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 12.77 
 
 1881... 
 
 Lands 
 
 53.47 
 
 13.17 
 
 20.17; 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 13.19 
 
 1883... 
 
 
 52.38 
 
 14.08 
 
 20.50 
 
 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 13.04 
 
 1883... 
 
 Lands 
 
 49.50 
 
 13.61 
 
 23.55 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 13 34 
 
 1884... 
 
 
 49.50 
 
 14.68 
 
 23.80 
 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 RaUroads 
 
 
 
 12 02 
 
 885... 
 
 Lands 
 
 49.50 
 
 15.49 
 
 22.78 
 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 12.23 
 
 886... 
 
 
 51.81 
 
 16.95 
 
 20.00 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 11.24 
 
 887... 
 
 
 49.02 
 
 18.21 
 
 19.57 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 13.20 
 
 888... 
 
 Lands 
 
 48.07 
 
 •21.00 
 
 15.90 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 15.03 
 
 889... 
 
 
 48.08 
 
 21.18 
 
 14.74 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 16.00 
 
 890... 
 
 Lands 
 
 48.50 
 
 20.86 
 
 14.00 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 891... 
 
 Lands 
 
 49.75 
 
 21.69 
 
 13.74 
 
 16.64 
 
 
 Town lots 
 
 
 
 Personal 
 
 
 
 892... 
 
 Lands 
 
 51.28 
 
 19.57 
 
 13.79 
 
 14.82 
 
 
 Townlots 
 
 
 Personal 
 
 
 
 
 
 
 
 15.36 
 
The Present Law. 
 
 TABLE OF ASSESSED VALUATIONS - Concluded. 
 
 
 Phopbett. 
 
 Assessed 
 valuation. 
 
 PEECENTAGB OP TO-TAL VALUATION. 
 
 Year. 
 
 Lands. 
 
 Town 
 
 lots. 
 
 Personal. 
 
 Rail- 
 roads. 
 
 1893... 
 
 
 $173,077,920 00 
 65,756,543 00 
 47,227,073 00 
 61,659,940 00 
 
 173,075,265 00 
 61,835,141 00 
 40,854,934 00 
 59,764,683 OQ. 
 
 173,296,813 00 
 62,076,828 00 
 35,031,849 00 
 59,503,654 30 
 
 166,623,312 00 
 59,043,785 00 
 36,157,224 00 
 59,333,166 00 
 
 167,766,793 00 
 59,207,508 00 
 38,242,266 00 
 59,445,669 00 
 
 163,296,148 00 
 66,606,286 00 
 45,371,367 00 
 58,371,663 00 
 
 162,372,423 00 
 56,809,085 00 
 49,032,105 00 
 58,930,449 00 
 
 163,361,613 00 
 81,377,091 00 
 56,628,244 00 
 59.244,150 00 
 
 50.01 
 
 18.80 
 
 13.36 
 
 
 
 
 
 
 Personal -. . 
 
 
 
 
 Railroads 
 
 
 
 17.83 
 
 1894... 
 
 Lands 
 
 51.80 
 
 18.43 
 
 12.14 
 10.62 
 
 
 
 Personal 
 
 Hailroads 
 
 
 
 
 52.63 
 
 18.80 
 
 17.63 
 
 1895. . . 
 
 Lands 
 
 
 
 Town lots 
 
 
 
 Personal . . 
 
 
 
 
 Railroads 
 
 
 
 17.95 
 
 1896... 
 
 
 51.81 
 
 18.38 
 
 11.21 
 
 
 
 
 
 
 
 
 
 
 Railroads 
 
 
 
 18 60 
 
 1897. . . 
 
 Lands 
 
 51.82 
 
 18.20 
 
 11.73 
 
 
 
 
 
 
 
 
 
 
 Railroads j 
 
 Lands 
 
 Town lots 
 
 
 
 18.25 
 
 1898... 
 
 50.59 
 
 17.57 
 
 13.92 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 17.92 
 
 1899... 
 
 
 50.11 
 
 17.12 
 
 14.99 
 
 
 
 Town lots 
 
 
 
 
 
 
 
 
 
 
 17.78 
 
 1900. . . 
 
 Lands 
 
 48.06 
 
 17.95 
 
 16.46 
 
 
 
 
 
 
 Personal 
 
 
 
 
 Railroads 
 
 
 
 17.53 
 
 
 
 
 
 
 It will be seen from the above table that the average assessed valua- 
 tion of land during those years has amounted to practically one-half 
 the total valuation of the state. The exact average for forty years is 
 53.71. The maximum was in the year 1863, when the valuation 
 reached 73.05. The minimum was for the year 1900, 48.06. The 
 yearly average valuation of town and city lots has been 17.68 ; the ex- 
 tremes being 21.69 in the year 1878 and 12.14 in the year 1891. In 
 1884 personal property formed 23.80 of the total assessed valuation ; 
 in the year 1895 it had shrunk to 10.62. Since then it has shown an 
 upward tendency, and in the year 1900 it formed 16.46 of the total 
 assessment. The average assessed valuation of railroad property for 
 the whole period was 14.24 of the total valuation ; for the year 1900 
 it was 17.53. Thus it will be observed that real estate, including land 
 and town lots, bears upon the average over seventy-one per cent., or 
 almost three-fourths of the whole burden of taxation ; while personal 
 property upon the average bears about one-seventh of that burden. 
 
 The law provides that all property be assessed at its full value. 
 The township and city assessors of the state met in their respective 
 
10 Report of State Tax Commission. 
 
 ■county-seats on the first Monday in March, 1901, and agreed upon a 
 "basis of valuation." The county clerks of the state have reported 
 io the state auditor the basis of valuation in most of the counties. 
 From that report, we find that horses in Barber county were assessed 
 at from $5 to $150 ; in Elk county, $15 to $140 ; in Sheridan county, 
 :$3 to $16 ; in MoPherson county, $30 to $80. In other words, the 
 minimum assessment of horses varied from $1, in Morris county, to 
 $30, in MoPherson county ; the maximum assessment, from $16, in 
 Sheridan county, to $150, in Chautauqua county. The minimum as- 
 sessment of mules varied from $3, jn Graham county, to $20, in Jeffer- 
 son county ; the maximum, from $8, in Gove county, to $100, in Rice 
 county. The minimum assessment of cattle varied from $1, in Rooks 
 county, to $15, in Riley county : the maximum assessment, from $8, 
 in Ottawa county, to $66, in Elk county. The minimum assessment 
 ■of gold watches varied from $1, in Stevens county, to $20, in Cowley 
 county, and the maximum assessment, from $10, in Butler county, to 
 $100, in Lyon county. The minimum assessment of pianofortes 
 varied from $5, in Rooks county, to $100, in Doniphan county ; the 
 maximum, from $40, in Gray county, to $500, in Chautauqua county. 
 Other personal property is assessed in most counties at one-third 
 of its real value ; in MoPherson county, at 20 per cent. ; in Reno 
 county, adjoining McPherson, at its actual value, and in many 
 counties "at the discretion of the assessor." In some counties the 
 $200 exemption is -deducted from the full value of the property, and 
 in other counties from the assessed valuation, so that the constitu- 
 tional exemption of $200 varies from $200, in Reno county, to $1000, 
 in McPherson county. 
 
 In some of the counties in Kansas grain in store is not assessed at 
 all, but is entirely ignored by the township assessor. In other coun- 
 ties household furniture, including plate, jewelry, and pianofortes, is 
 lumped at from $20 to $50 per family, regardless of the amount or 
 quality of the same. In some counties corporations are assessed at a 
 rate as low as one-half of one per cent, of their paid-up capital stock; 
 in other counties, at a rate as high as fifty per cent. In some counties 
 money is assessed at thirty per cent, of its face value ; in other coun- 
 ties, forty per cent. ; in other counties, fifty per cent. 
 
 On the 1st day of March, 1901, when the bank deposits of Kansas 
 amounted to more than $70,000,000, besides all the money outside of 
 the bank vaults, the township and city assessors of Kansas were only 
 able to find, for the purpose of taxation, $3,059,424. 
 
 It is a general rule, in communities as old as Kansas, that the total 
 valuation of personal property exceeds or equals the total valuation of 
 real estate of such community. This rule is considered so thoroughly 
 
The Present Law. 11 
 
 established that one of the aims of all tax laws is to obtain as large 
 an assessment of personal property as of realty. This has never been 
 accomplished, but until it has been, no system of assessment can be 
 considered as attaining perfect results. It will be seen that while in 
 1884 personal property furnished nearly twenty-four per cent, of the 
 total assessment, in 1895 it had shrunk to a trifle over ten per cent.; 
 in the year 1900 it formed only a trifle over sixteen per cent. In that 
 year there was more than $63,000,000 in the banks of Kansas, besides 
 all the other forms of personal property — vast wheat and corn crops, 
 cattle and sheep on a thousand hills, and all forms of invested secu- 
 rities, money loaned, stocks, and bonds. The total assessed valuation 
 of personal property in the state of Kansas, for that year, was but 
 $56,000,000, or $7,000,000 less than the amount of money in the banks. 
 It is generally true in all communities that as they increase in age 
 the volume of personal property increases in proportion to the value 
 of real estate, but the assessed valuation of personal property steadily 
 decreases, so that more and more the real estate bgars the burden of 
 taxation, and personal property tends more and more to escape. This 
 tendency of personal property valuation downward has been success- 
 fully arrested in one or two states — Indiana and Michigan. Inas- 
 much as this downward tendency has been checked by the Indiana 
 law and personal property valuation is there on the increase, it seems 
 to us that with the Indiana law improved, as we believe we have im- 
 proved it, this tendency can be accelerated and personal property 
 brought to pay somewhere near its just proportion of tax. 
 
12 Report of State Tax Commission. 
 
 A REVIEW OP THE PROPOSED LAW. 
 
 The bill herewith submitted contains 252 sections, arranged in 
 twenty-five different articles, under proper heads. For the purpose of 
 discussing the various provisions of the bill and the merits thereof, 
 we shall take the bill by articles, and, as briefly as possible, give our 
 reason for the adoption of each article. 
 
 Article 1. Property subject to taxation. — No change is made in 
 this section, except to shorten and simplify it. 
 
 Definition of terms. — In defining the terms used in the act, we 
 have followed very closely the old law, except that we have, wherever 
 possible, shortened and simplified the various definitions, and, we be- 
 lieve, made them more concise and comprehensive. 
 
 Article 2. Property exempt from taxation. — No material change 
 has been made in this article and it remains as it was in the old law. 
 
 No objection has been urged against the exemption of specific ar- 
 ticles named in the old law. The $200 exemption is embodied in the 
 constitution and the legislature has no control over it. With property 
 assessed at its true value, this exemption will not be too large and will 
 not be productive of the inequalities that now adhere to it. In sub- 
 division 1 of the old law, the legislature has exceeded its powers in 
 limiting the amount of land held by benevolent, educational and re- 
 ligious societies ; a limitation not permitted by the constitution and 
 which we have removed, so that it now conforms to the constitutional 
 provision. 
 
 Article 3. State tax commision. — This article contains one of the 
 most radical innovations in the new law. It provides for the selection 
 of two tax commissioners by the executive council on May 1, 1903, 
 who shall hold office until the second Monday in January, 1905. At 
 the general election of 1904 two tax commissioners shall be elected, 
 one for a term of two years and the other for a term of four years, and 
 each two years thereafter one commissioner shall be elected. It is be- 
 lieved that a term of four years will be an advantage in giving long 
 experience, and the alternate election will leave always one experi- 
 enced commissioner in office, so that it will be a continuing body. In. 
 other states the tendency is toward a long term for this class of offi- 
 cers, running as high as a term of ten years in Wisconsin. The tax 
 commissioners receive the sum of $2500 per annum as compensation 
 for their services, and in pay and dignity rank as state officers. 
 
 The tax commissioners, together with the auditor of state, state 
 treasurer, and secretary of state, constitute the state tax commission, 
 
Review of the Proposed Law. J 3 
 
 with powers hereinafter described. The state tax commissioners ate 
 expected to give their entire attention to matters of taxation and 
 revenue, visiting the various counties of the state for the purpose of 
 seeing that the law is complied with and property assessed at its full 
 value and at a uniform rate. The state tax commission is given the 
 power to provide and enforce the use of a uniform method of keeping 
 tax-rolls and books of account relating to taxation. The commission 
 has felt that it was better to give this power to the state tax com- 
 mission, so that it might, upon full consideration, select the best sys- 
 tem and make needful changes from time to time, rather than in the 
 law itself to attempt to formulate such method, from which there 
 could be no departure without an enactment of the legislature. At 
 least once in two years the state tax commission shall require the 
 county assessors of the state to meet with them at Topeka, for the 
 purpose of considering matters relating to taxation, and particularly 
 for the purpose of keeping in touch with the county assessors and 
 advising and controlling their action in making a uniform assessment 
 over the state. It is believed that this provision will have a strong 
 influence in preventing the present inequalities and absurdities. The 
 experience of other states has demonstrated the necessity and value 
 of such a body as that created by this article. No less than twelve 
 states have, within recent years, provided for the appointment of a 
 body of this character, for the purpose of supervising and controlling 
 matters of assessment and taxation, and bills are now being prepared 
 in several others to the same end. 
 
 The state officers who constitute the present state board of equali- 
 zation are almost wholly occupied with the other duties of their re- 
 spective offices. It is impossible, in the nature of the case, that they 
 should give very much of their time to this most important subject. 
 During ten or eleven months of the year they have no time or oppor- 
 tunity to devote to the matter of assessment, and the whole work of 
 assessment and collection of taxes goes on in the various counties in- 
 dependently, without any directing or supervising power. The two 
 tax commissioners provided will give their whole time to the matter 
 of taxation, and, with the wide power hereafter given to the tax com- 
 mission, the information that they will obtain by continuous devotion 
 to the subject will insure the proper use of that power. We believe 
 the state tax commission, with the feature of the two elective com- 
 missioners and the powers given them, to be the very strongest feature 
 of this law. It is a feature that has borne the test of experience in 
 Indiana and other states, and we are informed by the officers of those 
 states that it is considered of the highest value, and has done more 
 good than any other provision of their tax laws. It in a slight degree 
 increases our state expenses ; but the subject of taxation is the most 
 
14 Report of State Tax Commission. 
 
 important of all state matters, and it seems to us that it should not be 
 committed to the supervision of officers whose time is wholly taken 
 up with other duties, but should have as much or more care and 
 attention, from officers selected for that purpose, than any other de- 
 partment of the state government. In the report of the state tax com- 
 missioners of the state of Michigan for the year 1900 it is said: "The 
 practical results of the workings of the commission may be summed 
 up in the statement that $350,000,000 more of property appears upon 
 the assessment rolls of the state for this year than ever before in her 
 history." And this result was accomplished in the first year of the 
 commission's existence. 
 
 The report of the state board of tax commissioners of the state of 
 New York for 1897, the first year of the work of the commission, 
 shows an increase of assessment for the one year's work of $413,130,- 
 757. In Philadelphia, the establishment of a board of revision of 
 taxes, with powers corresponding to our state tax commission, in- 
 creased the assessed valuation of the city from $160,350,666 to $445,- 
 563,321, and as a result reduced the rate of taxation from $4 on the 
 $100 of valuation to $1.40, during the first year of their work. Other 
 examples might be cited, but these are sufficient to show the benefi- 
 cial effects of a general supervising body in matters of taxation. 
 
 Article 4. Assessors. — Each county will have a county assessor 
 elected for a term of four years, the office being filled until after the 
 first regular election by appointment of the county commissioners. 
 The county assessor will be ineligible for reelection and ineligible 
 as a candidate for any office during his term. By this provision we 
 believe we remove all temptation to bargain or play for political ad- 
 vancement by the manipulation of the assessor's office. The assessor 
 gives a bond for the faithful performance of his duties. Any munici- 
 pality may recover upon that bond the amount of tax lost by reason 
 of the wilful failure or neglect of the assessor to comply with the law. 
 Thus, if the assessor fails to list property that is in view or upon the 
 records of the county, the municipality having an interest in the taxa- 
 tion of that property can recover upon his bond the amount lost by 
 that failure. This should be a strong spur to stimulate his exact 
 compliance with the duties of the office. 
 
 The county assessor nominates and the county commissioners con- 
 firm such number of deputy assessors as they shall deem necessary to 
 perform the actual work in assessing. The confirmation by the board 
 of county commissioners broadens the responsibility for the deputy 
 assessors and prevents the county assessor's office being made a ma- 
 chine for patronage. The deputy assessor is directly responsible to 
 the county assessor and may be by him removed at any time. No 
 
Review of the Proposed Law. 15- 
 
 deputy assessor is permitted to assess the township or district of which 
 he is a resident. He must be assigned, for the performance of his 
 duties, to some other territory, removed from the temptations of per- 
 sonal friendship and political ties, and with the added inducement of 
 compelling the full assessment of the district assigned to him, in order 
 that his own territory may not bear an unequal share of the burden. 
 We believe that this provision cures absolutely the most glaring de- 
 fect in the present law. The township assessor assesses the voters- 
 upon whom he depends for reelection. It is a necessity of the case, 
 and it universally appears in actual practice, that the assessment be- 
 comes a machine for the securing of votes, and in too many instances 
 individual inequalities are a direct result of this defect. The county 
 assessor, by virtue of his election for a single term of four years, is in- 
 dependent of political influences. The appointive deputy assessors 
 are equally independent, and assess territory removed from the in- 
 centives of personal association. 
 
 As will be seen later, the danger of a corrupt or inefficient county 
 assessor is entirely safeguarded. The state tax commission may, at 
 any time, for such cause of corruption, inefficiency, or failure to obey 
 the law, summarily remove the offending assessor, and the vacancy is 
 filled by the appointment of the governor. In addition to the re- 
 sponsibility of the bond, penalties in the way of fines are imposed for 
 the failure or neglect of either county or deputy assessor stfictly to 
 comply with the law, and it is made the duty of the county attorney 
 to prosecute such dereliction. The tendency of modern tax legislation 
 is wholly toward the independence of the assessing officer — that is to 
 say, his independence of the persons assessed ; to relieve him of po- 
 litical obligations and shield him as much as possible from political 
 influences, while at the same time, by bond and state supervision, with 
 power of removal, holding him to the strictest fulfilment of his du- 
 ties. In some states the assessors are appointed by the governor, and 
 this tendency in the direction which we have followed is most marked 
 in all of the later legislation. 
 
 Article 5. By whom and w/ien property shall he listed for taxa- 
 tion. — The only change made in this article from the old law is the 
 change of the date of assessment from March 1 to February 1. Thjs 
 is done for the purpose of gaining more time for the assessment and 
 revision of the lists and schedules before their final filing. There be- 
 ing some additional machinery provided and some additional duties re- 
 quired, it became necessary to give more time than under the old law. 
 
 Article 6. Schedule of personal property. — We invite particular 
 attention to this article. While following in the main the Indiana 
 law, it is far more specific, minute, and complete. We have en- 
 
16 Report of State Tay: Commission. 
 
 deavored to include in the list every form which personal property is 
 capable of assuming. This list or schedule is filled out by the tax- 
 payer himself, and he must examine each item and answer it. If he 
 has none, he must so state. He places his own valuation upon his per- 
 sonal property, and after he has completed it and returned it to the 
 deputy assessor, the deputy assessor, in a separate column, places his 
 own valuation thereon. The deputy assessor is given power to ad- 
 minister oaths and take testimony, not only for the purpose of secur- 
 ing hidden and omitted property, but also for the purpose of fixing 
 doubtful valuations. The assessor is required, under stringent penal- 
 ties, to assess everything at its "true value," which "shall be held to 
 mean the usual selling price at the place where the property to which 
 such term or terms are applied shall be at the time of assessment, be- 
 ing the price which could be obtained therefor at private sale, and 
 not at forced or auction sale." 
 
 To cover a common practice of evading the law by the conversion 
 into non-taxable forms, or its transfer to others or out of the jurisdic- 
 tion of the state, interrogatories are appended which fully cover 
 these forms of evasion. Appended to the schedule and interroga- 
 tories is the most stringent and binding oath contained in any tax 
 law of the United States. In this oath we have improved, we believe, 
 upon every other law, and we think we have covered every known 
 form of evasion or subterfuge. The taxpayer will be compelled to 
 list his property or commit unmitigated perjury, with all the pains 
 and penalties attached thereto. It is generally said that under the 
 present law there is a vast amount of perjury in the listing of prop- 
 erty. In our judgment there is nothing of the sort. The law is so 
 full of loopholes that there is but little difficulty in evading it. We 
 doubt if a taxpayer is ever so sworn to a property statement that a 
 prosecution for perjury could be predicated on the falsity of such 
 statement. The mere act of subscribing to a formula, "sworn to be- 
 fore me," does not constitute an oath under the statute ; and under the 
 proposed law the deputy assessor is required to take an equally bind- 
 ing oath that he has complied with the law by duly administering the 
 oath to the taxpayer, as well as the other provisions. He is also re- 
 quired to swear that he did not assist in any way in the preparation 
 of the schedule. 
 
 At the present time the assessor is the chief offender in the evasion 
 of taxation. He sits at the elbow of the taxpayer, and suggests new 
 forms of evasion that the township assessors have taught in their an- 
 nual school. It is not intended by this to assert that township assess- 
 ors are corrupt. They are simply following a common practice, and 
 
Review of the Proposed Law. 17 
 
 actuated by a common motive of local patriotism ; that is, to reduce so 
 far as possible their own locality's share of the common burden of 
 taxation. 
 
 In addition to the punishment for perjury in making a false affida- 
 vit, a fine of not less than fifty dollars nor more than $5000 is im- 
 posed, for the giving or making of any false or fraudulent list or 
 statement required by this act — a penalty high enough to counteract 
 any temptation toward fraud, and making a conviction therefor very 
 expensive for the offender. It is also made a misdemeanor to refuse 
 to answer any interrogatory concerning the assessment of property 
 properly addressed by the deputy assessor for the purpose of complet- 
 ing the assessment. When any person is prevented by sickness from 
 making and verifying his statement within the time fixed, provision 
 is made for releasing him from the regular penalties. 
 
 Article 7. Hanks, loan, investment and insurance companies. — 
 Very few changes are made in the assessment of the above companies. 
 An ambiguity in the old law as to the payment of the tax is removed 
 by the definite provision that the company shall pay the tax on its 
 capital stock and shall have a lien upon such stock until the payment 
 has been refunded to the company by the stockholder. It also pro- 
 vides that, in estimating the value of such stock, the market value, if 
 there be any, shall be taken as a "true value." Where there is no 
 market value, the assessor is to arrive at the true value, and, for that 
 purpose, may examine the officers of the company, and may also take 
 the last called statement of a bank for the purpose of ascertaining its 
 surplus and undivided profits. 
 
 Article 8. Merchants and manufacturers. — Merchants are as- 
 sessed upon the average amount of their stock. This is arrived at by 
 obtaining, as nearly- as possible, the amount and value of their stock 
 in each month of the year they have been doing business, adding this 
 together, and dividing the sum by the number of months that they 
 have been engaged in business. For the purpose of ascertaining the 
 amount and value of such stock, the assessor may demand an inspec- 
 tion of the inventory, insurance policies and books of account of such 
 merchants. They are also assessed upon their credits, whether in the 
 form of notes or accounts. 
 
 Manufacturers, in addition to the assessment upon their plant and 
 machinery, are assessed upon the value of the average amount of 
 their raw material, which average is obtained in the same manner as 
 the average amount of a merchant's stock. It is a question as to 
 which basis should be selected for the assessment of manufacturers — 
 the average amount of raw material, or the average amount of the 
 —2 
 
18 Report of State Tax Commission. 
 
 finished product; we cannot assess both. The commission believe 
 that, for the purpose of encouraging the manufacturing industries of 
 the state, it is wise and equitable to assess upon the raw material, 
 rather than upon the finished product, which would, of course, in- 
 crease the assessed valuation. In this respect we follow the old law. 
 
 Article 9. Pawnbrokers. — Pawnbrokers are assessed upon the 
 value of the property held in pledge by them, and such tax is to be 
 paid by the pawnbroker the same as the taxes upon his individual 
 property. 
 
 Article 10. Orain Brokers. — Any person, company or association 
 buying and selling grain for profit is defined to be a grain broker, 
 and in addition to the assessment upon real estate and tangible per- 
 sonal property is also assessed upon the average capital employed in 
 such business. Heretofore grain brokers have escaped taxation upon 
 their capital stock. This bill provides rules for determining and fix- 
 ing the average value of the capital stock, so that the same may bear 
 its proper share of taxation, which it has hitherto escaped. 
 
 Article 11. Corporations.— T!his article applies to all corpora- 
 tions not specifically named in the bill, and whose taxation is not 
 otherwise and not elsewhere provided for. Such corporations are re- 
 quired to give a full and complete statement of their assets, stock, 
 and business, and particularly the amount and value of the public 
 franchise owned or enjoyed by them, if any. The assessor is not 
 bound by the valuation fixed by the corporations, but is required, 
 whenever necessary, to examine the officers and books of account of 
 such corporations, for the purpose of ascertaining the true value of 
 the capital stock of such corporation, and he is directed particularly 
 to include in the assessment the true value of such franchise. This 
 is to some extent an innovation in our assessment laws, and one that 
 will prove of increasing value, as the number and capitalization of 
 corporations enjoying some form of a public franchise is greatly on 
 the increase. The older states have very recently taken long strides 
 in this direction, notably New York, which has greatly increased its 
 assessed valuation by including therein the value of public franchises,. 
 
 The word "franchise," in this connection, is used rather loosely. 
 As a matter of law, the privilege of incorporation is a franchise which 
 carries with it certain privileges and immunities granted by the state 
 that are of decided value to the incorporators. In a more restricted 
 sense, a franchise is some form of monopoly or exclusive privilege 
 granted to a corporation, or held and enjoyed by it, by virtue of its 
 peculiar situation or business. The more conspicuous and valuable 
 of these franchises are those of corporations performing public serv- 
 
Review of the Proposed Law. 19 
 
 ice, such as street-railways, water-works, and lighting corporations. 
 The new law properly administered will effectually reach these, and 
 result in their paying taxes upon the true value of all their property, 
 tangible and intangible. 
 
 Any foreign corporation doing business under the laws of this state, 
 and owning any special or general franchise, is required to report the 
 same for taxation. Provision is made for the equitable assessment of 
 interstate bridges. 
 
 At the close of thia article 11 will be found the affidavit required 
 of the deputy assessor which he executes and transmits to the county 
 assessor with the schedules and lists of property compiled by him. 
 We invite particular attention to it, as believe it is unique in its ful- 
 ness and strictness. ' 
 ■i 
 
 Article 12. Tele0'aph and telephone companies. — Telegraph and 
 telephone companies are assessed upon the basis of the total valuation 
 of the stocks and bonds of such company, instead of upon the tangi- 
 ble property within the state. The rule for ascertaining the value of 
 such property in this state, as formulated in article 15, is first to as- 
 certain the total market value of the stocks and bonds of such com- 
 pany, or, if they have no market value, their true value, and such sum 
 is deemed to be the trUe value of all the property of that company; 
 from that valuation is deducted the assessed valuation of real estate 
 owned by such company outside of the state of Kansas and not di- 
 rectly used in its business : the total length of the lines of such com- 
 pany and the length of its lines in Kansas are next severally ascertained. 
 The company is then assessed in Kansas upon a sum in such propor- 
 tion to the whole value of the lines of the company as the length and 
 value of the lines in Kansas bear to the total length and value of all 
 the lines owned by the company. Thus, if the length and value of 
 the lines in Kansas be one-tenth of the length and value of all the lines 
 of the company,' then the valuation of the company in Kansas will be 
 one-tenth of the total value of its stocks and bonds, after deducting 
 the assessed valuation of its real estate, as herein provided. We be- 
 lieve this plan to be the fairest to both the state and corporation that 
 has ever been devised ; properly applied, it will result in the assess- 
 ment of the properties of such corporations in Kansas at their full 
 cash value ; a thing long desired, but never heretofore attained. This 
 plan of assessment, in substance and in principle, has been sustained 
 by the United States supreme court, and is unquestionably legal.* 
 This plan of taxation is a change from the old law, and has been 
 
 *W. U. Tel. Co. v. Attorney-general, 125 U. S. 530. 
 W. U. Tel. Co. V. Taggart, 163 U. S. 1. 
 
20 Report of State Tax Commission. 
 
 thoroughly tried in Indiana and Ohio, with excellent results, and we 
 have no hesitation in submitting it as the best possible plan for the 
 true assessment. 
 
 Article 13. Express Companies. — Express companies are herein 
 defined and rules for the assessment of their property laid down. The 
 plan upon which they are assessed is identical with the assessment of 
 telegraph and telephone companies. This plan will result in a very 
 large increase in the assessed valuation of the express companies do- 
 ing business in Kansas. At the present time they are assessed lo- 
 cally and only on their visible property, such as wagons, horses, trucks, 
 etc. Their assessment is almost nominal. Under the rule provided 
 in article 15, and applied also to express companies, the state of Kan- 
 sas will get its proportionate share of all the value of such corporation 
 for the purposes of taxation in this state. It is fair alike to the state 
 and to the corporations. 
 
 Article 14. Pipe Lines. — Pipe lines are defined and are to be 
 taxed in the same manner and on the same plan as telegraph, tele- 
 phone and express companies. These companies are of increasing 
 importance in the state, with the recent discoveries of gas and oils. 
 There is no adequate provision in the old law for their assessment. 
 
 Article 15. Valuation of telegraph, telephone, express and pipe 
 lines. — This article is nearly an exact copy of the Indiana statute, and 
 establishes the rule, as stated above, for the valuation of the property 
 of the companies named. After the total valuation of the state has 
 been secured, it is divided among the various municipalities through 
 which the lines of the company run, in proportion to the length 
 thereof. Stringent penalties are provided for a failure to make the 
 lists and schedules required, and for a failure to pay the taxes assessed. 
 In addition, a form of action is provided for the collection of all such 
 taxes, if delinquent, on behalf of the state or any municipality or 
 municipalities interested. The assessment is made by the state tax 
 commission, except as to local telephone companies whose lines are 
 wholly within the limit of one county. The state tax commission, 
 having very broad powers in the matter of equalizing taxes, is the 
 more capable of assessing these inter-county and interstate corpora- 
 tions equitably. 
 
 Article 16. Railroads and car companies. — The general ma- 
 chinery for the assessment of railroads is unchanged. The lists and 
 schedules required of them are more complete and minute, and among 
 other things they are required to give the value of their intangible 
 property. They are also required to give the amount and market 
 
Review of the Proposed Law. 21 
 
 value, and if no market value the true value, of their capital stock and 
 bonded indebtedness, to be used as a basis in estimating the value of 
 the property for assessment. 
 
 The board of railway assessors are required, in assessing the prop- 
 erty at its true value, to include the value of the franchise, as well as 
 the value of tangible property. It has been urged that if this bill be 
 enacted into law, it might result in a large increase in the assessment 
 of property other than that of railroads, without a corresponding in- 
 crease in the railroad assessment. This fear is without foundation. 
 The state tax commission, as above constituted, equalizes the value of 
 all property, railroad, corporate, and individual, for all purposes. 
 When it shall approach the subject of equalization, if this bill be- 
 comes a law, in June, 1904, it will have before it the assessed valuation 
 of all other property, as well as the assessed valuation placed upon 
 railroad property by the board of railway assessors. It has full power 
 to make all necessary changes to equalize these assessments, and we 
 are not to assume in advance that a board so constituted will fail to do 
 its sworn duty. If this law results, as we believe it will, in a very 
 large increase in the assessed valuation of other property, the state 
 tax commission will, at least, as largely increase the assessment of 
 railway property. 
 
 Car companies. — In connection with the assessment of railroad 
 companies, and cognate thereto, is the assessment of car companies — 
 those corporations or copartnerships owning their own cars, which are 
 hauled by the railroad companies. There are a vast number of these 
 cars — refrigerator, stock, t^nk, fast-freight, Pullman sleeper and din- 
 ing-cars, and others. Of these, none are now taxed save the Pull- 
 man cars. All the others, whose value must be great, wholly escape 
 taxation under the present law. 
 
 We require the companies or copartnerships owning all such cars 
 to make full reports of their business, the cars owned by them, and the 
 cars in Kansas. Each railroad company keeps a record of what is 
 known as "car days.'' Every car owned by such a company or co- 
 partnership is listed, and a record kept of its situation on each day of 
 the year, whether it be running or standing on a siding of that rail- 
 road company. Thus, a car on one day runs from Topeka to Empo- 
 ria ; the next two days it stands on a siding at Emporia ; the next 'day 
 it is hauled to Florence, the next to Wichita, where it again remains 
 for three days. Each of these days on the record is a "car day." 
 Both the car companies and the railroad companies are required in- 
 dependently to report the number of such car days ; the car compa- 
 nies of their own cars, and the railroad companies of all cars on their 
 lines. We add the total number of car days of each company or co- 
 
22 Report of State Tax Commission. 
 
 partnership, and divide that total by the number of days in the year, 
 and the quotient is the average number of cars such company or co- 
 partnership has had in Kansas for that year. They are then assessed 
 upon the full value of the number of cars so found. 
 
 This system is fair to both the owners of the cars and the state. It 
 gives us our share of their property for taxation, and no more. It in- 
 creases the assessed valuation materially over the plan of car mileage 
 and average run, which is in vogue in many states, because we get the 
 assessment of the car whether it is running or standing still. We get 
 it during all the time it is within the limits of the state enjoying the 
 protection of our laws. 
 
 The total assessed valuation so found is divided among the differ- 
 ent municipalities through which the railroads run on the basis of the 
 mileage of the roads, the same as railroad, telegraph and other like 
 property, It is believed that the amount of additional tax gained to 
 the state and municipalities thereof by this single provision will more 
 than pay the expense caused by the addition of two state tax commis- 
 sioners and a county assessor in each county. 
 
 This property at present, while enjoying the protection of our laws 
 and officers of the law, wholly evades the burden of taxation. 
 
 Article 17. General provisions regarding personal property. — 
 This article is practically a copy of the existing law, which provides 
 for the assessment of personal property brought into the state after 
 the 1st day of March. Such property brought into the state prior to 
 the 1st day of November becomes liable to assessment and taxation 
 for that year, and it is made the duty of the assessor to secure its list- 
 ing and valuation and proper levy of tax thereon, unless the owner 
 thereof is able to show to the satisfaction of the assessor that the 
 property has been listed for taxation in some other county of the 
 state, or some other state or territory, before February 1 of that year. 
 Provision is also made for the collection of the tax upon personal 
 property, where the same has been sold or is about to be sold, with- 
 out leaving sufficient property in the hands of the owner to pay the 
 tax; and all township and city officers are required to inform the 
 county attorney of any attempted sales, levies of attachment or re- 
 movals that might avoid the payment of the tax thereon. 
 
 Article 18. Listing and valuation of real estate.— Under the 
 new law real property will be assessed once in four years, instead of 
 once in two years, as now. It is believed that a thorough assessment 
 once in four years is sufficient, with power to make necessary changes 
 where buildings have been destroyed or improvements made. In 
 some of the states the new laws provide for the assessment of realty 
 once in ten years, and none less than four. The saving in the matter 
 
Review of the Proposed Law. 23 
 
 of assessment of realty under this plan will be considerable. The first 
 assessment is made in 1904 ; the second assessment in 1906, instead of 
 waiting four years, for the reason that in putting in effect the new 
 law inequalities will necessarily occur ; so that it is deemed advisable 
 to have the second assessment at the end of two years. 
 
 Provision is made for the proper assessment and valuation of lease- 
 hold interests of minerals, mineral springs, oil, and gas, where such 
 interest is held separately from the fee. Such leases are required to 
 be filed for record, and failure so to file them avoids such lease. The 
 register of deeds is required to furnish the county assessor a list of 
 all such leases, and it is the duty of such assessor to ascertain the true 
 value of all such leasehold interests for the purposes of taxation. In 
 case the taxes are not paid upon such leasehold interests, the owner 
 of the fee is given the first right to purchase the same at tax sale for 
 the full amount of the tax assessed. If the right is not exercised by 
 him, such interest' is sold as other property. The oath provided for 
 the assessor, which is appended to the schedule of real estate, is 
 much more binding and stringent than under the old law. It has not 
 been deemed necessary to make radical changes in the assessment of 
 realty. Real property is visible, and but very little of it escapes taxa- 
 tion. All that is necessary is. that it should be assessed at its true 
 value, as other property. 
 
 Article 19. Duties of Officers. — The county assessor has general 
 supervision over the assessment of all property in his county as made 
 by the deputy assessors. He is required to visit each deputy assessor 
 at least once during the assessment, and see that he is complying with 
 the law. The lists and schedules of property, when completed by the 
 deputy assessors, are first returned to the county assessor, whose duty 
 it is to carefully examine them and see that they comply with the 
 law. It is his duty to examine the county records in the office of the 
 register of deeds, probate judge, and district clerk, to see that all prop- 
 erty of record, such as real-estate and personal-property mortgages, 
 liens, judgments, and estates, are properly listed and assessed, and it 
 is made the duty of those officers to assist him in such examination. 
 
 The county assessor is an arm of the state tax commission. In ad- 
 dition to obeying the law herein laid down, he must obey the rules 
 and regulations made by the state tax commission from time to time 
 regarding assessment. From time to time he will be visited by one 
 of the state tax- commissioners and his work supervised and controlled 
 by them. In case he fails to obey the law and regulations of the 
 state tax commission, he may be summarily removed, and the governor 
 fills the vacancy so created. This provision removes all danger of a 
 corrupt or inefficient officer holding so long a term. His duties are 
 
24 Report of State Tax Commission. 
 
 clear and precise, and he gives a bond for the faithful fulfilment of 
 his duties, upon which any municipality may recover any tax lost; 
 and he is held responsible to the state tax commission. Having re- 
 vised the lists and schedules returned to him by the deputy assessors, 
 the county assessor files the same with the county clerk, and it is 
 made the duty of the county clerk, as now, to further examine and 
 revise such lists and schedules, to the end that all property may be 
 included, and assessed at its true value. Wide powers are given both 
 the county and deputy assessors in the matter of taking evidence for 
 the purpose of securing hidden or omitted property. 
 
 Article 20. County hoard of equalisation. — The present board of 
 county equalization is broadened by the addition of the county clerk 
 and the county assessor to the board of county commissioners. The 
 county clerk is particularly familiar with tax matters, and the county 
 assessor, having the general supervision of the assessment, will bring 
 to the assistance of the new board far more knowledge than it could 
 formerly have had upon the subject of equalization. The powers and 
 duties of the board of equalization, the time and notice of their meet- 
 ing, remain the same as now. Any officer of the county or any per- 
 son dissatisfied with the action of the county board of equalization 
 in raising or refusing to raise any assessment may appeal to the 
 state tax commission from such order, upon giving bond to pay the 
 costs of such appeal. If, however, such appeal is taken by a county 
 officer, such as county assessor or county clerk, no bond is required. 
 This is an innovation, and we submit it in full belief that it will prove 
 of great value. 
 
 It is a well-known fact that at the present time gross inequalities 
 exist not only between the assessment of various counties, but between 
 the assessment of individuals and corporations in the same county, 
 and frequently local influences are too strong to permit the proper 
 correction of such inequalities. Sometimes a corporation is too pow- 
 erful to Ijave a proper assessment made of its property ; sometimes it 
 is too unpopular to secure justice in the matter of assessment ; and the 
 same is to a certain extent true of individuals. By this appeal we re- 
 move the subject wholly from local influences to a board having full 
 power to correct the inequalities, and independent of all causes that 
 may lead thereto. This subject will be considered in the next article.. 
 As soon as the board of equalization has completed its work, the 
 county clerk is required, as now, to make an abstract of the property 
 of his county, and forward the same to the state auditor for the use of 
 the state tax commission. 
 
 Article 21. State hoard of equalization. — The state tax commis- 
 sion, consisting of the two state tax commissioners, the state auditor,. 
 
Review of the Proposed Law. SS' 
 
 secretary of state, and state treasurer, will meet in Topeka on the 
 first Monday of June in each year, for the purpose of equalizing as- 
 sessments. They are given power to equalize the assessment of all 
 property in the state, railroad as well as other property. They may 
 not only raise or lower the assessment of a county, but they may raiser 
 or lower the assessment of any class of property for the purpose of 
 equalizing it with the assessment of other property. In making such 
 increases or decreases, they will be made by per cent., and certified to- 
 the county clerk, and the county clerk thereupon extends such in- 
 crease or decrease upon his rolls, so as to make the assessment con- 
 form to the order of the state board of equalization. No assessment 
 is final until the state board shall have made and completed its re- 
 view, and its assessment is the assessment upon which all levies for taxa- 
 tion are based. Instead of having, as now, one assessment for state- 
 tax, and another for local purposes, the new law will have but one as- 
 sessment, that finally fixed by the state board, which will be the as- 
 sessment for all purposes. 
 
 In addition to their other powers, the state board will hear and de- 
 termine the appeals provided for in the preceding section, and confirm 
 or alter the order of the local board of equalization, and their decision 
 will be final, and will be certified to the county clerk of the proper 
 county, who will alter the assessment upon his rolls to conform to the 
 order of the state board. Provision is made for the taxing and pay- 
 ment of costs of appeals in all cases. It will thus be seen that the 
 state board of equalization has greatly increased powers over the old 
 law, and, if it shall follow the spirit of the law, inequalities of assess- 
 ment between the various counties and between the various classes of 
 property will be practically impossible. If the state board shall find 
 that railroad property is assessed too low, or that notes and mortgages- 
 are assessed too low, or that any one class of property is assessed at 
 other than a uniform rate with other property, it has full power to 
 alter and correct the assessment, and it may be said that there is no 
 assessment of any kind of property until the state board has completed 
 its labors. The two tax commissioners, sitting as members of this 
 board, are supposed to have spent the previous year in studying mat- 
 ters of taxation, familiarizing themselves with the valuation of all 
 classes of property in the various counties, and supervising the acts- 
 of the county assessors. In addition, they will have met, at least 
 once in two years, all the county assessors in general session at To- 
 peka, thereby keeping themselves in touch with all local assessments. 
 
 It seems to us that, with these broad powers given to the state 
 board, we have effectually prevented the present inequalities that we 
 have pointed out in the opening pages of this report. With such a 
 
26 Report of State Tax Commission. 
 
 provision, it will no longer be possible to assess horses at $5 in one 
 county, at $140 in another ; to assess cattle at $1 in one county, and 
 $16 in another ; and all property can be assessed at as nearly its true 
 value as it is possible to ascertain it. The county assessor will con- 
 stitute, in a sense, an inquisitor, searching the records of his county, 
 and taking testimony when necessary, for the purpose of securing the 
 full listing of all classes of property. The state board of equalization 
 will be the court of last resort upon all matters of taxation, with full 
 power and discretion to compel a uniform assessment of every kind 
 of property throughout the state, assisted, as it will be, by the special 
 and exact knowledge obtained by the two state tax commissioners. 
 The state tax commission also apportions the amount of state taxes 
 as required by law among the various counties. 
 
 Article 22. Tax levies. — The Commisionhas thought wise in the 
 new law to remove the ambiguity which existed in the old law re- 
 garding the responsibility of counties to the state for their several 
 portions of state tax. The old law has been amended several times, 
 and it has required several decisions of the supreme court to define 
 that liability, and, even with these interpretations secured, many coun- 
 ties persistently violate the law, and refuse to levy the state. tax upon 
 the valuation established by the state board of equalization, and also 
 refuse to levy a state delinquent tax to cover past deficiencies. It 
 follows, from this practice, that the state is unable from year to year 
 to know with any degree of certainty what amount of revenue it will 
 receive from a given levy. There is no hardship and no inequality in 
 requiring each county to pay in full the amount apportioned to it, 
 without rebate or deduction of any kind. 
 
 The new law provides in express terms that, after the state tax com- 
 mission shall have apportioned to a county its share of the state ta_x 
 for that year, there shall be no discount or rebate from that share 
 for any cause, but the county shall be liable to the state for the 
 amount so apportioned, and it is made the duty of the county clerk 
 to extend sufficient levy, to pay that amount. If for any reason that 
 levy fails to realize the specified amount, he is required, upon the re- 
 port of the state auditor in the following year of the deficiency, to 
 levy a delinquent tax sufficient to supply the same. This ' principle 
 has been approved as valid by our supreme court, and thus the state 
 can be assured from year to year of realizing the exact amount of 
 revenue appropriated by the legislature. In no other way can this be 
 done. The general regulations regarding tax levies, and the officers 
 who shall make them, remain the same, except that, in view of the 
 fact that we expect the operation of the new law to result in a great 
 
Review of the Proposed Law. 27 
 
 •increase in the assessed valuations, we have recommended a corre- 
 sponding decrease in the power of municipalities to levy taxes for cut- 
 rent expenses. 
 
 Article 23. Collection of taxes. — The old law with regard to the 
 collection of taxes has received but little criticism. It is familiar to 
 both lawyers and laymen. It has been thoroughly interpreted by the 
 courts, and is in the main as fair a law as can be constructed. We 
 have made but few changes in it. The manner of preparing the tax- 
 rolls, receipting for the money received, keeping the accounts thereof 
 and the checks upon the county treasurer can be greatly improved, 
 and this we leave to the state tax commission, giving it the power to 
 perfect a uniform system of books and accounts and a simpler man- 
 ner of keeping the accounts of the county, and to enforce the adoption 
 and use of the same. The time of the receipt of tax-rolls by the 
 county treasurer, the rebates and penalties, general liability of officers 
 in connection therewith, all remain unchanged. The general public 
 is thoroughly familiar with these, and it seemed to us that no good ob- 
 ject could be subserved by any change. 
 
 Article 24. Sale of real estate for taxes. — What has been said 
 under the preceding article regarding the collection of taxes applies 
 with equal force to article 24. No complaint has been made of the 
 old law regarding the sale of real estate for taxes. It has worked with 
 general satisfaction for many years. The entire body of law regard- 
 ing the sale of real estate for taxes, the conveyance of the' same by 
 deed, redemption and cognate matters has been fully explored and 
 defined by the courts, and unless some strong reason could be shown 
 for a change no change should be made. We have, therefore, left un- 
 changed the time of the sale of real estate for taxes, the manner of the 
 aame, the advertisement thereof, the time and manner of redemption, 
 the time for making a deed, the character and details thereof, and the 
 general rules regarding tax certificates and tax deeds. 
 
 We have left unchanged the remedies now provided by law to the 
 holders of tax deeds, and have added one more that seemed to us a 
 necessity. Under the present law, the holder of a tax deed, being out 
 •of possession, must secure possession or bring some form of action 
 within two years. Being out of possession, the only form of action is 
 -ejectment, in which he declares upon his tax deed as an absolute title. 
 If the tax deed fails to carry a fee-simple title, as is usually the case, 
 the holder thereof, plaintiff in the ejectment suit, is taxed with all the 
 ■costs. True, he may be given a lien for the amount of his taxes, but 
 in many cases the costs will amount to more than all the interest upon 
 ihe sum he has invested, and the transaction will be a clear loss to 
 
28 Report of State Tax Commission. 
 
 him. We have provided an equitable remedy, allowing him to de- 
 clare upon his tax deed as a lien, and to enforce the lien by foreclosure 
 and sale as in other cases. 
 
 The new law repeals entirely the provision allowing county com- 
 missioners to compromise delinquent taxes. It has been the general 
 experience that this provision has not been satisfactory. Even when 
 exercised with the utmost care, it has frequently led to a compromise 
 of taxes for far less than could have been obtained from the property ■ 
 at public sale, resulting in a loss to the county of a portion of this 
 tax. This evil has become so great that in some municipalities tax- 
 payers persistently refuse to pay their real-estate taxation, relying 
 upon some time being able to obtain a compromise from the county, 
 and thus relieve themselves of a portion of the burden. We have 
 therefore provided, instead of a compromise by the county commis- 
 sioners, a foreclosure at the end of three and one-fourth years of the 
 liens held by the county for delinquent tax ; a sale of the property to- 
 satisfy the same and the costs and charges. The fees of the sheriff 
 and county attorney are limited in amount, and the county may unite 
 in one action all of the tax liens which it holds that have run the req- 
 uisite time. By this public sale, the county will realize, if not its- 
 full tax, at least all the property is worth. 
 
 We have, by slight amendment, removed several ambiguities from 
 the old law, which the supreme court has been called upon to explain. 
 Our endeavor has been to make the law so plain that the county offi- 
 cers might gather the full measure of their duties, and the public their 
 rights and obligations, from the body of the law, without resorting to- 
 decisions of the courts for interpretation of the same. 
 
 Article 25. Taxation of inheritances and iequests. — This ar- 
 ticle contains the law which places a tax of $5 upon every $100 
 of the clear market value of certain estates which pass by will 
 or the intestate laws of this state. When the estate passes to any 
 direct heir, either in the ascending or descending line, or to wife or 
 husband, brother or sister, or legally adopted child or children of the 
 decedent, the law does not apply. Also, all estates to the value of 
 1500 shall be exempt. The tax is payable at the death of the decedent, 
 and remains a lien on the estate until paid. It must be paid by the 
 administrator or other person having the estate in charge to the 
 county treasurer, who in turn pays it to the state treasurer, for the use 
 of the state. 
 
 The law is explicit in defining the duties of administrators, execu- 
 tors, and trustees, and contains provisions for appraising estates and 
 for collecting the tax, where it is sought to be evaded by gift's made 
 prior to the death of the grantor, or by bequests given in the form of 
 
Review of the Proposed Law. 29 
 
 excessive remuneration to administrators or executors. The probate 
 court has jurisdiction to hear and determine all questions in relation 
 to the tax arising under the provisions of this act, and it is made the 
 duty of the county assessor, and the county attorney and county treas- 
 urer in certain cases, to assist in collecting the tax. No administra- 
 tor, executor or trustee shall be discharged from his liability for the 
 tax until he can produce a receipt countersigned by the proper county 
 and state officers showing that the tax has been paid. 
 
 The inheritance tax conforms to many requirements of an ideal tax 
 system. It can be easily collected, with little expense ; no other tax 
 being more certain in its operation, or producing so great a revenue 
 upon so small an outlay for expense of collection. Coming from the 
 source it does, it causes a minimum of inconvenience and hardship to 
 those compelled to pay it. Unlike many other taxes, it is not a tax 
 upon consumption and it cannot be shifted. It cannot be said to dis- 
 courage thrift and industry, since those who pay it have no part in 
 producing the wealth upon which it is levied. 
 
 In order that property may pass by inheritance and bequest, the 
 existence of law, order and government are very essential, and it is but 
 simple justice that those profiting by these conditions should pay ac- 
 cordingly. The supreme courts of various states and the supreme 
 court of the United States have sustained the legality of the inherit- 
 ance tax, and have uniformly held that it is a tax not upon property, 
 but rather a tax upon the privilege of acquiring property of the de- 
 ceased, which privilege is given and protected by law. The system 
 of taxing inheritances exists in all the European states, as well as in 
 the Australian colonies and provinces of Canada. Inheritance-tax 
 laws are also found in the following states : California, Colorado, 
 Connecticut, Delaware, Illinois, Iowa, Maine, Maryland, Massachu- 
 setts, Minnesota, Missouri, Montana, New Jersey, New York, Ohio, 
 Pennsylvania, Tennessee, Virginia, and West Virginia. So just and 
 efficient is this system of taxation, that we believe that it is only a 
 matter of time until inheritance-tax laws will be found upon the stat- 
 ute-books of every state. 
 
 GENERAL CONSIDERATIONS. 
 
 The subject of taxation is becoming of increasing importance from 
 the vast growth in the proportionate size of its burdens. The increas- 
 ing complexity of our civilization greatly swells the expense of gov- 
 ernment. Grovernment, state, federal, and municipal, constantly tends 
 to assume new functions, provide new and expensive machinery, and 
 greatly add to its cost. In 100 years our federal population has grown 
 about fifteenfold, and federal taxation has increased a hundredfold. 
 The city of New York alone to-day collects and disburses more reve- 
 
Report of State Tax Commission. 
 
 nue than the federal, state and municipal governments of the country 
 did 100 years ago. Every state in the union has been brought face to 
 face with the problems of taxation : how to provide this increased 
 revenue, and equitably adjust its burdens. The tendency of tax dis- 
 cussion of recent years is toward the abandonment of the general- 
 property tax, owing to the failure to collect the tax on personal 
 property, and to substitute, in lieu of a tax on personal property, the 
 taxation of corporations. This is more particularly true in the Eastern 
 states, where personal property has largely assumed a corporate form. 
 In this state we are not allowed by the constitution any such alterna- 
 tive, even if we were inclined to recommend it. We do not believe 
 that the general-property tax, to which we are confined by the con- 
 stitution, has ever been fairly tried in this state by a modern, adequate, 
 well-adjusted law. Until such has been tried and failed, we still be- 
 lieve in the general-property tax as the fairest that can be levied in a 
 community like ours. 
 
 It has been suggested as a hardship, among others, that the local 
 money-lender should be taxed upon his mortgage, while the foreigner 
 who lends his money in Kansas escapes taxation. In theory, at least, 
 the foreigner is somewhere taxed upon his mortgage ; and this is ab- 
 solutely true in practice as relates to the loans, of insurance companies 
 and savings-banks, two sources from which much of the money from 
 abroad comes to Kansas. Mortgages and notes and other securities 
 are protected by the laws of Kansas in the same measure as other 
 property. In fact, it may be said that they invoke the time of courts 
 for their protection to a greater extent than all other classes of prop- 
 erty. And it is hard to see why the merchant or farmer should pay 
 from the increnient of his capital in return for the protection of 
 government and the money-lender should not. All forms of property 
 enjoy the equal protection of the laws, and it seems equitable that 
 they should pay equally the burdens of the government that main- 
 tains and enforces those laws. 
 
 The new law repeals the provision allowing debts to be offset 
 against credits before the net credits are assessed for" taxation. We 
 are unable to see why debts should be offset against credits and not 
 against any other form of property. We have felt that if a taxpayer 
 is permitted to offset against his notes and bills receivable the amount 
 he owes, he ought also to be allowed to offset debts against any other 
 class of property. To carry this principle to that extent would open 
 the doors to fraud, and would, we feel, conceal a very large amount of 
 assessable property. 
 
 Cognate to this matter is the suggestion that mortgaged realty 
 should only pay taxes upon the equity, i. e., the net value above the 
 
Review of the Proposed Law. 31 
 
 mortgage. This law has been tried thoroughly in other states, nota- 
 bly Missouri and California, where the attempt has been made to 
 separate the tax by placing part upon the mortgage and part upon the 
 land. In every case it has resulted in the raising of interest rates to 
 correspond to the amount of tax transferred from the land to the 
 mortgage, and, as a result, the borrower pays, in increased interest, 
 the amount of his tax to the mortgagee, who, in turn, transfers it to 
 the state. It is another illustration of that curious shifting of the 
 burden of taxation which we are just beginning to understand ; and 
 if we find ourselves unable to relieve realty in this manner from taxa- 
 tion by offsetting its indebtedness, we do not feel that any other class 
 of property should be relieved in the same way. We have endeavored 
 throughout this bill to place the burden of taxation upon every kind 
 and class of property that invokes or enjoys the protection of our 
 laws for any length of time, by assessing it all, and at its true value. 
 
 It has been suggested that the county assessor should be given the 
 power to examine the books of banks for the purpose of ascertaining 
 the amount of money deposited to the credit of individuals. Where 
 such power has been given, it has simply resulted in driving bank de- 
 posits out of the state. There is a limit in tax matters beyond which 
 inquisitorial methods may not go without defeating their own object, 
 by driving property beyond the reach of the taxing power. In this 
 connection we invite particular attention to the list or schedule of 
 property filled out by the taxpayer himself ; the very searching inter- 
 rogatories with reference to the possession of money, and its possible 
 transfer to evade the tax, and the rigid and binding oath that accom- 
 panies it. 
 
 It may be suggested that this law increases the number of state 
 and county officers and will add to our expense proportionately. The 
 actual work of assessment by the deputy assessors will cost no more 
 than under the present system by township and city assessors, as the 
 pay is the same. The only additional expense to the county is for a 
 county assessor, and to the state, of two state tax commissioners and 
 a clerk of the state tax commission. It being cejftain that no effect- 
 ual method of assessment can be obtained with the present imperfect 
 and desultory agencies, there seems to be no way of avoiding the in- 
 creased official force and expense. No state that has revised its tax 
 laws of recent years has been able to accomplish anything other than 
 by this method of increased power and increased expense. And in 
 every instance they have found the increased expense so widely and 
 equitably distributed by the increase of the valuations and the assess- 
 ing of hidden and omitted property, that it has not been anywhere a 
 conscious burden. We believe that in more than one single item, 
 
32 Report of State Tax Commission. 
 
 which under the proposed bill will be assessed for the first time, or 
 upon which the assessment will be raised to a fair basis, the tax col- 
 lected will more than pay all the additional expense. 
 
 The proper adjustment of the increasing burdens of taxation is one 
 of the most important of all the functions of government, if not the 
 most important. It should be treated with care and skill and trained 
 experience that its peculiar problems demand. This cannot be done 
 without increasing the expense. And, much as we desire to limit our 
 governmental expenses, it is fallacious economy to cripple the revenue 
 department by an unwillingness to provide ample machinery for its 
 proper management. 
 
 We are aware, in submitting this bill and report, that it must run 
 the gauntlet of a year's criticism before it can be referred to the com- 
 ing legislature. Doubtless defects will be discovered. We welcome 
 intelligent and impartial discussion of every feature of it. We depre- 
 cate interested, partial, captious and unthinking criticism. We believe 
 that a full investigution and understanding of the general system of 
 county assessors, and a state tax commission interdependent and 
 mutually helpful, will command almost unanimous approval. 
 
 Believing, as stated heretofore, that this bill, if enacted, will result 
 in a large increase of assessment, we present herewith a bill amend- 
 ing the present limitations on the power of municipalities to issue 
 bonds by reducing the same one-half, and, also, to reduce the limita- 
 tions on the power of municipalities to levy current expenses one- 
 half, so that the temptations to extravagance arising from increased 
 bonding and taxing power may be removed. It is not thought neces- 
 sary to print these two amendatory bills for circulation, as the above 
 statement covers their whole scope and effect. 
 
 Under the law, this Commission will meet again on or before the 
 1st day of July, 1902, to consider all suggestions that may have been 
 made, and to make such changes as those suggestions, and the discus- 
 sion that the bill will probably provoke, may render advisable and 
 proper. 
 
 C. P. HURKEL, Senator 2d District. 
 P. DUMONT SMITH, Senator S8th District. 
 JOHN FRANCIS, Representative 20th District. 
 EMIL GROSSER, Representative 61st District. 
 C. P. BIDDLE, Representative 98th District. 
 P. E. GRIMES, State Treasurer. 
 GEO. E. COLE, Auditor of State. 
 A. A. GODARD, Attorney-general. 
 
AN ACT 
 
 To Provide for the Assessment, Levy and 
 Collection of Taxes. 
 
 Be it enacted l)y the Legislature of the State of Kansas: 
 
 AKTICLE 1. — Ppopertt Subject to Taxation — Definition 
 
 OF Teems. 
 
 Section 1. All property in this state not expressly exempt there- 
 from shall be subject to taxation in the manner prescribed in this act. 
 
 Sec. 2. The terms "real property," "real estate," and "land," when 
 used in this act, except as otherwise specifically provided, shall in- 
 clude not only the land itself, but all buildings, fixtures, improve- 
 ments, mines, minerals, quarries, mineral springs and wells, oil and 
 gas rights, and privileges pertaining thereto. 
 
 Sec. 3. The term "personal property," when used in this act, shall 
 include every tangible and intangible thing which is the subject of 
 ownership and not real property as defined in section 2 of this act. 
 
 Sec. 4. The term "property," when used alone in this act, shall 
 mean and include every kind of property, tangible or intangible, sub- 
 ject to ownership. 
 
 Sec. 5. The term "money," when used in this act, shall mean coin, 
 and notes circulating as money, whether in possession or on deposit 
 subject to be withdrawn in money. 
 
 Sec. 6. The term "credit," when used in this act, shall mean and 
 include every demand for money, labor, or other valuable thing, 
 whether due or to become due. 
 
 Sec. 7. "Town" or "village," when used in this act, shall include 
 every place laid out in lots or blocks other than incorporated cities. 
 The word ''cities" shall include only places incorporated as such. 
 
 Sec. 8. The words "he," "his," or "him," when so used as to refer 
 to a female, shall be held to mean "she," "her," or "hers," and when 
 so used as to refer to more than one person, "they," "their," or "them," 
 as the sense may require. 
 
 —3 (33) 
 
34 Report of State Tax Commission. 
 
 AKTICLE 2.— Peopeety Exempt feom Taxation. 
 
 Section 9. The property described in this section, to the extent 
 herein limited, shall be exempt from taxation : 
 
 Pirst. — All property belonging exclusively to the United States or 
 to this state. 
 
 Second.— Ml property belonging exclusively to any county, city, 
 town, or school district, used exclusively for the benefit of such 
 county, city, town, or school district, except lands bid off for counties 
 or cities at tax sale, 
 
 Third. — All lands used exclusively as graveyards. 
 
 Fourth. — All buildings and parts of buildings belonging to scien- 
 tific, literary and benevolent associations, used exclusively for scien- 
 tific, literary or benevolent purposes, together with lands occupied by 
 such institutions and attached thereto, if not in part or in whole 
 leased or otherwise used with a view to profit ; also any books, papers, 
 furniture, apparatus and instruments belonging to such association 
 and used exclusively for scientific, literary and benevolent purposes. 
 
 Fifth. — All moneys and credits belonging exclusively to universi- 
 ties, colleges, academies, or public schools of any kind, or to religious, 
 literary, scientific, benevolent or charitable institutions or associations, 
 appropriated solely to sustain such institutions or associations, not ex- 
 ceeding in amount or income arising therefrom the limit prescribed 
 by the charter of such institution or association. 
 
 Sixth. — All buildings used exclusively as places of public worship, 
 as public schoolhouses, or both, with the furniture and books therein 
 contained, and used exclusively for the accommodation of schools or 
 religious meetings, together with the grounds owned thereby, if not 
 leased or otherwise used with the view of profit ; and also any parson- 
 age or dwelling owned by any church society and occupied by its 
 pastor as a residence, together with the grounds on which it is 
 situated, 
 
 Seventh. — All fire-engines and other implements used for the 
 extinguishment of fire, with the buildings used exclusively for the 
 safe-keeping thereof and for the meeting of fire companies, whether 
 belonging to any town, city or village or to any fire company organ- 
 ized therein. 
 
 Eighth. — Personal property of the value of two hundred dollars to 
 each family. 
 
 Ninth. — The wearing apparel of every person. 
 
 Tenth. — All publio'libraries. 
 
 Eleventh. — Family libraries and school-books of every person and 
 family, not exceeding in value in any one case fifty dollars. 
 
 Twelfth. — All real estate, not exceeding one-half acre in extent, and 
 
The Proposed Law—Artide 3. 35 
 
 the buildings thereon situate, owned and used exclusively by any 
 post of the Grand Army of the Republic or its auxiliaries as a place 
 of meeting or as a memorial hall, if not leased or otherwise used with a 
 view to profit ; and all books, papers, furniture, apparatus and instru- 
 ments belonging to such post or its auxiliaries shall be exempt from 
 taxation. 
 
 ARTICLE 3.— State Tax Commission. 
 
 Section 10. On the first day of May in the year 1903, the execu- 
 tive council shall select two tax commissioners, who shall hold office 
 until the second Monday in January, 1905, and until their successors 
 are elected and qualified. At the general election in the year 1904 
 there shall be elected one tax commissioner who shall hold his office 
 for two years, commencing on the second Monday in January follow- 
 ing his election, and one tax commissioner who shall hold his office 
 for four years, commencing on the second Monday in January follow- 
 ing his election. At each general election thereafter there shall be 
 elected one tax commissioner, whose term of office shall be for four 
 years, commencing on the second Monday in January following his 
 election. 
 
 Sec. 11. Said tax commissioners shall each receive as compensa- 
 tion for services the sum of twenty-five hundred dollars per an- 
 num, to be paid in the same manner as other state officers are paid. 
 They shall qualify by taking the oath required of other state officers 
 and by giving bond to the state of Kansas in the sum of ten thousand 
 dollars each, conditioned that they will well and truly perform their 
 duties as tax commissioners and will faithfully observe the laws re- 
 garding the assessment and equalization of property. 
 
 Sec. 12. The said tax commissioners, together with the auditor of 
 state, state treasurer, and secretary of state, shall constitute the state 
 tax commission. The state tax commission shall organize by choos- 
 ing one of the tax commissioners as president and the other tax com- 
 missioner as secretary of the commission, and by the selection of such 
 clerical force as may be necessary, said clerk or clerks to receive 
 such compensation as shall be provided by law. The executive coun- 
 cil shall provide suitable room or rooms in the state capitol for the 
 use of the said commission. 
 
 Sec. 13. Three members of the state tax commission shall consti- 
 tute a quorum for the transaction of business. 
 
 Sec. 14. The said state tax commission shall provide a uniform 
 method of keeping the tax-rolls and books relating to taxation in 
 each county of the state. They shall formulate and send to the proper 
 officer in each county all necessary forms not herein provided for, to 
 
36 Report of State Tax Commission. 
 
 be used in the listing, assessment and return of property. Said state 
 tax commissioners, or one of them, shall from time to time, as often 
 as may be necessary, visit each county in the state for the purpose of 
 requiring the proper assessment and return of property, a uniform 
 value thereof, and the use of forms and system of keeping accounts 
 provided by law or by the state tax commission. The state tax com- 
 mission shall have general supervision and direction of county assess- 
 ors in the performance of their duties, and shall regulate and supervise 
 the due performance thereof. The state tax commission shall, at least 
 once in two years, require the county assessors of the state to meet 
 with the commission at the state capital, upon a day designated, for 
 the purpose of considering matters relating to taxation, to secure a 
 uniform valuation throughout the state, and to discuss and formulate 
 any needed changes in the laws relating to taxation or the forms or 
 methods of keeping the books and accounts thereof. The actual and 
 necessary expenses of county assessors in attending said meeting shall 
 be paid by their respective counties. 
 
 AETICLE 4.— Assessors. 
 
 Section 15. The board of county commissioners of each county 
 shall, at their regular meeting in July, 1903, appoint a competent 
 person, who shall be a resident and taxpayer of said county, as 
 cqunty assessor, who shall hold his ofBce until the first Tuesday after 
 the first Monday in January, 1905, and until his successor is elected 
 and qualified. At the general election in 1904, and each four years 
 thereafter, there shall be elected a county assessor in each county of 
 the state, whose term of office shall be four years and until his suc- 
 cessor is qualified. Said term shall commence on the first Tuesday 
 after the first Monday in January following his election ; said county 
 assessor shall hold office for one term only, and shall not be eligible 
 to or a candidate for any office during the term for which he is 
 elected. Immediately upon the election of such assessors, they shall 
 qualify as hereinafter provided, and shall perform such duties and 
 shall receive such compensation as shall be provided by law. 
 
 Sec. 16. At the first meeting of the board of county commissioners 
 after said county assessor shall take office, the said county assessor and 
 the board of county commissioners shall determine the number of dep- 
 uty county assessors necessary to properly assess the property in such 
 county, and the county assessor, by and with the consent of the board 
 of county commissioners, shall at once appoint the number of deputy 
 assessors so agreed upon, such selection to be made as far as possible 
 from the difPerent townships, cities and wards of cities in said county ; 
 said deputy assessors shall perform the duties and receive the com- 
 
The Proposed Law — Article Jf. 37 
 
 pensation provided by law ; they shall , hold their office during the 
 pleasure of the county assessor, and any vacancy occurring in the 
 office of the deputy assessor from any cause shall be filled by appoint- 
 ment of the county assessor, by and with the consent of the board of 
 county commissioners ; the county assessor shall assign to each deputy 
 assessor the district or territory to be assesped by him, but no deputy 
 assessor shall perform any of the duties of his office in the township, 
 city of the third class or ward of any city of the first or second class 
 in which the said deputy assessor resides. 
 
 Sec. 17. The county assessor, before entering upon the duties of 
 his "office, shall take and subscribe an oath to well, faithfully and 
 impartially perform such duties, and execute a bond to the state of 
 Kansas, with good and sufficient sureties, to be approved by the 
 board of county commissioners of the county, in such sum as shall 
 equal two and one-half per cent, of the total taxes collected in such 
 county during the last preceding year ; but in no case shall the amount 
 of such bond be less than two thousand dollars ; said bond to be con- 
 ditioned for the faithful performance of all duties imposed by law. 
 The state or any municipality aggrieved or injured by the wilful neg- 
 lect of duty by the county assessor, or any of his deputies, may recover 
 upon such bond the amount lost to the state or any municipality on 
 account of such neglect by the county assessor or his deputy, together 
 with the costs of suit and a reasonable attorney's fee for the county 
 attorney of the proper county for prosecuting such action ; said fee to 
 be fixed by the court rendering judgment in such action. The board 
 of county commissioners shall require a surety-company bond from 
 the county assessor whenever practicable ; and if a surety-company 
 bond be given, the expense thereof shall be assumed by the county. 
 
 Sec. 18. The county assessor shall receive as compensation for his 
 services the following sums : 
 
 In counties having a population of eight thousand or less, foiir 
 dollars per day for the time actually and necessarily employed. 
 
 In counties having a population of from eight thousand to thirty 
 thousand, five dollars per day for the time actually and necessarily 
 employed. 
 
 In counties having a population of from thirty thousand to forty 
 thousand, the county assessor shall receive a salary of one thousand 
 dollars per annum. 
 
 In counties of over forty thousand population, the county assessor 
 shall receive a salary of twelve hundred dollars per annum. 
 
 The per diem and salaries of the county assessors shall be paid 
 quarterly by the board of county commissioners at any regular meet- 
 ing. 
 
38 Report of State Tax Commission. 
 
 The compensation of the deputy assessors shall be three dollars per 
 day for the time actually and necessarily employed in the discharge 
 of their duties ; vouchers for the amount claimed by deputy assessors 
 as such compensation shall be approved by the county assessor of 
 their county before the claims are allowed by the board of county 
 commissioners. The board of county commissioners may allow the 
 claims of deputy assessors for their services at any regular meeting 
 after the returns made by such deputies have been duly verified and 
 filed. The compensation of county assessors and their deputies shall 
 be paid from the treasury of their respective counties. 
 
 Sec. 19. In case the office of county assessor in any county Shall 
 become vacant, the governor shall appoint a person to fill such va- 
 cancy ; the person so appointed shall qualify by giving such bond 
 and taking such oath as is required in other cases, and shall fill the 
 office for the unexpired term. 
 
 Sec. 20. Each deputy assessor shall be charged with the duty of 
 listing and returning all property subject to taxation in the township, 
 district, city or ward assigned him in the manner provided in this act. 
 
 Sec. 21. It shall be the duty of the deputy assessors, when making 
 the assessment of personal property, to make an exact list of all per- 
 sons of either sex of the age of twenty-one years and upward in each 
 district, city, township or ward on the first day of February of each 
 year, and file the same in the office of the county assessor, designating 
 the district, township, city or ward in which such persons reside. 
 
 Sec. 22. The lists of adult residents of each county, as provided in 
 the preceding section, shall be sworn to as correct and filed with the 
 county assessor of the proper county on or before the first day of April 
 of each year, and for every day thereafter that the deputy assessor 
 shall fail to make these returns he shall be fined one hundred dollars 
 and costs of suit. 
 
 Sec. 23. The several deputy assessors, in addition to their duties 
 as hereinbefore prescribed, shall annually, on or before the first day of 
 April, make an enumeration of the persons residing in their respective 
 districts, townships, cities or wards on the first day of February, and 
 make returns thereof to the county assessor withi the returns of the 
 valuation of property. 
 
 Sec. 24. In addition to the statistics required by this act, there 
 shall be taken an enumeration of honorably discharged volunteer union 
 soldiers of the civiland Spanish wars, showing the state in which en- 
 listed, arm of service, and number of command to which attached; 
 also in what prison confined, if a prisoner of war. 
 
 Sec. 25. The county superintendent of public instruction of the 
 
The Proposed Law — Article ^. 39 
 
 several counties of the state shall, on or before the fijst day of Febru- 
 ary of each year, furnish to the county assessor, for the use of the 
 deputy assessors of the county, a map of the district, city, or township 
 to which each deputy assessor has been assigned, showing the number 
 and metes and bounds of every school district or part of school dis- 
 trict within his district, township, city, or ward. 
 
 Sec. 26. In preparing the lists provided for by this act, each dep- 
 uty assessor shall enter in a separate column, opposite the name of 
 each person, the number of the school district or districts in which 
 the personal property of such person was situated on the first day of 
 February. 
 
 Sec. 27. The deputy assessors are hereby required to cause all the 
 inhabitants to be enumerated, omitting from enumeration Indians not 
 taxed, and to collect all statistical information within their respective 
 districts, townships, cities or wards relating to agriculture, horticul- 
 ture, manufactures, etc., in the manner provided for in this act, and 
 specified in the instructions which shall be given by the state board of 
 agriculture. 
 
 Sec. 28. The enumeration of the inhabitants and all other statis- 
 tics required to be taken by the deputy assessors and returned to the 
 office of the state board of agriculture, according to subdivisions "pop- 
 ulation," "occupation," "libraries, newspapers, churches, and school- 
 houses," and "pauperism and crime," shall be taken in 1905, and 
 every tenth year thereafter, and their accuracy verified by the affida- 
 vit of the deputy assessor taking the same, and returned and deliv- 
 ered to the county assessor on or before the fifteenth day of April. 
 
 Sec. 29. Any person who shall refuse to answer any of the ques- 
 tions provided for in the two preceding sections shall, upon conviction 
 thereof, be deemed guilty of a misdemeanor, and fined not less than ten 
 nor more than fifty dollars. It shall be the duty of the county assessor, 
 or any deputy assessor, upon such failure, to immediately file a com- 
 plaint against such person for such failure, and it shall be the duty of 
 the county attorney to prosecute such person. 
 
 Sec. 30. The services herein required of the deputy assessors shall 
 be performed at the same time that they perform their services under 
 the general assessment laws of the state and in connection therewith; 
 and they shall not be allowed compensation for such services sepa- 
 rately, but for the time employed in taking the census hereby pro- 
 vided for and for taking the general assessments as for one and the 
 same service. 
 
 Sec. 31. Any county or deputy assessor who shall wilfully neglect 
 or refuse in whole or in part to perform the duties required in this 
 
40 Report of State Tax Commission. 
 
 act shall be deemed guilty of a misdemeanor, and upon conviction 
 thereof shall be fined in a sum of not less than twenty nor more than 
 one hundred dollars. 
 
 ARTICLE 5.— By Whom and When Property Shall be 
 Listed for Taxation. 
 
 Section 32. Every person of full age and sound mind, accountant 
 officer, or other person designated by any person, company, or cor- 
 poration, shall list all personal property subject to taxation of which 
 such person, company or corporation is the owner, lessee, or occupant 
 having any interest in or exercising any control thereof. 
 
 Sec. 33. Money collected by any agent for any person, company, 
 or corporation, which is to be transmitted immediately to such per- 
 son, company, or corporation, shall not be listed for taxation by such 
 agent, but such agent shall state under oath the amount of money in 
 his hands and to whom the same is to be transmitted. 
 
 Sec. 34. The property of every ward shall be listed by his guard- 
 ian ; of every minor by his father, if the father be living and of sound 
 mind; but if he be not living or be of unsound mind, by his mother; 
 if neither father or mother be living, by the person having such prop- 
 erty in charge. Any property held in trust for the benefit of another 
 shall be listed by the trustee. The property of the estate of every 
 deceased person shall be listed by the executor or administrator. The 
 property of persons, companies or corporations whose assets are in 
 the hands of receivers shall be listed by such receiver ; and the prop- 
 erty of every corporation subject to taxation under this act shall he 
 listed by some person designated by said corporation ; and the prop- 
 erty of any company or firm shall be listed by an agent or partner 
 therein. 
 
 Sec. 35. Merchants' and manufacturers' stock, money and credits 
 shall be listed under two separate heads ; merchants' and manufactur- 
 ers' stock forming one item, and money and credits forming another 
 item, in the statement required to be delivered to the assessor. 
 
 Sec. 36. Every person required to list property in behalf of others 
 shall list such property in the same township or city and school dis- 
 trict in which said property is located ; but he shall list such property 
 separately from his own, specifying the name of the person, estate, 
 company or corporation to whom the same may belong. 
 
 Sec. 37. All toll-bridges shall be listed in the township or city 
 where the same are located, and if located in two townships or cities, 
 then one-half in each of such townships or cities. 
 
 Sec. 38. All personal property shall be listed and taxed each year 
 
The Proposed Law — Article 6. 41 
 
 in the township, city and school district in which the property was lo- 
 cated on the first day of February of that year. - All money and cred- 
 its not pertaining to a business located shall be listed in the township, 
 city and school district in which the owner resided on the first day of 
 February. 
 
 Sec. 39. The property of banks or bankers, insurance or other com- 
 panies and merchants shall be listed and taxed in the county, township, 
 city and school district where the business is done, and manufactories 
 and mines in the county, township, city and school district where the 
 manufactory or mine is located. 
 
 Sec. 40. Animals and farming implements shall be listed and taxed 
 where kept ; but in case such animals and implements are temporarily 
 outside the limits of the state, or in any unorganized county of the 
 state, then said animals and implements shall be listed and taxed in 
 the county, township, city and school district where the owner resided 
 on the first day of February. 
 
 Sec. 41. It shall be the duty of the county clerk, when required 
 by any person having stock in charge, to give a certificate of assess- 
 ment, showing the number, kind, location and value of stock assessed, 
 and such certificate shall be evidence of the legal assessment of such 
 stock for that year ; and provided, that if any county clerk shall fraudu- 
 lently give to any person such certificate, or if any person shall in any 
 manner illegally obtain any such certificate, such clerk or person shall 
 upon conviction thereof be punished by a fine in any sum not exceed- 
 ing five hundred dollars or be imprisoned in the county jail for a 
 term not exceeding six months, or by both such fine and imprison- 
 ment. 
 
 Sec. 42. All the live stock, coaches, wagons, harness and other per- 
 sonal property belonging to any stage company shall be held as per- 
 sonal property within the respective counties along the line of their 
 respective routes, and assessed accordingly. 
 
 ARTICLE 6. — Schedule oe Personal Property. 
 
 Section 43. Every person required by this act to list property 
 shall make out and verify, by his oath, a statement of all personal 
 property which he is by this act required to list, either as the owner, 
 lessee, or occupant in control thereof, or as parent, guardian, trustee, 
 executor, administrator, receiver, accounting officer, partner, or agent, 
 and deliver the same to the assessor of the proper county, township, 
 or city, showing : 
 
 CREDITS. 
 
 First. — All annuities and royalties. 
 
 Second. — All bonds, notes, mortgages, accounts, demands, claims 
 
42 Report of State Tax Commission. 
 
 and other indebtedness owing to such person, whether such in- 
 debtedness is owing from individuals or from corporations, public or 
 private, and whether such debtors reside within or without the state. 
 
 CHATTELS. 
 
 First. — All shares in all foreign corporations, and their value. 
 
 Second. — All shares in other corporations organized under the laws 
 of this state, when the property of such corporation is not exempt by 
 law or is not taxable to the corporation itself, and the value of such 
 shares. 
 
 Third. — All moneys, including circulating notes of national banks 
 and United States legal tender and other notes and certificates of the 
 United States payable on demand and circulating or intended to cir- 
 culate as currency, gold, silver, and other coin. 
 
 Fourth. — The value of all gold and silver plate, watches, diamonds, 
 and jewelry. 
 
 Fifth. — The value of all household furniture and all musical in- 
 struments. 
 
 Sixth. — All patent-rights, describing them, and giving the number 
 ■of each patent and the value thereof. 
 
 Seventh. — The number and kinds of domestic animals, and their 
 value. 
 
 Eighth. — All wagons, carriages, and their value. 
 
 Ninth. — All mechanical and agricultural implements, and their 
 ■value. 
 
 Tenth. — All machinery, buildings, nursery stock, and improve- 
 ments affixed to real property and not a part thereof, and the value. 
 
 Eleventh.— M\ ships and vessels, whether at home or abroad, and 
 their value. 
 
 Twelfth.-— AW. merchandise and stock in trade, and its value. 
 Thirteenth.~All logs, timber, lumber, posts, ties, cordwood, staves, 
 ■or other felled or cut timber, and the value. 
 
 Fourteenth.— AW other goods, chattels and personal property not 
 hereinbefore mentioned, and the value. 
 
 Sec. 44. Before the first day of February, the county assessor shall 
 have in readiness for delivery to the deputy assessors the proper as- 
 :sessment books and blanks used in the assessment of all property, real 
 and personal. 
 
 The schedule, with affidavits thereto attached, to be signed by the 
 party, shall be in the following form, the names and places being 
 •changed to suit each person. 
 
The Proposed Law — Article 6. 43 
 
 The words "value," "true value," or "valuation," when used in this 
 act, shall be held to mean the usual selling price at the place where 
 the property to which such term or terms are applied shall be at the 
 time of assessment, being the price which could be obtained therefor 
 at private sale, and not at forced or auction sale. 
 
 The party shall write the word none after each item, whenever he 
 has no property as named under such item, and no item shall be 
 jpassed without being answered. 
 
 {See Schedule, next page.) 
 
44 
 
 Report of State Tax Commission. 
 
 SCHEDULE 
 
 Of all pboperty held by 
 
 of &sMpJ County, Kan,, 
 
 on the first day of February, 190 
 
 No 
 
 Desckiption of Peopeett. 
 
 Valuation 
 
 by 
 
 party. 
 
 Valuation 
 by 
 
 aaseasor. 
 
 \ 
 
 All annuities. 
 
 $ 
 
 $ 
 
 2 
 3 
 
 4 
 5 
 
 All bonds 
 
 All notes secured by mortgage , 
 
 All other notes 
 
 All accounts $ 
 
 
 6 
 
 All other amounts due me from any person, 
 firm or corporation, except for moneys 
 deposited with banks, corporations, 
 firms, or individuals $ 
 
 
 
 Total credits due me ? 
 
 
 
 
 
 
 PERSONAL-PROPERTY CHATTELS. 
 
 No. 
 
 Desceiption ot Peopeett. 
 
 Valuation 
 
 by 
 
 party. 
 
 Valuation 
 
 by 
 assesaor. 
 
 1 
 
 2 
 3 
 4 
 
 5 
 6 
 
 7 
 8 
 
 9 
 
 Money on hand, or on deposit with banks, trust com- 
 panies, corporations, firms, or individuals, or sub- 
 ject to my order, check, or draft 
 
 All money loaned by me and not already entered on 
 this schedule 
 
 All interest owing me and not entered on this sched- 
 ule 
 
 All judgments and allowances in my favor entered in 
 any court, and which I have not already entered 
 on this schedule 
 
 All moneys invested in certificates of purchase at tax 
 sales ■. . 
 
 All moneys invested in certificates of purchase at 
 sherifis' sales 
 
 All moneys loaned to building, loan and saving asso- 
 ciations 
 
 All shares of stock in any corporation formed outside 
 of this state ; and also all shares of stock in any 
 corporation formed in this state and conducting 
 its business outside of this state 
 
 Value of goods and merchandise on hand 
 
 
 , 4 
 
The Proposed Law — Article 6. 
 
 PERSON AL-PHOPE BTY CHATTELS - CoNTiNnED. 
 
 45 
 
 Dbsokiption or Peopbbtt. 
 
 Value of all articles purchases, received or other- 
 wise held for the purpose of being used, in whole 
 or in part, in any process or operation of manu- 
 facturing, rectifying, or refining 
 
 Value of manufactured articles on hand 
 
 Value of manufacturing tools, implements, and ma- 
 chinery (other than engines and boilers, which 
 shall be listed as such) 
 
 Value of agricultural tools, implements, and machin- 
 
 ery. 
 
 Value of gold and silver plate and plated ware 
 
 Value of diamonds and jewelry 
 
 Value of household furniture and library 
 
 Value of mechanical tools, law and medical books, 
 surgical instruments, and medicines 
 
 Value of firearms 
 
 Value of poultry 
 
 Value of nursery stock 
 
 Value of property such person is required to list as 
 pawnbroker 
 
 Value of property of companies and corporations 
 other than property hereinbefore enumerated 
 
 Value of property of eating-houses 
 
 Value of home garden products 
 
 Value of home-made manufactured products 
 
 Value of all slaughtered animals 
 
 Every franchise, and description and value 
 
 Value of bricks, stone and all other building material 
 on hand 
 
 Number of steamboats, sailing vessels, wharf- 
 boats, canal-boats, barges, or other water 
 craft, either within or without this state, 
 and value 
 
 Number of patent-rights, and value 
 
 Number of steam-engines (including boilers), 
 and value 
 
 Number of fire- and burglar-proof safes, and 
 value 
 
 Number of typewriting machines, and value . . . 
 
 Number of adding machines, and value 
 
 Number of typesetting machines, and value 
 
 Number of cash registers, and value 
 
 Number of telegraph instruments, and value. . . 
 
 Number of telephones, and value 
 
 Number of billiard, pigeonhole, bagetelle and 
 other similar tables, and value 
 
 Number of pianofortes, and value 
 
 Number of organs and other musical instru- 
 ments, and value 
 
 No. 
 
 Yalaation 
 
 by 
 
 party. 
 
 Valuation 
 
 by 
 assessor. 
 
Report of State Tax Commission. 
 
 PERSONAL-PHOPBKTY CHATTELS— Continued. 
 
 Dbsceiption of Pbopbett. 
 
 No. 
 
 ValnatioQ 
 
 by 
 
 party. 
 
 Valuation 
 by 
 
 Number of sewing-maohines and knitting-ma- 
 chines, and value 
 
 Number of watches and clocks, and value 
 
 Number of carriages, wagons, coaches, hacks, 
 carts, drays, or other vehicles, and value . . . 
 
 Number of bicycles, tricycles, velocipedes, mo- 
 tor cycles, and automobiles, and value 
 
 All cooperage material and merchandise, and 
 value 
 
 Number of horses three months old and over, 
 and value 
 
 Number of mules, jacks and jennets three 
 months old and over, and value 
 
 Number of cattle three months old and over, 
 
 and value 
 
 Number of sheep three months old and over, 
 
 and value 
 
 Number of hogs three months old and over, 
 
 and value 
 
 Number of stands of bees, and value 
 
 Number of cords of wood, and value 
 
 Bushels of coal, and value 
 
 Bushels of lime, and value 
 
 Bushels of wheat, and value 
 
 Bushels of corn, and value 
 
 Bushels of rye, and value 
 
 Bushels of oats, and value 
 
 Bushels of Kaflr-corn, and value 
 
 Bushels of castor-beans, and value 
 
 Bushels of barley, and value 
 
 Bushels of potatoes, and value 
 
 Bushels of sorghum seed, and value , 
 
 Bushels of flaxseed, and value 
 
 Bushels of grass, alfalfa and clover seed, and 
 
 value 
 
 Bushels of fruit, and value 
 
 Tons of hay and alfalfa, and value 
 
 Tons of broom-corn, hemp, and value 
 
 Pounds of beef, and value 
 
 Pounds of bacon, and value 
 
 Pounds of bulk pork, and value 
 
 Pounds of lard, and value 
 
 Pounds of wool, and value 
 
 Pounds of tobacco, and value '. 
 
 Pounds of hops, and value 
 
 Barrels of beef, and value 
 
 Barrels of pork, and value 
 
 Gallons of eider, and value 
 
The Proposed Law — Article 6. 
 
 47 
 
 PERSONAL-PROPERTY CHATTELS — CONOLnDED. 
 
 No. 
 
 Dbsoeiption op Pkopbett. 
 
 No. 
 
 Yalnatiou 
 
 by 
 
 party. 
 
 Valuation 
 by 
 
 assessor. 
 
 80 
 81 
 82 
 83 
 
 84 
 85 
 86 
 87 
 
 90 
 91 
 92 
 
 93 
 94 
 95 
 
 Gallons of vinegar, and value 
 
 Gallons of wine, and value 
 
 Gallons of sorghum or maple molasses, and value, 
 
 Feet of lumber, and value 
 
 Pounds of starch, and value 
 
 Pounds of feed, and value 
 
 Gallons of oil of all kinds, and value 
 
 Number of scales, and value 
 
 Tons of ice, and value 
 
 Number of thrashing-machines, and value 
 
 Number of corn-shellers, and value 
 
 Number of logs and timber, and value 
 
 Value of all other property not specified above, 
 
 required to be listed 
 
 Male dogs owned or harbored by me 
 
 Female dogs owned or harbored by me 
 
 Amount of capital invested by elevator men and 
 
 grain-brokers in such business 
 
 Office fixtures and furniture, and value 
 
 To the Assessor: 
 
 The following is a list of all persons in my family who are deaf and dumb, 
 blind, idiotic, or insane, with their names, ages, and sex ; and also the names of 
 the father, mother, or guardian, and their post-office address : 
 
 Namb. 
 
 Age. 
 
 Male 
 
 or 
 
 female. 
 
 Whether desf and 
 
 dumb, blind, 
 idiotic, or insane. 
 
 Name of father, 
 
 mother, 
 
 or guardian. 
 
 Post-office 
 address. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
48 Report of State Tax Commission. ' ■ 
 
 Sec. 45. The person called upon or required to list property shall 
 answer in writing under his signature the following interrogatories, 
 under oath, upon the proper blank form to be furnished by the dep- 
 uty assessor ; such oath may be taken before any officer authorized to 
 administer oaths : 
 
 Interrogatory 1. — Are you, or were you, on the first day of February of the 
 present year, the executor of the last will or the administrator of the estate of 
 any deceased person, or the guardian of the estate of any infant or person of un- 
 sound mind, or the trustee of the property of any person, or the receiver of any 
 ■corporation, association, or firm, or the agent or attorney or banker investing, 
 loaning or otherwise controlling the money or other property of any person, or 
 the president or accounting officer of any corporation, or a partner, consignee, or 
 pawnbroker ? If yes, designate for whom you were then, or now are, acting in 
 such representative or fiduciary capacity; and if you were or now are acting un- 
 der the authority of any particular court, name the court, and also state to what 
 court you report. 
 
 Interrogatory f. Have you, since the first day of February of last year, 
 either personally or through the agency of others, caused all or any part of your 
 taxable money or other property to be temporarily converted, either by sale, bor- 
 rowing, exchange, or in any other manner, into bonds or other securities of the 
 United States not taxable, or any other property not taxable, with the intention 
 to pay back, return, exchange or sell back such property after you have made out 
 your tax statement, for the purpose of evading the payment of taxes on such 
 property; or did you, on or after the first day of February of the present year, 
 and before you saw this interrogatory, pay back, return, exchange or sell back 
 such property for the purpose aforesaid ? 
 
 Interrogatory 3. If you have converted any of your money or property, or 
 money or property of any other person, as inquired of you, then state when the 
 same was so converted or invested, and the kind and amount or value thereof. 
 
 Interrogatory 4.. Have you, at any time since the first day of February of . 
 the preceding year, withdrawn from any bank any moneys there deposited, for 
 the purpose of converting the same into some form of non-taxable property, or for 
 the purpose of sending the same out of the state, or transferring the same to some 
 other persons or person, with the intent to or purpose of evading the payment of 
 tax on the same ? 
 
 Statb op Kansas, County, ss. 
 
 i, , being duly sworn, say that the foregoing statement is true, and 
 
 contains a full and complete list of all property held or belonging to me on the 
 first day of February, including all personal property pertaining to merchandis- 
 ing, whether held in actual possession or having been purchased with a view to 
 possession or profit, and all personal property appertaining to manufacturing, 
 and all manufactured articles, whether on hand or owned by me ; in all cases 
 where I have been unable to exhibit certain classes of property to the assessor, 
 such property has been fully and fairly described, and its true condition and 
 value represented, and I have in no case sought to mislead the assessor as to 
 quantity or quality or value of property ; and I further swear that, since the first 
 day of February of last year, I have not directly or indirectly converted or ex- 
 changed any of my property temporarily, for the purpose of evading the assess- 
 ment thereof for taxes, into non-taxable property or securities of any kind, or 
 transferred or transmitted the same to any person or in anywise for the purpose 
 
The Proposed Law — Article 6. 49 
 
 of evading the aaseasment thereof. I further swear that I have, to the beet of 
 my knowledge and judgment, valued said property at its true pash value, by 
 which I mean the usual selling price, being the price which could be obtained 
 for the said property at private sale and not at forced or auction sale. So help 
 
 me God. (Signed) 
 
 Subscribed and sworn to before me, this day of , 190 — . 
 
 ■ , Deputy Assessor. 
 
 Sec. 46. If any person or corporation shall give a false or fraudu- 
 lent list, schedule or statement required by this act, or shall wilfully 
 fail or refuse to deliver to the assessor, when called upon for that pur- 
 pose, a list of the taxable property which under this act is required to be 
 listed, or shall temporarily convert any part of such property into prop- 
 erty not taxable, for the fraudulent purpose of preventing such prop- 
 erty from being listed and of evading the payment of taxes thereon, 
 or shall transfer or transmit any property to any person with such in- 
 tent, he or it shall be guilty of a misdemeanor, and subject to a fine 
 of not less than fifty dollars nor more than five thousand dollars. 
 Prosecutions under this act shall be brought by the county attorney in 
 the district court of the proper county, upon complaint made by any 
 state tax commissioner, county assessor, or deputy county assessor. 
 A fee of twenty-five dollars shall be taxed as costs in each case in 
 which a conviction is had and said fee shall be paid to the county at- 
 torney for his services. Executions may be issued for the collection 
 of all fines and costs imposed under the provisions of this act. 
 
 Sec. 47. It shall be the duty of the state tax commissioners, all 
 county assessors and deputy assessors to notify the county attorney 
 of the proper county of all wilful violations of the provisions of this 
 act relating to the listing and return of property for taxation, by per- 
 sons or corporations, and to sign and verify complaints or information 
 with respect thereto, when prepared by the county attorney. 
 
 Sec. 48. In every case where any person shall refuse to make out 
 and deliver to the proper deputy assessor the statement required under 
 this act, or shall refuse to take and subscribe to any of the oaths or 
 affirmations required, the deputy assessor shall proceed to ascertain 
 the number of each description of the several enumerated articles of the 
 property and the value thereof, and for this purpose he may examine 
 on oath any person or persons whom he may suppose to have knowl- 
 edge thereof ; and such deputy assessor shall make a note of such re- 
 fusal in a column opposite the person's name, and the county assessor 
 shall add to such valuation, when returned by the deputy assessor, 
 fifty per centum on the value so returned. 
 
 Sec. 49. If any person required by the deputy assessor to give evi- 
 dence as provided in the preceding section, or in any case, when in- 
 —4 
 
50 Report of State Tax Commission. 
 
 terrogated by the assessor as to any property, real or personal, of 
 himself or other, shall refuse to be sworn or affirmed, or if, having 
 been sworn or affirmed, he shall refuse to answer the interrogatories 
 hereinbefore set out or any other questions touching the subject of 
 inquiry, such person, upon conviction thereof, shall be fined in any 
 sum not more than five hundred dollars nor less than ten dollars, to 
 which may be added imprisonment in the county jail not exceeding 
 six months. 
 
 Sec. 50. When any person shall have been prevented from mak- 
 ing and verifying his statement by reason of sickness or absence from 
 the county during the sixty days succeeding the first day of February, 
 and the assessor shall have made a statement for him, he may, at any 
 time before the assessment of taxes by the county clerk, make, verify 
 and file with the county clerk the proper statement; but in such 
 cases, before the county clerk shall receive such statement, the person 
 making the same must add to the ordinary affidavit a statement to the 
 effect that his failing to give to the assessor such statement was occa- 
 sioned by his sickness or absence, and if from absence, that such ab- 
 sence was without design to avoid the listing of his property, and on 
 the filing of such statement the county clerk shall correct the state- 
 ment made by the assessor. 
 
 ARTICLE 7. — Banks, Loan, Investment and Insurance 
 
 Companies. 
 
 Section 51. The president, cashier or other accounting officer of 
 every bank or banking asssooiation, loan and trust, building and loan, 
 investment and insurance company shall, on the first day of February 
 of each year, make out a statement, under oath, showing the number 
 of shares comprising the capital stock of such association, bank, or 
 company, the name and residence of each stockholder, the number 
 of shares owned by such stockholder, and the value of said shares on 
 the first day of February, and shall deliver such statement to the 
 proper deputy assessor, and such capital stock shall thereupon be 
 listed and assessed by him, and return made in all respects the same 
 as similar property belonging to other corporations and other individ- 
 uals. Whenever any such bank, association or company shall have 
 acquired real estate or other tangible property which is assessed sepa- 
 rately, the assessed value of such real estate or tangible property shall 
 be deducted from the valuation of the capital stock of such association 
 or company. The assessor shall determine and settle the true value 
 of each share of stock after an examination of slich statement, and in 
 the case of a national bank, an examination of the last report called 
 for by the comptroller of currency ; if a state bank, the last report i 
 
The Proposed Law — Article 8. 51 
 
 called for by the state bank commissioner ; and if the assessor deem it 
 necessary, an examination of the officers of such bank, association or 
 company under oath. In determining and fixing the true value of 
 such stock, he shall take into consideration the market price of such 
 stock, if any, and the surplus and undivided profits. And said asso- 
 ciation, bank or company shall pay the taxes assessed upon its stock, 
 and shall have a lien thereon until the same is satisfied. 
 
 ARTICLE 8. — Merchants and Manufactukees. 
 
 Section 52. Every person, company or corporation who shall own 
 or hold any personal property within this state which shall have 
 been purchased with a view of being sold at an advanced price or 
 profit, or which shall have been consigned to him for the purpose of 
 being so sold, shall be held to be a merchant ; and such person shall, 
 when required according to the provisions of this act to make and de- 
 liver to the assessor a statement of his personal property, include in 
 such statement the value of his personal property appertaining to his 
 business as a merchant ; and in stating the value of such property he 
 shall state the average value of such articles of personal property, 
 which he shall have had in his possession or under his control dur- 
 ing the year next preceding the first of February preceding the time 
 of making such statement, or during that portion of said year which 
 he may have been engaged in said business ; and such statement 
 shall be verified on oath. 
 
 Sec. 53. In order to arrive at the average value of property, he 
 shall state the amount on hand, as nearly as may be, in each month 
 in the preceding year, or such portion thereof as he may have been 
 engaged in such business, then add the monthly estimates, and divide 
 the aggregate by the number of months he may have been engaged 
 in business. No consignee shall be required to list for taxation any 
 property consigned to him for the mere purpose of being forwarded. 
 
 Sec. 54. Every person, company or corporation who shall hold or 
 purchase personal property for the purpose of adding to the value 
 thereof by any process of manufacturing, refining or by the combina- 
 tion of different materials shall be held to be a manufacturer ; and 
 when such company or corporation shall be required to make out a 
 statement of other personal property for taxation, he or they shall 
 state the average amount of all articles purchased or held for the pur- 
 pose of being used in such process of manufacturing, refining or 
 combining which he or they may have had on hand during the year 
 next preceding the first day of February preceding the time of making 
 such statement, which amount shall be ascertained by stating the 
 amount of such property on hand in each month of the preceding year. 
 
52 Report of State Tax Commission. 
 
 or such portion thereof as he or they may have been engaged in such 
 business, then add the several monthly estimates, and divide the ag. 
 gregate by the number of months he or they may have been engaged 
 in such business ; and such statement shall be verified on oath. 
 
 Sec. 55. Every manufacturer shall list the value of all engines, 
 tools and machinery of every description not forming part or parcel 
 of real property used or designated to be used in any process of manu- 
 turing as defined in this act. 
 
 Sec. 56. For the purpose of determining the true value of the stock 
 of any merchant or manufacturer, the assessor shall have the right to 
 demand of such merchant or manufacturer an inspection of his inven- 
 tories and all books of account for the preceding year, including the 
 annual invoice and inventory of stock made by such merchant or 
 manufacturer last preceding such assessment, and the policies of in- 
 surance carried by such merchant or manufacturer on his stock for 
 the year next preceding his assessment. 
 
 AKTICLE 9.— Pawnbrokers. 
 
 Section 57. Every person or company engaged in the business of 
 receiving property in pledge, or as security for money or other thing of 
 value advanced to the pawner or pledger, shall be held to be a pawn- 
 broker, and shall, at the time required by this act, return under oath 
 the value of all property in pledge and held by him as a pawnbroker 
 on hand on the first day of February, and taxes shall be charged upon 
 the true value of such property to the said pawnbrokers the same as 
 other property. 
 
 ARTICLE 10.— Grain-brokers. 
 
 Section 58. Every person, company or corporation engaged in the 
 business of buying and selling grain for profit shall be held to be a 
 grain-broker, and shall, at the time required by this act, determine 
 under oath the average amount of capital invested in such business, 
 exclusive of real estate or other tangible property assessed separately, 
 for the preceding year, and taxes shall be charged upon such average 
 capital the same as upon other property. For the purpose of deter- 
 mining the average capital of such grain-broker, the deputy assessor 
 shall have the right to inspect all books of account and the check- 
 books of such grain-broker, and he shall determine and fix the amount 
 of such capital by such inspection. 
 
 ARTICLE 11.— Corporations. 
 
 Section 59. Street-railways, water-works, electric-light and gas- 
 works, natural-gas companies, mining and all other companies and as- 
 
The Proposed Law — Article 11. 53 
 
 soci&tions incorporated under the laws of this state, other than those 
 specifically mentioned in this act, shall, in addition to the other prop- 
 erty required to be listed, make out and deliver to the assessor a 
 sworn statement of the amount of its capital stock, setting forth par- 
 ticularly : 
 
 First. — The name and location of the company. 
 
 Second. — The amount of capital stock authorized and the number 
 of shares into which such capital stock is divided. 
 
 Third. — The amount of capital stock paid up. 
 
 Fourth. — The market value ; or if of no market value, then the ac- 
 tual value of the shares of stock. 
 
 Fifth. — The true value of its franchise, if any, granted under and 
 by virtue of any law of this state or ordinance of any city therein. 
 
 Sixth. — The total amount of indebtedness, except the indebtedness 
 for current expenses, excluding from expenses the amount paid for 
 the purchase of or the improvement of property. 
 
 Seventh. — The amount of capital on which a dividend was declared 
 during the last preceding year. 
 
 Eighth. — The date of each dividend declared during said year end- 
 ing with the first day of the last preceding February. 
 
 Ninth. — The rate per cent, of each dividend declared. 
 
 Tenth. — The total amount of each dividend declared during the 
 year ending with the first day of the last preceding February. 
 
 Eleventh. — Gross earnings during said year. 
 
 Twelfth. — Net earnings during said year. 
 
 Thirteenth. — Amount of surplus. 
 
 Fourteenth. — Amount of profit added to sinking-fund during said 
 year. 
 
 Fifteenth. — Maximum price at which shares of stock sold during 
 said year. 
 
 Sixteenth. — Average price at which shares of stock sold during said 
 year. 
 
 Sec. 60. The statement or schedule required by the preceding sec- 
 tion shall have annexed thereto an affidavit subscribed and sworn to 
 by two of the officers of the corporation having full knowledge of the 
 finances and accounts of the company, stating the title of the officers, 
 name of the corporation making the report, and that they have with 
 fidelity, to the best of their knowledge and belief, stated the capital 
 stock and franchise of said corporation at its actual value on the first 
 day of February last past. 
 
 Sec. 61. If the assessor is not satisfied with the valuation so made 
 and returned to him, he is authorized and empowered to make a 
 valuation of the franchise of said corporation based upon the facts 
 
54 Report of State Tax Commission. 
 
 contained in the report herein required or upon any information 
 within his possession, and he shall in either case assess to the cor- 
 pora:tion the value of its franchise and the full value of its tangible 
 and intangible property. 
 
 Sec. 62. Every company incorporated by the authority of any 
 other state or government and doing business in this state shall, by 
 its duly authorized agent or manager, make out and deliver to the as- 
 sessor or his deputy, of any county in which the corporation does 
 business, a statement under oath, giving the name of corporation, the 
 nature of the business in which it is engaged, the name of the state 
 or government under which it was incorporated, a description of all 
 the real and personal property owned by said corporation in said 
 county and the value thereof, together with the true value of its 
 franchise. Such statement shall also contain the amount of gross 
 earnings of- said corporation from its business within the state, and 
 the expense incurred in transacting the same. 
 
 Sec. 63. If the assessor is not satisfied with the valuation so made 
 and returned to him, he shall make a valuation of the property and 
 franchise of such corporation, based upon the report required by the 
 preceding section or upon any information within his possession, and 
 he shall in either case assess to the corporation the value of its fran- 
 chise, in addition to the assessed valuation of its tangible and intan- 
 gible property. 
 
 Sec. 64. Any foreign corporation doing business under the laws of 
 this state and owning a special or general franchise from any city of 
 the state shall furnish a report to the assessor, the, same as required 
 from companies incorporated under the laws of this state. 
 
 Sec. 65. All persons, companies or corporations owning, con- 
 trolling or operating any highway or railroad bridge over any stream 
 or river forming the boundary line between this and any other state 
 shall be required to list the same for taxation, and the same shall be ' 
 assessed and taxed at its true value in money, as personal property; 
 and in arriving at such value, if such bridge is constructed over a 
 navigable stream, the value of the same to the center of the channel 
 of such stream, together with all rights, privileges and franchises con- 
 nected therewith or belonging thereto, shall be taken into considera- 
 tion in ascertaining the true value of such bridge property for taxation ; 
 and it shall be the duty of the president, vice-president or superin- 
 tendent of such bridge to make out a return to the proper assessor, 
 giving the dimensions of said bridge in the county where it is located 
 and its earning capacity, together with a full statement of all of its 
 rights, privileges, and franchises, and the same shall be returned by 
 the assessor as by law in such cases made and provided. 
 
The Proposed Law — Article 12. 55 
 
 Seo. 66. If any person, company or corporation owning, controll- 
 ing or operating any highway or railroad bridge over any stream or 
 river which forms the boundary line between this and any other state 
 shall neglect, fail or refuse to pay the tax assessed against such prop- 
 erty within thirty days after the same shall become due and payable, 
 on application to the district court by petition, in the name of the 
 state of Kansas, of the board of county commissioners, or of the 
 mayor and council of any city, or the oflBcer of any municipal town- 
 ship interested in such tax, it shall be the duty of the district court 
 to appoint a receiver of such bridge property, rights, privileges, and 
 franchises ; and such receiver shall hold, possess, manage and control 
 such bridge property under the orders of the court until the termina- 
 tion of the litigation in relation to such taxes, or until such tax is 
 paid, by proper decree to declare a forfeiture of its charter. 
 
 Sec. 67. Each deputy assessor shall take and subscribe an oath, 
 which shall be certified by the oflScer administering the same and at- 
 tached to the return which he is required to make to the county 
 assessor of all lists and schedules of personal property and corporate 
 property, which oath shall be in the following form : 
 
 I, , deputy assessor for the of county, Kansas, do solemnly 
 
 swear that I have demanded from every individual, copartnership and corpora- 
 tion within my assessing district the lists and schedules required by law, and 
 have received such lists and schedules according to law from every person, co- 
 partnership and corporation in my district. I further swear that I have not as- 
 sisted in any manner in the preparation of said lists and schedules; that I have 
 carefully examined each of said lists and schedules as soon as the same were de- 
 livered to me, and have revised and corrected the said lists where necessary ; that 
 I have to the best of my knowledge and ability valued the personal property in 
 said lists and schedules as required by law ; that in no case have I knowingly 
 omitted to demand a statement, of the description and value of personal property 
 in my said district ; and that I have not knowingly omitted to perform any duty 
 required of me by law, and have not in any way connived at any evasion or viola- 
 tion of any of the requirements of the law in relation to the listing and valuation 
 of personal property. So help me God. 
 
 (Signed) , Deputy Assessor. 
 
 Which return and affidavit shall be kept in the office of the county 
 clerk for public inspection. 
 
 AKTICLE 12. — Telegraph and Telephone Companies. 
 
 Section 68. Any joint-stock association, company, copartnership, 
 or corporation, whether incorporated under the laws of this state or 
 any other state, or of any foreign nation, engaged in transmitting to, 
 from, through, in or across the state of Kansas telegraphic messages, 
 shall be deemed and held to be a telegraph company ; and every such 
 telegraph company shall annually, between the first day of February 
 
56 Report of State Tax Commission. 
 
 and the first day of March, make out and deliver to the auditor of 
 state a statement verified by oath of the officer or agent of the com- 
 pany making such statement, showing, with reference to the first day 
 of February last past : 
 
 Pirst. — The total capital stock of such association, company, co- 
 partnership, or corporation. 
 
 Second.— ^\i.e number of shares of capital stock issued and out- 
 standing and the par or face value of each share. 
 
 Third.— lis principal place of business. 
 
 Fourth. — The market value of said shares of stock on the first day 
 of February next preceding ; and if such shares have no market value, 
 then the actual value thereof. 
 
 Fifth. — The real estate owned by said association, company, co- 
 partnership or corporation and subject to local taxation within the 
 state, and the location and' assessed value thereof in each county, city 
 or township where the same is assessed for local taxation. 
 
 Sixth. — The specific real estate, together with the permanent im- 
 provements, owned by such association, company, copartnership, or 
 corporation, situated outside the state of Kansas, and not directly 
 used in the conduct of the business, with a specific description of each 
 piece, where located, the purpose for which the same is used, and the 
 sum at which the same is assessed for taxation in the locality where 
 situated. 
 
 Seventh. — All mortgages upon the whole or any part of its prop- 
 erty, together with the dates and amounts thereof. 
 
 Eighth. — The total length of the line of said association or com- 
 pany. 
 
 Ninth. — The length of the line within each of the counties, town- ' 
 ships and cities within the state of Kansas. 
 
 Tew^A,— The total length of the lines outside the state of Kansas. 
 
 Sec. 69. Every telephone company doing business in this state, 
 whether incorporated under the laws of this state or of any other 
 stat«, or of any foreign nation, except local telephone companies 
 whose lines are wholly within a single county, shall annually, be- 
 tween the first day of February and the first day of March, make out 
 and deliver to the auditor of state a statement verified by the oath of 
 the officer or agent of the company making such statement with 
 reference to the first day of February last past, showing : 
 
 , First. — The total capital stock of such association, company, co- 
 partnership, or corporation. 
 
 Second. — The number of shares of capital stock issued and. out- 
 standing and the, par or face value of each share. ; / 
 
 Third. — The principal place of business. 
 
The Proposed Law — Article IS. 57 
 
 Fourth. — The market value of said shares of stock on the first day 
 of February last past ; and if such shares have no market value, the 
 actual value thereof. 
 
 Fifth. — The real estate owned by said association, company, co- 
 partnership or corporation and subject to local taxation within the 
 state, and the location and assessed value thereof in each county, 
 township or city where the same is assessed for local taxation. 
 
 Sixth. — The specific real estate, together with the permanent im- 
 provements thereon, owned by such association, company, copartner- 
 ship, or corporation, situated outside the state of Kansas, and not used 
 directly in the conduct of the business, with a specific description of 
 each piece, where the same is located, the purpose for which the same 
 is used, and the sum at which the same is assessed for taxation in the 
 locality where situated. 
 
 Seventh. — All mortgages upon the whole or any part of the prop- 
 erty, together with the dates and amounts thereof. 
 
 Eighth. — The total length of the lines of said association or com- 
 pany, and the length of the lines within each of the counties, town- 
 ships and cities within the state of Kansas. 
 
 Ninth. — The total length of the lines outside the state of Kansas. 
 
 ARTICLE 13.— Express Companies. 
 
 Section 70. Every joint-stock association, company, copartner- 
 ship, or corporation, incorporated or acting under the laws of this 
 state or any other state, or any foreign nation, engaged in conveying 
 to, from, through, in or across this state, or any part thereof, money, 
 packages, gold, silver plate, freight, or other articles, under any con- 
 tract, express or implied, with any railroad company, or the managers, 
 lessees, agents or receivers thereof, provided such joint-stock associa- 
 tion, company, copartnership or corporation is not a railroad company, , 
 shall be deemed and held to be an express company within the mean- 
 ing of this act ; and every such express company shall annually, be- 
 tween the first day of February and the first day of March, make out 
 and deliver to the auditor of state a statement verified by the oath of 
 the officer or agent of the association, company, copartnership or cor- 
 poration making such statement with reference to the first day of Feb- 
 ruary last past, showing : 
 
 First. — ^The total capital stock of the said association, company, 
 copartnership, or corporation. 
 
 Second. — The number of shares of capital stock issued and out- 
 standing and the par or face value of each share ; and in case no shares 
 of stock are issued, in what manner the capital thereof is divided and 
 in what manner such holdings are evidenced. 
 
58 Report of State Tax Commission. 
 
 Third. — Its principal place of business. 
 
 Fourth. — The market value of the said shares of stock on the first 
 day of February last past ; and if such shares have no market value, 
 then the actual value thereof, And in case no shares of stock have 
 been issued, state the market value or, in case there is no market 
 value, the actual value of the capital thereof, and the manner in which 
 the same is divided. 
 
 Fifth. — The real estate and personal property owned by said asso- 
 ciation, company, copartnership or corporation and subject to local 
 taxation within the state of Kansas, and the location and assessed 
 value thereof in each county, township or city where the same is 
 assessed for local taxation. 
 
 Sixth. — The specific real estate, together with the improvements 
 thereon, owned by said association, company, copartnership, or corpo- 
 ration, situated outside the state of Kansas, and not used directly in 
 the conduct of its business, with a specific description of each piece, 
 where located, the purpose for which the same is used, and the sum 
 at which the same is assessed for taxation in the locality where 
 situated. 
 
 Seventh. — All mortgages upon the whole or any part of ifs prop- 
 erty, together with the dates and amounts thereof. 
 
 Eighth. — The total length of the lines or routes over which such 
 association, company, copartnership or corporation transports such 
 merchandise, freight, or express matter. 
 
 Ninth. — The total length of such lines or routes within each of the 
 counties, townships and cities within the state of Kansas. 
 
 Tenth. — The total length of such lines or routes as are without the 
 state of Kansas. 
 
 ARTICLE 14.— Pipe-lines. 
 
 Section 71. Every joint-stock association, company, copartner- 
 ship, or corporation, whether incorporated under the laws of this state 
 or any other state, or of any foreign nation, which owns a pipe-line or 
 lines not wholly situated in any one county in the state of Kansas, 
 whether such pipe -lines be used for the transmission of oil, natural or 
 artificial gas, whether the same be used for illuminating or for fuel 
 purposes, or for any other purpose, or steam for heat or power, or for 
 the transmission of power, or for the transmission of articles by pneu- 
 matic or other power, shall be deemed to be a pipe-line company ; and 
 every such pipe-line company shall annually, between the first day of 
 February and the first day of March, make out and deliver to the 
 auditor of state a statement verified by the officer or agent of such 
 company making such statement with reference to the first day of 
 February last past, showing : 
 
The Proposed Law — Article 15. 59 
 
 First. — The total capital stock or shares of such association, com- 
 pany, copartnership, or corporation. 
 
 Second. — The number of shares of capital stock issued and out- 
 standing and the par or face value of said shares. 
 
 Third. — Its principal place of business. 
 
 Fourth. — The market value of said shares of stock on the first day 
 of February last past ; and if such shares have no market value, then 
 the actual value thereof. 
 
 Fifth. — The real estate and personal property owned by said com- 
 pany, copartnership, corporation or association and subject to local 
 taxation within the state, and the location and assessed value thereof 
 in each county, township or city where the same is assessed for local 
 taxation. 
 
 Sixth. — The specific real estate, together with the permanent im- 
 provements thereon, owned by the said association, company, copart- 
 nership, or corporation, situated outside the state of Kansas, and not 
 directly used in the conduct of the business, with specific description 
 of such piece, where located, the purpose for which the same is used, 
 and the sum at which the same is assessed for taxation in the locality 
 where situated. 
 
 Seventh. — All mortgages and where recorded, the names and resi- 
 dences of the holders of the same upon the whole or any part of its 
 property, together with the amounts thereof. 
 
 Eighth. — A schedule of all other property owned by said associa- 
 tion, company, copartnership or corporation other than real estate, 
 located without the state of Kansas, and the assessed value thereof, if 
 any ; also a schedule of all other property, including the length, size 
 and value of line, tanks and the capacity thereof, and all other prop- 
 erty owned by said association, company, copartnership or corpora- 
 tion other than real estate, as set out in clause .;?/i!A of this section, 
 located within the state of Kansas, with the location and the value 
 thereof. 
 
 AKTICLE 15. — Valuation of Telegraph, Telephone, Expbess 
 
 AND Pipe Lines. 
 
 Section 72. On the fifteenth day of March of each year, the state 
 auditor shall lay before the state tax commission all reports of tele- 
 graph, telephone, express and pipe-line companies, associations and 
 corporations herein provided for. Said state tax commission shall 
 thereupon proceed to assess the property of said companies, associa- 
 tions and corporations as hereinafter provided. 
 
 Sec. 73. Said state tax commission shall first ascertain the true 
 value of the entire property owned by the said ^ association, company, 
 
60 Report of State Tax Commission. 
 
 copartnership or corporation from said statement or otherwise, for 
 that purpose taking the aggregate value of all the shares of stock, in 
 case such shares have a market value, and, in case they have none, 
 taking the actual value thereof, or the capital of the said association, 
 company, copartnership, or corporation, in whatever manner the same 
 may be divided, in case no shares of capital stock have been issued •, 
 provided, however, that in case the whole or any part of the property 
 of such association, company, copartnership or corporation shall be 
 encumbered by a mortgage or mortgages, said commission shall ascer- 
 tain the true value .of such property by adding to the market value of 
 the aggregate shares of stock, or to the value of the capital stock, in 
 case there shall be no such shares, the aggregate amounts of such 
 mortgage or mortgages, and the result shall be deemed to be the true 
 value of the property of such corporation. Said state tax commission 
 shall, for the purpose of ascertaining the trae value of the property 
 within the state of Kansas, next ascertain from such statements or 
 otherwise the assessed value for taxation in the locality where the 
 same is situated of the several pieces of real estate situated outside 
 the state of Kansas, and not specifically used in the general business 
 of such association, company, corporation, or copartnership, which 
 said assessed values for taxation shall be deducted from the gross 
 value of the property as above ascertained. Said state tax commis- 
 sion shall next ascertain the true value of the property of such asso- 
 ciation, company, copartnership, corporation or person within the 
 state of Kansas, by taking the proportion of the whole aggregate 
 value of said association, company, copartnership, corporation or per- 
 son as above ascertained, after deducting the assessed value of such 
 real estate without the state, which the length and value of lines of 
 said association, company, copartnership, corporation, or person, in 
 the case of telegraph and telephone companies, within the state bears 
 to the total length and value of lines thereof ; and in the case of ex- 
 press companies, the proportion shall be in the proportion of the 
 whole aggregate value after such deduction which the length and 
 value of the lines or routes within the state of Kansas bears to the 
 whole length and value of the lines or routes of such association, 
 company, copartnership, or corporation ; and in the case of pipe-line 
 companies, the proportion shall be that proportion of the whole aggre- 
 gate length, size and value of its pipe-lines and other property after 
 such deduction which the length, size and value of the said pipe- 
 lines and other property within the state bears to the whole length, 
 size and value of the said lines and other property of such associa- 
 tion ; and such amount so ascertained shall be deemed and held as the 
 entire value of the property of said association, company, copartner- 
 ship or corporation within the state of Kansas. From the entire 
 
The Proposed Law — Article 15. 61 
 
 Talue of the property within the state so ascertained there shall be 
 deducted by the said board the assessed value for taxation of all the 
 real estate and personal property within the state and subject to local 
 taxation in the counties, townships, and cities, as hereinbefore pro- 
 vided, and the residue of such value so ascertained, after deducting 
 therefrom the assessed value of such local property, shall be by said 
 board assessed to said association. The state tax commission, in the 
 case of pipe-line associations, companies, copartnerships, or corpora- 
 tions, shall distribute and apportion to the different counties,' town- 
 ships or cities such residue, in the proportion that the length, size and 
 value of the lines in each of the said counties, townships or cities 
 bear to the total assessed value in the state. 
 
 Sec. 74. Said state tax commission shall thereupon ascertain the 
 value per mile of the property within the state by dividing the total 
 value as above ascertained, after dedvicting the specific properties 
 locally assessed within the state, by the number of miles within the 
 state, and the result shall be deemed and held as the value per mile of 
 the property of such association, company, copartnership or corpora- 
 tion within the state of Kansas. 
 
 Sec. 75. Said state tax commission shall thereupon, for the purpose 
 of determining what amount shall be assessed to said association, com- 
 pany, copartnership or corporation in each county in the state through, 
 across, into or over which the line of said association, company, co- 
 partnership or corporation extends, multiply the value per mile as 
 above ascertained by the number of miles in each county, as reported 
 in said statement or as otherwise ascertained, and the result thereof 
 shall be by said board certified, on or before the twentieth day of May of 
 each year, to the clerks, respectively, of the several counties through, 
 into, over or across which the lines or routes of said association, com- 
 pany, copartnership or corporation extend, and each clerk shall ap- 
 portion the said amount so certified in his county, respectively, among 
 the several townships, cities and school districts through, into, over or 
 across which such line or routes extend, in proportion to the length of 
 the lines in such township, city, or school district. To enable said 
 county clerks to properly apportion the assessment between the 
 several townships, cities, and school districts, they are authorized to 
 require the agent of said association, company, copartnership or cor- 
 poration to report to them, respectively, under oath, the length of the 
 lines in each township and city in such county, and the clerk shall 
 thereupon add to the value so apportioned the assessed valuation of 
 the real estate and personal property situated in any township or city, 
 and extend the taxes thereupon as in other cases. 
 
 Sec. 76. In case any such association, company, copartnership or 
 
62 Report of State Tax Commission. 
 
 corporation as named in this act shall fail or refuse to pay any taxes 
 asBBSsed against it in any county or township in the state, in addition 
 to other remedies provided by law for the collection of taxes an action 
 may be prosecuted in the name of the state of Kansas, by the county 
 attorney of any county of the state, on the relation of the clerk of 
 such county, and the judgment in said action shall include a penalty 
 of fifty per cent, of the amount of taxes so assessed and unpaid, 
 together with a reasonable attorney's fee for the prosecution of such 
 action, which action may be prosecuted in any county through, into, 
 over or across which the lines or routes of any such association, com- 
 pany, copartnership or corporation shall extend, or in any county 
 where such association, company, copartnership or corporation shall 
 have an office or agent for the transaction of business. In case such 
 association, company, copartnership or corporation shall have refused 
 to pay the whole of the taxes assessed against the same by said board 
 of tax commissioners, or in case such association, company, copartner- 
 ship or corporation shall have refused to pay the taxes or any portion 
 thereof assessed against it in any particular county, city, township, or 
 school district, such actions may include the whole or any portion of 
 the taxes so unpaid in any county, township, city, or school district ; 
 but the attorney-general, at his option, may unite in one action, in the 
 name of the state, on the relation of the state auditor, the entire amount 
 of the taxes due, or may bring separate actions for each separate 
 county, township, city, or school district, or may join actions for coun- 
 ties, townships, cities, and school districts, as he may prefer. All col- 
 lection of taxes for or on account of any particular county in any suit 
 or suits shall by the auditor of state be accounted for as a credit to 
 the respective counties for or on account of which such collectionB 
 were made by the said auditor of state at the next ensuing settlement 
 with such county, but the penalty so collected shall be credited to tte 
 general fund of the state ; and upon such settlement being made, the 
 treasurers of the several counties shall at their next settlement enter 
 credits with such county of the amount so received, and at the next 
 settlement with the state proper entries shall be made with reference 
 thereto ; provided, however, that in any such action the amount of the 
 assessment fixed by said state tax commission and apportioned to 
 such county or apportioned by county clerk to any particular town- 
 ship, city or school district shall not be controverted. 
 
 ARTICLE 16. — Railroads and Car Companies. 
 
 Section 77. The property of railroads, railroad corporations and 
 car companies shall be annually assessed as prescribed in this act. 
 Sec. 78. For the purpose of assessing railroads and the property 
 
The Proposed Law — Article 16. 63 
 
 of railroad corporations, the lieutenant-governor, secretary of state, 
 state treasurer, auditor of state, attorney-general, and the two tax 
 commissioners are hereby constituted a board of railroad assessors, 
 who are empowered, and it is hereby made their duty, to assess all 
 the property of the railroads and railroad corporations in the state of 
 Kansas ; provided, that nothing in this section contained shall be con- 
 strued to include within the meaning of this act any real estate in this 
 state owned by any railroad company and not used or necessary to be 
 used for the operation of the road, nor shall it include any buildings 
 that are not in whole or in part situated upon the right of way of 
 such road, but such real estate shall be assessed and taxed in the same 
 manner as other real estate, anything in this section to the contrary 
 notwithstanding. 
 
 Sec. 79. Said board shall meet at the office of the auditor of state 
 on the first Monday of April in the year 1903, and each year there- 
 after, for the purpose of assessing the property of railroads. The 
 president of the state tax commission shall be the president and the 
 secretary of the state tax commission shall be the secretary of the said 
 board, but either of said offices shall be filled temporarily by members 
 present, in case of the absence of the above-named officers. 
 
 Sec. 80. Said board may make rules and regulations not inconsist- 
 ent with this act whereby to regulate their proceedings. Four mem- 
 bers shall constitute a quorum for the transaction of business, and a 
 majority' of a quorum shall decide all questions. It shall be the duty 
 of the secretary of the board to keep correct and accurate minutes of 
 all the proceedings of the board in a book to be furnished by the state 
 auditor and by the auditor kept for that purpose. 
 
 Seo. 81. The board, when properly organized as herein pro- 
 vided for, shall proceed to ascertain all personal property of any rail- 
 way company owning, operating or constructing any railway in this 
 state, which, for the purpose of assessment and taxation, shall be held 
 to include the track, road-bed, right of way, franchise, water and fuel 
 stations, buildings and land on which they are situated, adjacent to or 
 connected with the right of way, machinery, rolling-stock, telegraph 
 lines and all instruments connected therewith, material on hand and 
 supplies provided for operating and carrying on the business of such 
 road, together with the moneys, credits and all other property of such 
 railroad company used or held for the purpose of operating its railroad 
 by such railway company, and appraise and assess such property as 
 personal property at its true value. 
 
 Sec. 82. Every person, company or corporation owning, operating 
 or constructing a railroad in this state shall return sworn lists or sched- 
 
64 Report of State Tax Commission. 
 
 ules of the taxable property of such railroad or corporation as here- 
 inafter provided. Such property shall be listed with refeifenoe to the 
 amount, kind and value on the first day of February in the year in 
 which it is listed. 
 
 Sec. 83. On or before the first day of March, 1903, and at the same 
 time in each year thereafter, the person, company or corporation own- 
 ing, operating or constructing any railroad in this state shall, by its 
 president, secretary, or principal accounting officer, return to the au- 
 ditor of state a sworn statement or schedule of the property of said 
 company on the 31st day of December preceding, as follows : 
 
 First. — Of the right of way, track, and road-bed, giving the entire 
 length of the main track in this and other states, and showing the 
 proportion in each county, township, or city, and total in this state. 
 
 Second. — The length of each side or second track and turnout, and 
 aggregate length of such side or second track and turnout, together 
 with the name of the county, township and city in which such side 
 or second tracks and turnouts are located. 
 
 Third. — A complete list, giving size, location (as to county, town- 
 ship, and city), material and value of all depots, station-houses, ma- 
 chine-shops, stock-yards, scales or other buildings situated wholly or 
 in part on the right of way, together with all platforms, fuel and water 
 stations, and the machinery and tanks connected therewith. 
 
 Fourth. — Showing the number of ties in track per mile, the weight 
 of iron or steel rails per yard used in main or side-track, what joints 
 or chairs are used in track, the ballasting of road (whether with stone, 
 gravel, or dirt), the length of time iron or steel has been used, and the 
 length of time the road has been built. 
 
 Fifth. — A full list of the rolling-stock belonging to or operated by 
 the person, company, or corporation, which shall distinctly set forth 
 the number, class and value of all locomotives, passenger-oars, sleep- 
 ing-cars, dining-cars, express-cars, mail-cars, baggage-cars, horse-cars, 
 cattle-cars, coal-cars, flat-cars, wrecking- cars, pay-cars and all other 
 kinds of cars owned or used by said company, whether within or with- 
 out the state of Kansas, together with a statement as to the number 
 of miles traveled by each of said classes of cars over the line of said 
 company within the state of Kansas and without the state of Kansas, 
 separately, during the year preceding the first day of January last past. 
 
 Sixth.—A. statement or schedule showing: (1) The amount of 
 capital stock authorized, and the number of shares into which such 
 capital stock is divided. (2) The amount of capital stock paid up. 
 (3) The market value of such stock; or if of no market value, then 
 the true value of the shares of stock. (4) The amount of mortgage 
 indebtedness of such corporation. 
 
The Proposed Law — Article 16. 65 
 
 Seventh. — A correct detailed inventory of the number, kind and 
 value of all tools and materials used for repairs, and of all other per- 
 sonal property in the state of Kansas, together with such other infor- 
 mation as the board of railway assessors may require in order to enable 
 them to apportion such rolling-stock between the main line and 
 branches of said road. 
 
 Sec. 84. In case of failure to make such statement or schedule to 
 the auditor of state, such person, company or corporation so failing 
 "to make returns shall forfeit the sum of one thousand dollars for 
 each offense, to be recovered by action in the name of the state of 
 Kansas, and paid into the state treasury for the benefit of the per- 
 manent school fund. 
 
 Sec. 85. The returns of the railroad company or corporation shall 
 not be held to be conclusive as to the value of said property, but the 
 board of railroad assessors may make such assessment of said prop- 
 erty as it may deem just and equitable. 
 
 Sec. 86. Each railroad company operating any road within the 
 state of Kansas shall annually, on or before the first day of June, re- 
 port to the county clerk of each county through which its line of road 
 Tuns the number of miles of main and side or second track situate 
 within each school district in said county. 
 
 Sec. 87. The board of railroad assessors shall have power to re- 
 quire the attendance of any officer, agent or servant of any railroad 
 company having any portion of its railway in this state; and any 
 such officer who shall refuse to attend before the board of assessors 
 when required to do so, or refuse to submit to the inspection of said 
 board any books or papers of such railway company in his possession, 
 custody, or control, or shall refuse to answer such questions as shall 
 be put to him by said board or in its behalf touching its business, 
 property, money, and credits, and the value thereof, of said railway 
 company, shall be deemed guilty of a misdemeanor, and, upon convic- 
 tion thereof before any court of competent jurisdictian, shall be fined 
 in any sum not exceeding five hundred dollars and costs. 
 
 Sec. 88. Any officer, agent or servant of any railroad company 
 who shall knowingly make any false answer to any question put to 
 him by such board or in its behalf touching the property, business, 
 money, and credits, or the value thereof, of said company, shall be 
 guilty of perjury, and it shall be the duty of the president of said 
 board to prosecute any person liable to the penalties of this section, 
 immediately upon the accruing of such liability. 
 
 Sec. 89. The board of railroad assessors, after having valued and 
 assessed all the railroad property in this state in accordance with the 
 —5 
 
66 Report of State Tax Commission. 
 
 provisions of this article, shall, through the state tax commission, 
 make returns to the county clerks of each and every county in which 
 any portion of said railroad property, as designated in this article, may 
 be located. 
 
 Sec. 90. Such returns shall be as follows : 
 
 First. — Number of miles of main track located in each township 
 and city in the county and the total length in the county. 
 
 Second. — The average valuation per mile ; such valuation to include 
 the following items : Track, right of way, franchise, road-bed, rolling- 
 stock, telegraph lines and the instruments connected therewith, ma- 
 terial on hand, supplies, and tools, and all other property used in the 
 operation of the road, and all money and credits. 
 
 Third. — The average valuation per mile of all personal property 
 enumerated in this article. 
 
 Fourth. — The amount of valuation that shall be placed to the 
 credit of such township and city in the county, as heretgfore pro- 
 vided for in this section. 
 
 Sec. 91. Such returns shall include a full list, with township and 
 city where located, with all second or side-tracks, turnouts, depots, 
 station-houses, machine-shops, or other buildings situated wholly or 
 in part on the right of way, platforms, fuel and water stations, with 
 the machinery and tanks connected therewith, giving the length of 
 each second or side-track or turnout, and the assessed value of each 
 item in the list. 
 
 Sec. 92. The state tax commission shall make the return contem- 
 plated in this article on or before the twentieth day of May of each 
 year. 
 
 Sec. 93. The county clerk, as soon as he shall have received the 
 return of railroad assessment from the state tax commission, shall 
 certify to the proper officer of the different school districts, cities and 
 townships in his county in or through which any portion of the rail- 
 road is located the amount of the assessment that is to be placed on 
 the tax-roll for the benefit of such school district, city, or township, 
 and he shall at the proper time place such assessment on the proper 
 tax-roll of his county, subject to the same per cent, of levy as other 
 property. 
 
 CAR COMPANIES. 
 
 Sec. 94. The president or chief officer of every car company, mer- 
 cantile or other company or corporation other than a railroad com- 
 pany operating a line of railroad and every individual or firm owning 
 any passenger-, freight- or other cars operated through, in or into the 
 state of Kansas shall, on or before the first day of March in each year, 
 make to the auditor of state a true, full and accurate statement, veri- 
 
The Proposed Law — Article 16. 67 
 
 fied by afiBdavit of the officer or person making the report, showing 
 the aggregate number of car days made by their oars on the several 
 lines of railroad in this state during the preceding year ending on the 
 31st day of December, in the ordinary course of business during the 
 year, and the total number of oars owned by said company, individual, 
 or firm. 
 
 Sec. 95. The president or other chief officer of every railroad com- 
 pany whose lines run through or into this state shall, on or before the 
 first day of March in each year, furnish to the auditor of state a state- 
 ment, verified by the affidavit of the officer or person making the 
 same, showing the total number of car days made by the oars of every 
 such car company, mercantile or other company, firm or individual on 
 their lines, branches and sidings in this state during the year next 
 preceding the first day of January. 
 
 Sec. 96. It shall be the duty of the board of railroad assessors to 
 divide the total number of car days so ascertained by the number of 
 days in the preceding year, and the quotient so found shall be the 
 number of cars on which said company, firm or individual shall be 
 assessed for said year. The board of railroad assessors shall ascertain 
 and fix the valuation upon each particular class of cars, which, as 
 nearly as possible, shall be the true value of such cars, and the num- 
 ber so ascertained shall be assessed to the respective car company, 
 car trust, mercantile or other company, firm, or individual. For the 
 purpose of making this assessment, the board is authorized to base 
 the assessment upon the returns of the several railroad companies. 
 In case any such car company, mercantile or other company, firm or 
 individual shall fail or refuse to make the statement herein required, 
 the board of railroad assessors shall fix the value of such cars, adding 
 fifty per cent, thereto, as hereinafter provided: and in determining 
 the number of such oars, the board of railroad assessors, in so far as 
 may be practicable, shall harmonize the statements of the several rail- 
 road companies, car companies, mercantile or other companies, firms 
 or individuals with respect thereto. Such assessment shall be in- 
 cluded in the records and proceedings of the board, and shall be pro- 
 rated among the several counties traversed by railways carrying said 
 cars in proportion to the entire main-track mileage of railways carry- 
 ing said cars in said county, and a statement transmitted to the county 
 clerk of each county as provided in cases of other assessments made 
 by said board. 
 
 Sec. 97. In case any such car company, mercantile or other com- 
 pany, firm or individual shall fail or refuse to make the statement 
 herein required within the time above specified, or shall make a false 
 
68 Report of State Tax Commission, 
 
 statement, the said board shall proceed to assess the property of such 
 oar company, mercantile company, firm or individual so failing, and 
 shall add fifty per cent, to the value thereof as ascertained and de- 
 termined by said board. 
 
 ARTICLE 17.— General Provisions Regarding Personal 
 
 Property. 
 
 Section 98. When any personal property shall be located in any 
 county in this state after the first day of February of any year which 
 shall acquire an actual situs therein before the first day of November, 
 such property is taxable therein for that year, and shall be assessed and 
 placed on the tax-rolls and the tax collected as provided by this act, 
 
 Sec. 99. Whenever any live stock shall be located in this state for 
 the purpose of grazing, it shall be deemed to have acquired an actual 
 situs therein as contemplated by this act. 
 
 Sec. 100. When any person, association or corporation shall bring 
 personal property into this state after the first day of February and 
 prior to the first day of November in any year, it shall be the duty of 
 the assessors to list and return such property for taxation that year, 
 unless the owner thereof shall show to the assessors, under oath, and 
 by producing a copy of the assessment, duly certified to by the proper 
 officers of the state or county in which said property was assessed, 
 that the same property has been listed for taxation for that year in 
 some other county in this state or in some other state or territory of 
 the United States in which property is required to be listed for taxa- 
 tion on or before February first in each year, If such property is 
 brought within any county after the assessor has made his returns for 
 that year to the county clerk, the assessor shall at once assess such 
 property and return the same to the county clerk, and the same shall 
 be entered by the county clerk on the tax books and collected as in 
 other cases. The persons so assessed shall have the right to appear 
 before the county clerk at any time before the taxes become due, and 
 the county clerk shall equalize such persons' taxes, as provided by law. 
 
 Sec. 101. If any person in this state, after his personal property is 
 assessed and before the tax thereon is paid, shall sell all of the same 
 to any person, and not retain sufficient to pay the taxes thereon, the 
 tax for that year shall be a lien upon the property so sold and shall at 
 once become due and payable, and the county treasurer, shall at once 
 issue a tax-warrant for the collection thereof, and the sheriff shall 
 forthwith collect it as in other cases. The person owing such tax 
 shall be civilly liable to any purchaser of such property for any tax 
 he owes thereon, but the property so purchased shall be liable in the 
 hands of the purchaser for such tax; provided, however, if the 
 
The Proposed Law — Article 18. 69 
 
 property be sold in the ordinary course of retail trade it shall not be 
 so liable in the hands of the purchaser. 
 
 Sec. 102. If the property of any taxpayer be so seized by legal 
 process as to not leave sufficient amount exempt from levy and sale to 
 pay the taxes, then the taxes on the property of such taxpayer shall 
 at once fall due, and be paid from the proceeds of the sale of the 
 property so taken on such process in preference to all other claims 
 against it. 
 
 Sec. 103. When any person is about to remove his property from 
 the county, after the same has been assessed and before the taxes 
 thereon have been paid, without leaving sufficient remaining for the 
 payment of the taxes thereon, the tax shall at once become due and 
 payable, which fact shall be determined by any court of competent 
 jurisdiction, in an action brought in the liame of the county against 
 the owner or reputed owner of such property, and judgment rendered 
 thereon and enforced by execution, and an attachment may issue as 
 in other oases, but without bond. 
 
 Sec. 104. It shall be the duty of all township trustees, assessors, 
 sheriffs, constables and city councilmen to at once inform the county 
 attorney of the making or attempted making of sales, levy of attach- 
 ments or removals provided for in this act, and it shall be the duty of 
 the county attorney to forthwith proceed with the collection of the 
 tax as in this act provided, when such facts become known to him in 
 any manner. 
 
 Sec. 105. If property subject to taxation be sold, seized or at- 
 tempted to be removed or sold before the assessor has made his re- 
 turns, he shall furnish the county clerk the assessment of that person ; 
 but if the party has been assessed, and the assessor's books be in 
 the hands of the county clerk, then the county clerk shall at once 
 levy upon the property so returned to him the percentage of the tax 
 levied in that county for the previous year, and collect the same as in 
 this act provided. Should the percentage thus collected exceed the 
 rate levy for the current year, such excess shall be returned to the 
 person entitled thereto by the county treasurer, upon the order of the 
 ; board of county commissioners. 
 
 * 
 ARTICLE 18. — Listing and Valuation of Real Estate. 
 
 Section 106. The real property of this state shall be listed, valued, 
 returned and equalized in the manner provided in this act. 
 
 Sec. 107. Public lands of the United States shall become subject 
 to taxation on the 1st day of February after the title thereto has been 
 perfected in individuals under the laws of the United States. 
 
70 Report of State Tax Commission. 
 
 Sec. 108. It shall be the duty of the county assessor in the year 
 1904, and also in the year 1906, and every fourth year thereafter, to 
 cause to be listed in numerical order, in the name of the owner, all the 
 real property in his county liable to assessment and taxation, and he 
 shall assess the same at its actual value in money. 
 
 Sec. 109. Each assessor shall make out from such source of infor- 
 raation as shall be within his reach a correct and pertinent descrip- 
 tion of every piece, parcel or lot of real property, in numerical order 
 as to lots and blocks, sections, or subdivisions, in his township, dis- 
 trict, city, or ward, and he may require the owner or occupant of such 
 property to furnish such description. 
 
 Sec. 110. If the owner or occupant shall neglect or refuse to fur- 
 nish such description when demanded by the assessor, the assessor 
 may employ the county surveyor to ascertain the boundaries and 
 quantity of such property, and such description shall be held to be 
 valid for all purposes of taxation ; and the expense of such survey 
 shall be returned to the county clerk of the county in which the prop- 
 erty is located, and by such clerk shall be added to the tax upon such 
 property and made a part thereof, and, when collected by the county 
 treasurer, shall be used to pay the expense of said survey. 
 
 Sbo. 111. The assessor shall, from actual view and from the best 
 sources of information within his reach, determine as nearly as prac- 
 ticable the true value of all taxable property within his district, 
 township, city, or ward. 
 
 Sec. 112. It shall be the duty of the assessor to examine all build- 
 ings and other improvements, and the value of the land and the im- 
 provements thereon shall be entered on the list separately, and also 
 in a single aggregate. 
 
 Sec. 113. Each parcel of real property shall be valued at its true 
 value, the value thereof to be determined by the assessor from actual 
 view and inspection of the property ; but the price at which such real 
 property would sell at auction or forced sale shall not be taken as the 
 criterion of such value, it being the intent to require all property to 
 be assessed at its true cash value, or the price which could fairly be 
 obtained for said property at private sale, and not at forced or auction 
 sale. All real property belonging k) religious, literary, scientific, be- 
 nevolent or charitable institutions or societies, and all school or college 
 lands, leased or held for profit, shall be assessed as other real estate. 
 Sec. 114. Bach assessor shall, on or before the first day of April of 
 each year in which an assessment of real estate is made, make out and 
 deliver to the county assessor of his county a return in tabular form, 
 in a book to be provided him by said county assessor, of the quantity, 
 
The Proposed Law — Article 18. 71 
 
 description and value of each piece, parcel or lot of real property 
 subject to taxation in his district, township, city, or ward, numerically 
 arranged, with the name of the owner, if known, set opposite to each 
 piece, parcel, or lot ; and in a separate column, the values by him at- 
 tached to each such piece, parcel, or lot. 
 
 Sec. 115. It shall be the duty of the county clerk to procure from 
 the United States land-office of the proper district or districts an ab- 
 stract of the land entered subsequently to the first day of February of 
 the previous year, and all such lands as shown by said abstract not 
 appearing on the tax-rolls shall be entered upon said roll by the county 
 clerk as soon as the abstract shall be received. 
 
 Sec. 116. It shall be the duty of the clerk of the district court of 
 each county in the state, when any lots or lands have been partitioned 
 by such court, to certify to the county clerk a description of the lots 
 or lands partitioned, and also a description of each piece or parcel into 
 which the same has been divided, together with the name of the owner, 
 and it shall be the duty of the county clerk to enter on the tax-roll 
 the description of the several pieces of land into which any such lots 
 or lands have been partitioned, and such description shall be held to 
 be valid for all purposes, and to apportion the tax charged to any such 
 lots or lands to each tract, so that the proper proportion of the taxes 
 upon said tract as originally listed for taxation shall be assessed to 
 each tract thereof ; and whenever any land so held by tenants in com- 
 mon shall be sold upon proceedings in partition, or shall be taken by 
 the election of any of the parties to such proceedings, or where any 
 real estate shall be sold at judicial sale or by administrators, execu- 
 tors, guardians, or trustees, the court shall order all taxes and penalties 
 thereon against such land to be discharged out of the proceeds of such 
 sale. 
 
 Sec. in. The county clerk shall deliver to the county assessor, on 
 or before the first day of February of each year in which an assess- 
 ment of real estate is made, a list of the taxable lands and town lots in 
 his county, which list shall show the assessed valuation after being 
 equalized of such lands and town lots of the last preceding assessment. 
 
 Sec. 118. Every person being seized or having the care of lands as 
 executor or administrator who shall neglect or refuse to pay the taxes 
 on the same shall be liable in an action to the devisee or devisees of 
 the persons whose executor he is for any damage occasioned by such 
 refusal or neglect. 
 
 Sec. 119. Every person having the care of land as agent or attor- 
 ney who, having funds of the principal in his hands for that purpose, 
 
72 Report of State Tax Commission. 
 
 shall neglect or refuse either to list or pay the taxes on such land 
 shall be liable in an action to his principal for any damage such prin- 
 cipal may have sustained by such refusal or neglect. 
 
 Sec. 120. Every person holding lands as guardian who shall neg- 
 lect or refuse to pay the tax on the same shall be liable in an action 
 to his ward or wards for any damage such ward or wards may have 
 sustained by such refusal or neglect. 
 
 Sec. 121. Each assessor shall annually, at the time of taking the 
 list and valuation of personal property, also take a list of all real prop- 
 erty that shall have become subject to taxation since the last previous 
 listing of the property in the county, with the value thereof, estimated 
 agreeably to the rules prescribed for the listing and assessing of real 
 estate, and of all buildings or other improvements of any kind, if 
 over one hundred dollars in value, the value of which shall not 
 have been previously included in the value of land on which such im- 
 provements have been made, and shall make returns thereof to the 
 county assessor at the same time he is required to make his returns 
 of personal property, in which returns he shall give a description of 
 the tract of land or lot upon which such improvements have been 
 made, the kind of improvement so made, and the true value added to 
 such parcel of land or lot by the said improvement, and the additional 
 sum it is believed the land or lot on which such improvement has 
 been made would sell at private sale by reason of such improvement 
 shall be considered the value of such improvement, and taxed there- 
 after at such value until the next assessment; and in case of destruc- 
 tion by fire, flood or otherwise of any building or other improvement 
 of the value of one hundred dollars or more which shall have been 
 made previous to the last valuation of the land on which the same 
 shall have been, or the value of which shall have been added to any 
 former valuation of such land, the assessor shall determine as nearly 
 as possible for how much less such land would sell at private sale in 
 consequence of such destruction, and make returns thereof to the 
 county clerk as in this section provided, and thereafter said land shall 
 be taxed on the decreased value until the next assessment of said 
 land. 
 
 Sec. 122. Where the fee to the surface of any tract, parcel or lot of 
 land is in any person, natural or artificial, and the right or title to any 
 mineral, mineral springs, oil or gas therein is in another or others, 
 the right to such mineral, mineral springs, oil or gas shall be valued 
 and listed separately from the fee of said land in separate entries and 
 descriptions, and such land itself and the said right to the mineral, 
 mineral springs, oil or gas therein shall be separately assessed to the 
 owners thereof, respectively. The register of deeds shall furnish to 
 
The Proposed Law — Article 18. 73 
 
 the county assessor, who shall, on the first day of February of each 
 year, furnish to each assessor where such mineral, mineral springs, oil 
 or gas leases exist or are a matter of record, a certified description of 
 all suoh leases ; provided, that when such leases are not recorded within 
 ninety days after the execution thereof, they shall become void if not 
 listed for taxation. 
 
 Sec. 123. It shall be the duty of every lessee of such mineral, 
 mineral springs, oil, or gas, or the owner thereof, who is not the owner 
 of the fee, to correctly list and return a description and a statement of 
 the value of such lease of any mineral, mineral springs, oil or gas 
 owned by him to the county assessor on the first day of February of 
 each year. The county assessor shall furnish to the proper assessor 
 such description for the purpose of properly assessing the same. In 
 case any such lessee or owner shall fail to furnish suoh description, it 
 shall be the duty of the county assessor, upon ascertaining such fact, 
 to correctly list and value the same from the information obtainable, 
 and shall add to such valuation fifty per centum, and said sums, when so 
 added together, shall be the basis of assessment for that year ; provided, 
 that in case the said lessee of any mineral, mineral springs, oil or gas 
 shall fail to pay the tax assessed against the same, and the same shall 
 be offered for sale for taxes according to law, the owner of the fee 
 upon which said mineral, mineral springs, oil or gas is located shall 
 have the right to purchase the same at said sale, if he so desires, to the 
 exclusion of all other bidders, for the full amount of the taxes assessed 
 against the same. But such right must be exercised at the time said 
 property is offered for sale or'said right will be deemed to have been 
 waived, and the interest assessed shall then be sold as in other cases. 
 
 Sec. 124. All improvements put on leased lands that do not be- 
 come a part of the realty shall be assessed to the owner of such im- 
 provements as personal property, and the taxes imposed upon such 
 improvements shall be collected by levy and sale of the interest of 
 such owner, the same as in all other cases of the collection of taxes 
 on personal property. 
 
 Sec. 125. Each deputy assessor shall take and subscribe an oath, 
 which shall be certified by the ofiicer administering the same and at- 
 tached to the return which he is required to make to the county clerk, 
 in the following form : 
 
 I, , deputy assessor for the , in county, Kansas, do solemnly 
 
 swear that the return to which this is attached contains a correct description of 
 
 each parcel of real property within the said , as far as I have been able 
 
 to ascertain the same ; that the value attached to each parcel in said return is, 
 as I verily believe, the full and true cash value thereof, estimated agreeably to 
 the rules prescribed by law ; that in no case have I knowingly omitted to demand 
 a statement of the description and value of all the real estate which I am re- 
 
74 Report of State Tax Commission. 
 
 quired by law to list, or in any way connived at any violation or evasion of any of 
 the requirements of the law in relation to the listing and valuation of real estate, 
 subject to all the penalties prescribed by law. So help me God. 
 
 (Signed) , Deputy Assessor. 
 
 Which return shall be kept at the office of the county clerk for public 
 inspection. 
 
 ARTICLE 19.— Duties of Officers. 
 
 Section 126. The county assessor, in addition to the other duties 
 provided by law, shall have general supervision over and direction of 
 the assessment of all property in his county. He shall advise and in- 
 struct deputy assessors as to their duties, and shall visit them for that 
 purpose as often as possible, and at least once betvsreen the first day of 
 February and the first day of April of each year. He shall require of 
 deputy assessors that the assessment of property be uniform through- 
 out the county, and that the property be assessed as directed by law ; 
 and to that end he shall be authorized to alter or change any assess- 
 ment made by any deputy assessor, so that the same shall conform to 
 law, He shall furnish to each deputy all necessary blanks, schedules, 
 maps and lists for the purpose of making such assessment, and shall 
 receive from each deputy the assessment rolls, lists of property 
 with oaths attached and schedules as fast as the same are completed. 
 He shall carefully examine the assessment rolls, lists, schedules and 
 returns made by deputies, and shall see that the same are correctly 
 made and are complete in all respects. He shall require any necessary 
 or proper changes to be made by the deputy before transmitting the 
 same to the county clerk. As soon as the assessment rolls, lists and 
 returns have been corrected and verified by the county assessor, he 
 shall file the same with the county clerk. The county assessor shall 
 obey all rules and regulations made under this act and the instruc- 
 tions sent out by the state tax commission. It shall be the duty of 
 the county assessor to examine the records in the ofiice of the register 
 of deeds for the purpose of ascertaining whether mortgages on real es- 
 tate and personal property, mineral leases, title notes, contracts, and 
 bills of sale intended to operate as a lien, held in said county, haTe 
 been fully and correctly listed, and shall add to the assessment roll all 
 such omitted mortgages, mineral leases, title notes, contracts, and bills 
 of sale intended to operate as a lien. He shall examine the records in 
 the office of the probate judge, and ascertain whether the property be- 
 longing to minors, insane and idiotic persons and the estates of de- 
 ceased persons have been fully and correctly listed, and shall add to 
 or change any such assessment, so that the same shall be fully as- 
 sessed. He shall examine the records in the office of the clerk of the 
 district codrt to ascertain whether any judgments or liens therein filed 
 
The Proposed Law — Article 19. 75 
 
 liave been omitted from the assessment rolls, and, in case of any such 
 omission, he shall add the omitted judgment or lien to the assessment 
 roll. 
 
 Sec. 127. It shall be the duty of the register of deeds, probate 
 judge, clerk of the district court and all other county officers to assist 
 the county assessor in the examination of the records of their respect- 
 ive offices for the purpose heretofore provided, and they shall give to 
 the county assessor any information in their possession that will as- 
 sist him in the assessment of such property. Any county officer who 
 shall fail, neglect or refuse to perform any of the duties imposed upon 
 him by this act shall be deemed guilty of a misdemeanor, and, upon 
 ■conviction thereof, shall be fined in the sum of not less than fifty 
 •dollars nor more than five hundred dollars for each offense. 
 
 Sec. 128. The county assessor shall, in the listing and assessing of 
 property, follow the rules and regulations provided by law and the 
 instructions formulated by the state tax commission. Whenever it 
 shall appear to the satisfaction of the state tax commission that any 
 ■county assessor has wilfully neglected or refused to obey any of the 
 provisions of law, or the rules, regulations or instructions of the said 
 tax commission, or has wilfully neglected to perform any of the duties 
 imposed upon him by law or by the rules, regulations or instructions 
 •of the state tax commission, the said state tax commission shall forth- 
 with remove such county assessor from his office, and the office of 
 •county assessor of such county shall thereupon become and be vacant. 
 
 Sec. 129. The deputy assessors shall complete their assessment 
 Tolls, schedules, lists and returns and deliver the same to the county 
 assessor for revision not later than the first day of April in each year. 
 The county assessor shall complete his revision of the same and 
 shall file them with the county clerk on or before the fifteenth day 
 •of April of each year. 
 
 Sec. 130. The county clerk shall correct any errors in description 
 ■or quantity of land contained in the list of real property in his county 
 on the tax-roll, but he shall make no deduction from the valuation of 
 any piece, parcel or lot of real property except as provided in this act. 
 
 Sec. 131. The county clerk is hereby authorized and it shall be 
 hiis duty to assess at its true value the real property of any person 
 liable to pay taxes which the assessor has failed to assess, and to 
 place the same on the tax-roll, and the taxes on the same shall be 
 collected as in other cases ; and the county clerk, for the purpose of 
 assessing such property, is authorized to administer oaths to the 
 owner of such property or any other person touching the value of 
 the same ; but the county clerk is not required to inspect such prop- 
 erty. 
 
76 Report of State Tax Commission. 
 
 Sec. 132. It shall be the duty of county clerks to cause all lands 
 in their respective counties that for any reason have not been as- 
 sessed or that have escaped taxation for any former year or years 
 when the same were liable to taxation to be placed upon the tax- 
 roll and carry out an assessment against said land equal to, and in 
 accordance with, the assessment that would have been charged against 
 said lands had they been properly listed and assessed at the time they 
 should have been assessed under the provisions of the general laws 
 governing the assessment and taxation of lands ; provided, that no 
 lands shall be assessed under the provisions of this section where the 
 same shall have changed ownership otherwise than by will, inherit- 
 ance, or gift. 
 
 Sec. 133. All taxes charged under the provisions of the preced- 
 ing section shall be exempt from any back penalty or interest, and 
 shall be collected in the same manner as other taxes levied upon real 
 estate. 
 
 AKTIOLE 20. — County Boakd of Equalization. 
 
 Section 134. The board of county commissioners, the county 
 clerk and the county assessor shall constitute the county board of 
 equalization, and the county clerk shall be the clerk of said board. 
 
 Sec. 135. The county board of equalization, or a majority of them^ 
 shall meet on the third Monday in May in each year, at the office of 
 the county clerk, and proceed to fairly and impartially equalize the- 
 valuation of the personal property of the county, and may adjourn 
 from time to time for such purpose, not beyond ten days from the 
 first day of their session. They shall, at their meeting on the third 
 Monday in May in the year 1904, and in the year 1906, and on thfr 
 same day of every fourth year thereafter, equalize the valuation of 
 real property of their county.' The clerk shall lay before said board, 
 the returns of the assessor, and the said board shall proceed to equal- 
 ize such valuation of real property ; and for this purpose they shall 
 observe the following rules : 
 
 First. — They shall raise the valuation of such tracts or lots of real 
 property as in their opinion may have been returned below their true- 
 value to such rate or sum as they may believe to be the true value in 
 accordance with the rules prescribed for the valuation of property. 
 
 Second. — They shall reduce the valuation of such tracts or lots a& 
 in their opinion have been returned above their true value, as com- 
 pared with the average valuation of the real property in the county^ 
 having due regard to the relative situation, quality of soil, improve- 
 
The Proposed Law — Article 20. 77 
 
 ments and natural advantages possessed by each tract or lot of real 
 property. The county clerk shall keep an accurate record of the pro- 
 ceedings and orders of said board. 
 
 Sec. 136. It shall be the duty of the county clerk to give notice, by 
 publishing each year, in the first week of April and the two weeks 
 next following, in some newspaper having general circulation in 
 the county, the time of the meeting of the board provided for in the 
 last preceding section, at which meeting all persons feeling them- 
 selves aggrieved can appear and have all errors in the return corrected. 
 The board of county commissioners shall not allow any bills for the 
 publication of the notice provided for in this section until the person 
 publishing such notice shall file with the county clerk a copy of the 
 newspaper in which such notice is published, to which shall be at- 
 tached his affidavit stating that such notice has been published in ac- 
 cordance with law. 
 
 Sec. 137. Any person, copartnership, company, association or cor- 
 poration not satisfied with the action of the county board of equaliza- 
 tion shall have the right to appeal from the order or assessment of 
 the county board of equalization to the state tax commission, and in 
 like manner any county assessor or any member of the county board 
 of equalization or any taxpayer of the county shall have the right to 
 appeal to the state tax commission from any original assessment or 
 any order of the county board of equalization increasing or decreas- 
 ing any assessment, or refusing to increase or decrease the same, or 
 to assess hidden or omitted property, upon giving notice of such ap- 
 peal within five days after the adjournment of the county board of 
 equalization to the county clerk of the county from which said appeal 
 is to be taken, which notice shall set forth concisely the act or acts 
 complained of. Upon receiving notice of such appeal, the clerk of 
 such county shall forthwith make a statement in writing showing 
 concisely the substance of the complaint made and the action of the 
 board thereon, and shall transmit the same by mail to the auditor of 
 state, who shall lay the same before the state tax commission for its 
 action when it shall convene ; provided, that the state tax commission 
 may make such regulations in regard to the taking of appeals and the 
 payment of costs thereof, not inconsistent herewith, as they may deem 
 necessary to protect the rights of the parties. 
 
 Sec. 138. The county clerk, immediately after the board of equali- 
 zation shall have completed its labors, shall prepare an abstract of the 
 assessment rolls of his county, and forward it to the state auditor on 
 or before the fifteenth day of June. Such abstract shall contain : 
 
 Pifst. — The total number of acres of taxable lands in the county 
 under cultivation. 
 
78 Report of State Tax Commission. 
 
 Second. — The total number of acres of taxable lands not under cul- 
 tivation. 
 
 Third. — The total number of acres of taxable lands in the county. 
 
 Fourth. — The aggregate value of all taxable lands. 
 
 Fifth. — The average value per acre. 
 
 Sixth. — The number of improved town lots. 
 
 Seventh. — The number of unimproved town lots. 
 
 Eighth. — The average value of each town lot. 
 
 Ninth. — The aggregate value of all town lots. 
 
 Tenth. — The aggregate value of all personal property. 
 
 Eleventh. — The total value of all taxable property. 
 
 In addition to the foregoing, the county clerk shall furnish, at the 
 time and in the manner hereinbefore mentioned, an abstract showing: 
 
 Assessed 
 Number, value. 
 Number of horses three months old and over | 
 
 Number of neat cattle three months old and over 
 
 Number of mules and asses three months old and over 
 
 Number of sheep three months old and over 
 
 Number of hogs three months old and over 
 
 Number of goats three months old and over 
 
 Number of farming implements 
 
 Number of wagons 
 
 Number of pleasure carriages of every description 
 
 Number of gold watches 
 
 Number of silver watches 
 
 Plate and jewelry 
 
 Number of pianofortes 
 
 Other musical instruments 
 
 Interest on bonds of United States amount, % $ 
 
 Bonds and interest on bonds of any state, county, 
 
 district, or municipality value, 
 
 Other bonds not exempt from taxation value. 
 
 Stock in any company or corporation value, 
 
 Shares in national banks amount. 
 
 Moneys amount, 
 
 Credits value, 
 
 Average amount of merchant's stock for preceding year, value. 
 Average amount of merchant's moneys and credits for 
 
 preceding year value, 
 
 Average amount of manufacturer's stock for preceding 
 
 year ^alue, 
 
 Average amount of manufacturer's moneys and credits 
 
 for preceding year value. 
 
 Shares in any vessel or boat value 
 
 Tax-sale certificates amount 
 
 Judgments amount', 
 
 Notes amount, 
 
 Mortgages amount, 
 
 Aggregate value of all other personal property amount, 
 
 Constitutional exemptions allowed amount, ..'. 
 
The Proposed Law — Article 21. 79 
 
 Seo. 139. If any county olerk shall refuse or neglect to prepare an 
 abstract of the assessment roll of his county and forward the same to 
 the state auditor, as required in the preceding section, he shall forfeit 
 to the state the sum of one hundred dollars, to be recovered in the 
 name of the county commissioners by civil action before any court of 
 competent jurisdiction ; and the certificate of the auditor of the state, 
 authenticated by the seal of his office, setting forth the failure of the 
 clerk to comply with the provisions of said section, shall be prima- 
 facie evidence of such refusal or neglect, on the trial of such action. 
 
 AKTICLE 21. — State Boaed of Equalization. 
 
 Section 140. The state tax commission shall meet in Topeka on 
 the third Monday in June in each year for the purpose of equalizing 
 assessments. They shall proceed to examine the abstracts of property 
 assessed for taxation in the several counties of the state, including 
 railroads and all other property, and shall equalize such assessment so 
 to make the same conform to law; and, for that purpose they shall 
 have the power to increase or decrease the assessed valuation of any 
 county, township, or city, and such increase or decrease shall be made 
 by a percentum, and the per cent, of increase or decrease when made 
 shall be certified to the county clerk of the proper county, who shall 
 thereupon add to or deduct from the assessment of each piece or parcel 
 of property in the county, township or city affected an amount equal 
 to the per cent, of increase or decrease fixed by the state tax commis- 
 sion. The state tax commission shall have the power, in equalizing 
 assessments, to increase or decrease the assessed valuation of any class 
 or classes of property whenever in their judgment it shall be neces- 
 sary to make such assessment conform to law ; and such increase or 
 decrease, when made, shall be certified to the county clerk, and by the 
 county clerk extended upon the tax-rolls as hereinbefore provided. 
 During the said meeting, the state tax commission shall hear and de- 
 termine all appeals, and their determination, affirming or changing 
 the action of the county board of equalization, shall be certified to the 
 county olerk of the proper county, who shall enter such change upon 
 the tax-rolls, so that the assessment will conform to the order of the 
 state tax commission. The state tax commission shall, upon appeal 
 by the party aggrieved, assess the property in controversy, and the 
 secretary of the state tax commission shall certify to the clerks of the 
 several counties all such changes made by the state tax commission, 
 showing the assessment made by the county officials and the assess- 
 ment as made by the state tax commission, which latter amount shall 
 be by the said clerk extended on the tax-rolls in lieu of the amount 
 fixed by the county assessor or by the said board of equalization; 
 
80 Report of State Tax Commission. 
 
 provided further, that it shall not be necessary for the said secretary 
 of the state tax commission to issue separate notices with reference to 
 each change in assessment, but may include all changes affected in 
 any one county in one notice ; provided further, that the pendency of 
 such appeal shall not operate to stay the collection of any tax, except 
 by special order of the board. 
 
 Sec. 141. The said state tax commission sitting as a board of 
 equalization shall have power to adjourn from time to time until said 
 equalization and the hearing and determination of appeals thereto 
 shall be completed, and shall have power to send for the abstract of 
 the assessment rolls of any county, where the county clerk of said 
 county has failed to transmit the same as herein provided ; and the 
 expense thereof, if any, shall be charged to the proper county and 
 collected at the time of the next settlement with said county. Any 
 county so charged shall deduct the amount thereof from the salary of 
 such delinquent county clerk. 
 
 Sec. 142. No assessment shall be deemed final until the action of 
 the state tax commission in equalizing the assessment and hearing 
 and determining appeals shall have been had and certified to county 
 clerks, and by them extended upon the tax-rolls, as herein provided; 
 and the assessment as herein made and corrected by the county board 
 of equalization and by the state tax commission, either by original 
 equalization or upon appeal, shall be the final assessment of property 
 for that year, except as hereinafter provided, and taxes for all pur- 
 poses shall be levied upon the basis of such final assessment ; pro- 
 vided, however, that the county assessor or county clerk may at any 
 time add to the tax-rolls any property omitted therefrom. The said 
 state tax commission shall apportion the amount of tax forstate pur- 
 poses as required by law to be raised in the state among the several 
 counties in proportion to the valuation of the taxable property therein 
 for the year as equalized by the commission, and said tax commis- 
 sion shall notify the county clerk of each county of the amount of 
 state tax so apportioned to said county, on or before the twentieth day 
 of July of each year. 
 
 The state tax commission, in equalizing assessments and hearing 
 appeals, shall have power to subpoena witnesses and compel their at- 
 tendance from any county of the state, and shall have power to compel 
 the production of books and papers ; and any member thereof shall 
 have power to administer oaths. Any person who shall fail to obey 
 the subpoena of said state tax commission, or who shall fail or refuse 
 to produce any book or paper in his possession when ordered by the 
 state tax commission, shall be deemed guilty of a misdemeanor, and 
 upon conviction thereof shall be fined not less^ than ten dollars and 
 not more than one thousand dollars. 
 
The Proposed Law — Article SI. 81 
 
 Sec. 143. Witnesses subpoenaed before said state tax commission 
 shall receive the sum of two dollars per day for every day actually 
 spent in obedience to said subpoena and their actual and necessary 
 traveling expenses. Vouchers for said fees shall be approved by the 
 chairman and secretary of said state tax commission, and shall be paid 
 as hereinafter provided. Whenever any person shall appeal from the 
 assessment of his property as fixed by the county board of equaliza- 
 tion, and said appeal shall be sustained in whole or in part, the costs 
 of such appeal, including the costs of witnesses, if any, shall be paid 
 by the county wherein such property is situated. In case said appeal 
 is not sustained in whole or in part, the costs shall be paid by the ap- 
 pellant, who shall before appealing give to the county clerk a good 
 and sufficient bond, conditioned that he will pay the same in case his 
 appeal is not sustained. Whenever any person shall appeal from the 
 assessment of another as fixed by the county board of equalization, 
 and said appeal shall be sustained, the costs of such appeal shall be 
 taxed to the appellee ; and where said appeal is not sustained, the 
 costs shall be taxed to the appellant, who shall before appealing give 
 to the county clerk a good and sufficient bond, conditioned that he 
 will pay the same in case said appeal is not sustained, unless the ap- 
 pellant shall be the county assessor or county clerk of the county 
 where the property in question is situated, in which case the costs 
 shall be paid by that county. In case said appeal is sustained, said 
 costs shall be certified by the state tax commission to the county clerk 
 of the proper county, who shall add the same to the personal tax of 
 the person to whom the costs are taxed, if he have any taxable per- 
 sonal property, and if not, to his real- estate taxation, and shall be col- 
 lected in the same manner as taxes. In case the state tax commission 
 shall raise the assessed valuation of any county, or the assessed valua- 
 tion of any class of property in a county, all costs and expenses inci- 
 dent to the inquiry with reference thereto shall be paid by such 
 county. All costs and expenses caused or incurred by the state tax 
 commission in any inquiry wherein the assessment of any railroad, 
 express, telegraph or car company, association or copartnership is in- 
 volved shall be paid by such company, association, or copartnership, 
 whenever such assessment is increased as a result of such inquiry. 
 All other costs and expenses incurred by the state tax commission in 
 any proper proceeding provided by the laws of the state shall be paid 
 by the state. 
 
 The said state tax commission shall, in the year 1904 and biennially 
 thereafter, as of the date of the thirty-first day of August of that year, 
 report to the governor of the state, in writing, its acts and proceed- 
 ings, and shall include in such report all matters relating to assess- 
 —6 
 
82 Report of State Tax Commission. 
 
 ment and taxation now reported by the auditor of state, and such other 
 facts and information as it shall deem of value and worthy of publi- 
 cation. 
 
 It shall also, in said report, make to the governor such recommen- 
 dations for changes and amendments in the existing tax laws as it 
 shall deem of value, from its experience and examination of the tax 
 laws and revenue systems of other states, which recommendations 
 shall be by the governor called to the attention of the next succeed- 
 ing legislature. 
 
 ARTICLE 22.— Tax Levies. 
 
 Section 144. Each county shall be liable to the state for the full 
 amount of tax assessed against it by the state tax commission and no 
 deduction therefrom shall be allowed. It shall be the duty of the 
 county clerk to extend upon the tax-rolls a sufficient levy to raise the 
 amount fixed by the state tax commission as the proportion of the 
 state tax of the county for that year ; and whenever any county shall 
 fail to collect a sufficient sum to meet its proportion of the state tax, 
 it shall be the duty of the county clerk to levy in the next ensuing 
 year a tax, to be known as a state delinquent tax, in a sufficient rate 
 per cent, to complete, when collected, the payment due the state for 
 the preceding year. The state auditor shall, on or before the twen- 
 tieth day of July in each year, certify to the county clerk the amount, 
 if any, delinquent for the preceding year or years, and due from such 
 county, for the purpose of enabling the county clerk to make such de- 
 linquent tax levy. Whenever there shall be realized in any year, in 
 any county, from such tax levy, a sum greater than the amount due 
 the state from such county, it shall be credited by the state treasurer 
 on the succeeding year's tax. 
 
 Sec. 145. The mayor and councilmen of any city, the board of 
 any municipal township, the board of education of any city and the 
 district board of any school district in the county are hereby required 
 to cause to be certified to the county clerk, on or before the first day 
 of August in each year, the per cent, by them levied on the real and 
 personal property in such corporation, as returned on the assessment 
 rolls of the county, and the county clerk is hereby authorized and re- 
 quired to place the same upon the tax-rolls of the county in the man- 
 ner prescribed by this act ; and the said tax shall be collected by the 
 county treasurer as other taxes, and when collected shall be paid into 
 the treasury of any city, the treasury of any municipal township, the 
 treasury of the board of education of any city, or the treasury of the 
 district board of any school district in the county. 
 
 Sec. 146. The county commissioners shall meet on the first Mon- 
 
The Proposed Law — Article 23. 83 
 
 day in August in each year, and shall estimate and determine the 
 amount of money to be raised by tax for all county purposes and all 
 other taxes which they may be required by law to levy. 
 
 AKTICLE 23.— Collection of Taxes, 
 
 Section 147. The county clerk, immediately after the levy of 
 taxes as herein provided, shall proceed to determine the sums in dol- 
 lars and cents, rejecting fractions of a cent, to be levied upon each 
 tract or lot of real property, in the name of the owner, if known, and 
 upon the amount of personal property in the name of each person, 
 company, or corporation, which shall be computed equally upon all 
 real and personal property subject to the same tax, and place all taxes 
 in one column, except school district and road taxes, which shall be 
 placed in separate columns. He shall complete and deliver said tax- 
 rolls to the county treasurer on or before the first day of November. 
 
 Sec. 148. Immediately after the county clerk has completed the 
 tax-rolls and ascertained the several amounts charged thereon for 
 state, county, cities, townships, and school districts, he shall make a 
 schedule thereof, showing the amount so found to be charged on said 
 tax-rolls, and attach his certificate thereto under the seal of the county, 
 stating that the amounts therein specified are the correct sums 
 charged on the tax-rolls of the county for the current year, and de- 
 liver the same to the county treasurer, and shall charge the treasurer 
 with said amounts; and said county clerk shall make a like certificate 
 and charge for any additions which may be made to said tax-rolls of 
 any property added thereto. 
 
 Sec. 149. On receipt of the schedule from the county clerk, as 
 provided in the preceding section, the county treasurer shall at once 
 credit the state, county, cities, townships, and school districts, respect- 
 ively, with the amount stated in said schedule, and file such schedule 
 in his oflSce. 
 
 Sec. 150. As soon as the county treasurer shall have received the 
 tax-roll of his county, he shall enter in a column opposite the descrip- 
 tion of each tract or parcel of land the amount of unpaid taxes, and 
 the date of unredeemed sales, if any, for previous years on such land, 
 and he shall cause a notice to be published in a newspaper published in 
 his county, or, if there be none, then in a paper having general circula- 
 tion therein, for two consecutive weeks, stating in said notice the 
 amount of taxes charged for state, county, township, school, city or 
 other purposes for that year on each one hundred dollars valuation. 
 
 Sec. 151. When the county treasurer shall receive any tax he shall 
 give a receipt therefor. If upon land or town lot, the receipt shall de- 
 
84 Report of State Tax Commission. 
 
 scribe the land as it is described in the tax-roll, and give the valuation 
 thereof, and a statement shall be entered on such receipt showing the 
 amount of unpaid taxes and the date of unredeemed tax sales, if any, 
 for previous years upon such land or town lot ; and if upon personal 
 property, it shall state the value thereof, and on the reverse side it 
 shall give the amount of each kind of tax for that year on each one 
 hundred dollars valuation. ' 
 
 Sec. 152. The mayor and clerk of any city, the trustee and clerk 
 of any township, the president and clerk of any board of education, 
 and the director and clerk of any school district, when desiring to 
 draw any money collected as taxes from the county treasury, shall 
 deliver to the treasurer of the city, township, board of education or 
 school district an order directed to the county clerk, requesting the 
 payment of such sum as may have been collected for such municipality. 
 Upon receipt of said order by the county clerk, he shall draw his order 
 on the county treasurer in favor of the treasurer of such city, township, 
 board of education or school district for the amount collected and 
 due, and the county treasurer shall pay such order, charging the 
 amount thereof to such city, township, board of education, or school 
 district, and retain the order as his voucher for such payment. 
 
 Sec. 153. Between the first and tenth days of January and the 
 first and tenth days of July in each year, the county treasurer shall 
 prepare a statement showing the amount of taxes collected in his 
 county and due the state, which statement shall be duly sworn to be- 
 fore some officer authorized to administer oaths, and shall procure a 
 bank draft or post-office money-order in favor of the state treasurer 
 for the whole amount of taxes so collected, and shall forward the same, 
 together with such sworn statement, to the state treasurer, who shall 
 collect said bank draft or money-order in the manner provided 
 by law for the collection of drafts, and shall place said statement on 
 file in his office. A like statement shall be prepared by the county 
 treasurer immediately after the sale of lands for taxes, and forwarded 
 to the state treasurer, together with a bank draft or money-order for 
 the balance of state taxes for the current year. 
 
 Sec. 154. County taxes and all moneys coming into the county 
 treasury for county purposes shall be disbursed only on the order of 
 the board of county commissioners. 
 
 Sec. 155. The county clerk and county treasurer shall be liable to 
 the state, county, city, township and school district for all taxes lost 
 to any of them by the neglect or failure to properly perform the du- 
 ties required by this act of such clerk or treasurer or any of their 
 deputies, which may be recovered in any court of competent jurisdic- 
 tion by suit on their official bonds. 
 
The Proposed Law — Article 23. 85 
 
 Sec. 156. The county treasurer is hereby required to give dupli- 
 cate receipts for all moneys received by him from any source what- 
 ever, save and except moneys received as taxes, one of which receipts 
 shall forthwith be filed with the county clerk, who shall charge the 
 county treasurer with such money, crediting the amount to the fund 
 to which it may belong. Such duplicate receipts shall be numbered 
 consecutively, and. the county clerk shall keep a record of the said 
 numbers in his charges to the treasurer. 
 
 Sec. 157. The county clerk shall, on or before the fifteenth day of 
 November, transmit to the auditor of state a statement showing the 
 total amount of taxes levied in his county for all purposes in such 
 year, and the rate per cent., and the auditor of state shall include the 
 same in his annual report. 
 
 Sec. 158. All taxes shall be due on the first day of November of each 
 year. A lien tor all taxes shall attach to the real property subject to 
 the same on the first day of November in the year in which such tax 
 is levied, and such lien shall continue until such taxes and penalties 
 charged, and interest which may have accrued thereon, shall be paid 
 by the owner of the property or other person liable to pay the same. 
 
 Sec. 159. The county treasurer is required to receive in payment 
 of taxes state warrants and matured coupons of state bonds in pay- 
 ment of the state taxes, county warrants in payment of the county 
 tax, township warrants in payment of the tax of the proper township, 
 city warrants or other evidence of indebtedness as the city may 
 authorize the treasurer to receive in payment of the proper city tax ; 
 and warrants shall only be received in payment of the tax for the fund 
 against which such warrant may be drawn. 
 
 Sec. 160. It shall be the duty of every county treasurer who may 
 receive any state, county, city, township or school- district oMer or 
 warrant in payment of any taxes, or for land sold for taxes, to indorse 
 upon such order or warrant the date of its reception, the amount of 
 interest allowed thereon, if any, and no credit shall be allowed to any 
 treasurer for any warrant or order or any interest not so indorsed. 
 
 Sec. 161. Any person charged with taxes on the tax books in the 
 hands of the county treasurer may, at his option, pay the full amount 
 thereof on or before the twentieth day of December of each year, or 
 the one-half thereof on or before the twentieth day of December and 
 the remaining one-half on or before the twentieth day of June next 
 ensuing; and if any of the said first half of said taxes remain unpaid 
 after the twentieth day of December, the whole amount of tax charged 
 against such person failing to pay the first half of the tax as herein 
 provided shall be collected as provided by law ; and all taxes due and 
 
86 Report of State Tax Commission. 
 
 unpaid on the twenty-first day of December of each year shall be sub- 
 ject to have added thereto a penalty of five per cent. ; and all taxes of 
 the preceding year which remain due and unpaid on the twenty-first 
 day of June of each year shall be subject to have added thereto an 
 additional penalty of five per cent. ; provided, that, if any person shall 
 pay the full amount of his taxes on or before the twentieth day of 
 December of each year, he shall receive from the treasurer on his tax 
 a rebate of five per cent, on that portion becoming due on the twen- 
 tieth day of June ; and the county clerk of each county, on the twenty- 
 first day of December and June, or as soon thereafter as practicable 
 ( provided, that in no case shall it be later than January and July 
 first thereafter), in each year, shall place on the tax-rolls, in a separate 
 column, opposite to each description of the property upon which the 
 taxes then remain due and unpaid, the amount of the penalty thereon 
 to be added to such taxes as hereinbefore provided, and he shall 
 charge the amount of such penalty to the county treasurer; provided, 
 all penalties shall be credited to the county fund and all rebates 
 charged to the same fund. All interest collected shall be prorated 
 among the several funds entitled thereto. 
 
 Sec. 162. All taxes on personal property that shall remain due and 
 unpaid on the first day of January or the first day of July shall be col- 
 lected in the following manner : 
 
 The county treasurer shall, between the tenth and fifteenth days 
 of January and July, respectively, issue a warrant under his hand, di- 
 rected to the sheriff of the county, commanding him to levy the 
 amount of such unpaid taxes and the penalty thereon, together with 
 his fee for collecting the same, of the goods and chattels of the person 
 to whom such taxes were assessed ; thereupon said sheriff shall pro- 
 ceed to collect said taxes the same as upon execution, and after col- 
 lecting the said taxes pay the same to the county treasurer, and return 
 such warrant to the county treasurer, with his proceedings indorsed 
 thereon, within sixty days from the date thereof. 
 
 Sec. 168. If any one to whom such fact is known, or if the person 
 against whom such unpaid taxes are charged, shall make and file with 
 the treasurer an affidavit that such person is unable, by reason of 
 poverty or infirmity, to contribute to the public charge, such warrant 
 shall not be issued or executed. The treasurer shall note such fact 
 on the tax-roll opposite such tax, and shall preserve all such affidavits, 
 and shall submit the same, together with the uncollected taxes, to the 
 county commissioners. 
 
 Sec. 164. It shall be the duty of the several sheriffs of the state, 
 in making their returns of the delinquent tax- warrants to the treas- 
 urers of their respective counties, to note in their return the county 
 
The Proposed Law — Article ^4- 87 
 
 to which any such delinquent taxpayer may have removed, with the 
 date of his removal, if he shall be able to ascertain such fact, and it is 
 hereby made his duty to make diligent inquiry therefor. 
 
 Sec. 165. It shall be the duty of the several county treasurers in 
 the state, immediately after their receiving said warrants returned as 
 provided in the preceding section, to issue an alias tax-warrant, di- 
 rected to the sheriff of any county in this state into which such tax- 
 payer may have removed or may reside or in which his personal 
 property may be found, who shall proceed to collect said taxes the 
 same as upon execution, together with his costs upon the same, and 
 after collecting said taxes to forward the same to the treasurer of the 
 proper county, and return the warrant to the county treasurer who 
 issued the same, with his return indorsed thereon. 
 
 Sec. 166. On the return of any unsatisfied tax- warrant by the sher- 
 iff to the county treasurer of any county, it shall be the duty of said 
 county treasurer, if he believes such delinquent taxpayer has prop- 
 erty which cannot be reached by said tax- warrant, to file with the 
 clerk of the district court of his county an abstract of the amount of 
 taxes, penalties, and costs, accompanied by the last tax- warrant, and 
 said clerk shall enter the amount on his judgment docket, and the said 
 unpaid tax shall become a lien on real estate in the same manner as a 
 judgment, and a tax- warrant may thereupon be issued by said district 
 clerk, which shall have the same force as an execution, and such real 
 estate shall be sold without appraisement. 
 
 Sec. 167. For the services specified in the preceding section the 
 sheriff shall be entitled to the same fee as on execution, and the treas- 
 urer to receive, for furnishing the clerk of the district court with such 
 abstract, the same fee as is provided by law for issuing tax- warrants. 
 
 Sec. 168. All warrants returned by the sheriff shall be indorsed 
 with the date of service, date of collection, and amount collected, and 
 if no property be found, so "state ; and if any treasurer or sheriff fail 
 to issue or serve and return the warrants as provided by this act, such 
 treasurer or sheriff shall be liable for the amount of tax upon which 
 warrants have so failed to be issued, served, or returned. 
 
 AETICLE 24.— Sale of Real Estate foe Taxes. 
 
 Section 169. All real estate on which the taxes shall not have been 
 paid as provided by law on or before the twentieth day of June in 
 each year shall be subject to sale as hereinafter provided. 
 
 Sec. 170. The county treasurer shall, between the first and tenth 
 day of July of each year, make out a list of all lands and town lots 
 subject to sale, describing such lands and town lots as the same are 
 
88 Report of State Tax Commission. 
 
 described on the tax-roll, with an accompanying notice stating that 
 so much of each tract of land or town lot described in said list as may 
 be necessary for that piarpose will, on the first Tuesday of September 
 next thereafter and the next succeeding days, be sold by him at pub- 
 lic auction at his office for taxes and charges thereon ; and if any 
 county treasurer shall at any time discover that any tract of land or 
 town lot has been omitted to be put on the list of delinquent taxes 
 and sold for any preceding year, the said treasurer shall be required 
 to place such omitted tract or town lot on the list of delinquent taxes 
 for the current year and sell the same as in other cases. 
 
 Sec. 171. The county treasurer shall cause the said list, with the 
 accompanying notice, to be published in some newspaper in said 
 county, or, if no newspaper be published in said county, then in one 
 having a general circulation in his county, once in each week for four 
 consecutive weeks prior to the date of sale, and shall also cause to be 
 posted up in some conspicuous place in his office a copy of said list 
 and notice. 
 
 Sec. 172. Every printer who shall publish such list and notice 
 shall, immediately after the last publication thereof, transmit to the 
 treasurer of the proper county an affidavit of such publication, made 
 by some person to whom the facts of publication shall be known, and 
 no printer shall be paid for such publication who shall fail to trans- 
 mit such affidavit within fourteen days after the last publication. 
 The county treasurer shall also make, or cause to be made, an affi- 
 davit or affidavits of the printing of such list and notice as above re- 
 quired, all of which shall be carefully preserved by him and deposited 
 as hereinafter specified. 
 
 Sec. 173. On the day designated in the notice of sale the county 
 treasurer shall commence the sale of those lands and town lots on 
 which the taxes and charges have not been paid, and shall continue 
 the same from day to day ( Sundays excepted ) until each parcel or 
 so much thereof shall be sold as shall be sufficient to pay the taxes 
 and charges thereon, including the costs of advertising. 
 
 Sec. 174. The person at such sale offering to pay the taxes and 
 charges against any one piece or parcel of land or town lot for the 
 smallest quantity of land off the north side of the tract or piece of 
 land or town lot shall be the purchaser of such quantity, located as 
 aforesaid. 
 
 Sec. 175. If no person bid for a less quantity than the whole, the 
 treasurer may sell any tract or piiece of land or town lot to any one 
 who will take the whole of such tract or piece of land or town lot and 
 pay the taxes and charges thereon. 
 
The Proposed Law — Article 21p. 89 
 
 Sec. 176. The county treasurer may, in his discretion, require im- 
 mediate payment from every person to whom any such parcel of land 
 shall' be sold ; and in all cases where payment is not made within 
 twenty-four hours after the bid, he may declare such bid canceled 
 and again sell the land, or he may sue the purchaser for the purchase- 
 money and recover the same, with costs and ten per cent, damages ; 
 and any person neglecting or refusing to make such payment shall 
 not be entitled, after such neglect, to have any bid made by him re- 
 ceived by the treasurer during the sale. 
 
 Sec. 177. Where the treasurer sells any lands or lots for delinquent 
 taxes he shall receive the same kind of funds in payment therefor as 
 he is required to receive in payment of taxes, except the costs of sale. 
 
 Seo. 178. The county treasurer shall give each purchaser, on pay- 
 ment thereof, a certificate, dated the day of the sale, describing the 
 land purchased, the amount paid therefor, and the time the purchaser 
 will be entitled to a deed, which certificate shall be countersigned by 
 the county clerk, and assignable, and any person's interest therein may 
 be transferred by a written assignment indorsed upon or attached to 
 the same, and such assignment shall have the same force and effect 
 as the assignment of bonds for the conveyance of land; and such 
 certificate, if acknowledged by the clerk and certified by a person 
 authorized to take acknowledgments of deeds, may be recorded in the 
 office of the register of deeds of the proper county. All assignments 
 shall be entered on the treasurer's sale-book and the clerk's duplicate. 
 
 Sec. 179. When any lands or town lots are offered for sale for any 
 taxes, it shall not be necessary to sell it as the property of any per- 
 son or persons, and no sale of any land or town lot for taxes shall be 
 considered invalid on account of its having been charged on the tax- 
 roll in any other name than that of the rightful owner ; but such land 
 must be in other respects sufficiently described on the tax-roll, and 
 the taxes for which it is sold be due and unpaid at the time of suck 
 sale. 
 
 Sec. 180. It shall be sufficient to describe land, in all proceedings 
 relative to assessing, advertising or selling the same for taxes, by 
 initial letters, abbreviations, and figures, to designate the township, 
 range, sections, or parts of sections, and also the number of lots and 
 blocks. 
 
 Sec. 181. If any parcel of land cannot be sold for the amount of 
 taxes and charges thereon, it shall be bid off by the county treasurer 
 in the name of the county for such amount. 
 
 Sec. 182. The county treasurer shall file with the county clerk all 
 affidavits, notices and papers in reference to such tax sale, who shall 
 preserve the same. 
 
W Report of State Tax Commission. 
 
 Sec. 183. Any person desiring to pay any subsequent taxes on 
 lands or town lots for whicii he holds the tax-sale certificate shall 
 present such certificate to the treasurer, who shall indorse thereon 
 the amount of said subsequent tax and the date of payment thereof, 
 which indorsement shall be signed by the county clerk on receipt 
 thereof, and the treasurer shall enter the same in the book of tax sales 
 opposite such lands or town lots ; but no payment of subsequent taxe? 
 shall be made and indorsed prior to the twenty-first day of Decem- 
 ber of each year. 
 
 Sec. 184. The county, treasurer shall, immediately after the close 
 of the sale of lands and town lots for taxes, record a list of all lands 
 and town lots sold in a book prepared for that purpose. Said list 
 shall contain: (1) Number of the certificate of sale and the date 
 thereof. (2) The name of the owner or owners, if known. (3) The 
 description of the tract of land or town lot. (4) The name of the 
 purchaser. (5) The total amount of taxes at the time of sale. 
 (6) Columns for amount of subsequent tax paid by the purchaser 
 and the date of payment. (7) To whom assigned, and the amount 
 of principal and interest paid thereon. (8) Name of person redeem- 
 ing and date of redemption. (9) Total amount paid for redemption; 
 (10) Name of persons to whom conveyed and date of deed. The 
 county clerk shall also make a duplicate thereof. 
 
 Sec. 185. All lands and town lots bid ofP for the county at any 
 tax sale shall continue liable to be taxed in the same manner as if 
 they were the property of individuals, and such taxes and charges 
 shall be a lien upon such lands and town lots ; but no lands or town 
 lots so bid off for the county shall be sold for any taxes levied subse- 
 quent to such bid until they have been redeemed, or shall have been 
 sold by the county, or the tax certificate issued to the county shall 
 have been assigned. If the subsequent taxes shall not have been 
 paid by any person, such lands and town lots of the value of ten dol- 
 lars and upward shall be advertised with, and in the same manner as, 
 the other lands and town lots on which the taxes are not paid, and 
 shall be subject to the same charges as if they should be sold. The 
 treasurer shall enter such taxes and charges in the book of tax sales 
 of the year in which said lands were sold to the county, opposite 
 such lands or lots, and such taxes and charges shall constitute an ad- 
 ditional lien. All tracts of lands and town lots of less value than ten 
 dollars so bid off for the county shall not again be advertised or sold 
 unless so ordered by the board of county commissioners. 
 
 Sec. 186. When any land or town lot shall at any tax sale be bid 
 off by the county treasurer for the county, it shall be the duty of the 
 treasurer to enter the same on the book of tax sales in the same man- 
 
The Proposed Law — Article 34.. 91 
 
 ner as though suoh land or town lot were sold to other purchasers, and 
 he shall number each tract or town lot as though they were sold to 
 other purchasers, and he shall number each tract of land or town lot 
 consecutively in like manner as though a certificate of sale had been 
 made, but no certificate of sale shall be made, except as follows: 
 Whenever any person shall pay into the county treasury a sum of 
 money equal to the cost of redemption at that time of any such tract 
 of land or town lot, the county treasurer shall give such person a cer- 
 tificate, dated the day it was issued, describing the land or town lot 
 bid ofip for the county, the amount for which it was bid off, the amount 
 paid into the treasury by such person for suoh tract of land or town 
 lot, the time when the owner of such certificate will be entitled to a 
 deed, and shall number said certificate to correspond with the number 
 of the tract of land or town lot as numbered in the book of tax sales. 
 Such certificate so executed by the county treasurer shall vest all the 
 interest of the county in or to suoh land or town lot in such person, 
 and such certificate shall be assignable to the same extent and in like 
 manner as certificates given unto purchasers at tax sale ; and said cer- 
 tificate shall be countersigned by the county clerk. 
 
 Sec. 187. If the county treasurer shall unavoidably omit or fail to 
 sell any lands or town lots for unpaid taxes on the first Tuesday of 
 September, he shall advertise and sell such lands or town lots on the 
 fourth Monday of October next ensuing ; and such advertisement and 
 sale shall conform in all respects to the provisions of this act, and shall 
 be as binding and valid as if such sale had been made on the first 
 Tuesday in September. 
 
 Sec. 188. If any land or town lot has been advertised as provided 
 by law, and has not been sold by reason of any injunction or judicial 
 proceeding, after such injunction shall have been dissolved it shall 
 only be necessary for the treasurer to cause to be published, in some 
 newspaper of general circulation in his county, a notice stating that 
 such land or lot was not sold by reason of such injunction, and that 
 such land or lot will be sold at such time and place as shall therein be 
 specified, which time shall not be less than ten days from the date of 
 publication. 
 
 Sec. 189. In case the county treasurer shall be restrained from sell- 
 ing any real estate by reason of an injunction and the injunction shall 
 be dissolved, the treasurer, at the sale provided for in the preceding 
 section, shall include all penalties and interest that would have accrued 
 had the sale taken place at the time fixed by law ; and in case where 
 the county treasurer or sheriff shall, by injunction, be restrained from 
 the collection of taxes due on personal property and the injunction be 
 
92 Report of State Tax Commission. 
 
 dissolved, the county treasurer or sheriff shall collect the original taxes 
 and penalties, with interest from the date of the injunction at the 
 rate of fifty per cent, per annum. 
 
 Sec. 190. In all cases where the collection of any tax has been en- 
 joined and the injunction dissolved, it shall be the duty of the county 
 treasurer to proceed to sell the land or lot upon which such tax waa 
 charged, giving first ten days' notice, published in some newspaper of 
 the proper county or in some newspaper of general circulation in said 
 county, of the time and place of sale and the amount of said taxes ; 
 said sale and proceeding to be conducted in the same manner as herein 
 provided for the sale of lands or lots for delinquent taxes ; provided,, 
 the court dissolving such injunction may declare the just amount of 
 taxes due on any lands or lots a lien on the same, and order the same 
 sold without appraisement to satisfy said lien, as in other cases of sale 
 of real estate ; and the sheriff shall pay any money so received on any 
 such sale over to the treasurer, and take duplicate receipts therefor, 
 and shall deliver one of the said receipts to the county clerk, who shall 
 charge the treasurer with such money. 
 
 Sec. 191. As soon as said delinquent tax sale shall have been com- 
 pleted, and after any adjourned or supplemental sales, the county 
 clerk and county treasurer shall apportion the amount received from 
 such sale to the various funds entitled thereto, and credit each fund 
 with its proportion of such sale. 
 
 Sec. 192. Any owner, his agent or attorney, may, at any time with- 
 in three years from date of sale, and at any time before the execution 
 of the deed, redeem any land or town lot or any part thereof or interest 
 therein, by paying to the treasurer of the county where such land was 
 sold, for the use of the purchaser, his heirs and assigns, the amount 
 for which said land was sold and all subsequent taxes and charges 
 thereon paid by the purchaser or his assigns in accordance with the 
 provisions of this act, or such proportion thereof or, interest therein as 
 the part or interest redeemed shall amount to, with interest at the rate 
 of fifteen per cent, per annum on the amount of the purchase-money, 
 and the same rate on all subsequent taxes paid thereon and indorsed 
 on the certificate of sale, as hereinbefore provided, from the date of 
 payment of the same. 
 
 Sec. 193. Upon the redemption of any land or lot sold for taxes, 
 the county treasurer shall execute to the person so redeeming a cer- 
 tificate specifying the name of the purchaser, the land or lot so re- 
 deemed, and the amount of redemption money paid, which said 
 redemption money shall be paid to the treasurer of the county in law- 
 ful money of the United States, and the treasurer shall enter on the 
 book of sales, opposite such land or lot, the name and post-office ad- 
 
The Proposed Law — Article ^4. 93 
 
 dress of the person so redeeming, the date of redemption, and the 
 amount paid therefor; which certificate, before it shall have any 
 validity, shall be countersigned by the county clerk, who shall make 
 a like entry upon his duplicate book of tax sale, and the money so 
 paid into the treasury shall be charged to the treasurer by the clerk 
 and shall be paid to the purchaser of the property. 
 
 Seo. 194. The county clerk shall, upon demand of any person en- 
 titled to redemption money in the hands of the county treasurer, upon 
 the surrender of the tax-sale certificate, draw his warrant upon the 
 treasurer for the proper amount in favor of the holder of the tax-sale 
 certificate of such land or town lot as has been redeemed. If only a 
 portion of the land or lot described in the certificate shall have been 
 redeemed, the clerk shall indorse on said certificate the portion re- 
 deemed and the amount of redemption money, and [shall take a re- 
 ceipt therefor. 
 
 Sec. 195. If there shall be a loss or wrongful detention of such 
 certificate, and the land therein described shall have been redeemed, 
 the owner of such certificate may exhibit to the county clerk evidence 
 of such loss or detention, and upon his making the same to satisfac- 
 torily appear, and upon his executing a bond with sufficient surety, 
 conditioned that such person will refund such redemption money, with 
 twelve per cent, interest thereon, if any person thereafter show his 
 rights thereto, such county clerk shall draw his order on the county 
 treasurer for such redemption money, payable to the person so execut- 
 ing said bond, and shall record the fact of such redemption and the 
 giving of such bond. 
 
 Sec. 196. In any case where any person shall redeem more than 
 one tract of land or lot at the same time, he, she or they may require 
 the treasurer to include the same in one certificate, and such treasurer 
 shall, in addition to the fee for any such certificate of redemption, be 
 allowed the sum of five cents for each additional piece of land or lot. 
 
 Sec. 197. The lands of minors, or any interest they may have in 
 any lands sold for taxes, may be redeemed at any time before such 
 minor becomes of age and during one year thereafter ; and the lands 
 of idiots and insane persons so sold, or any interest they may have in 
 the same, may be redeemed at any time within five years after such 
 sale, in the manner provided in this act. 
 
 Sec. 198. In order to make redemption of lands of minors, idiots, 
 or insane persons, after the execution of a tax deed, some person or 
 persons in his behalf shall pay to the county treasurer the sum for 
 which such lands were sold and the cost of the tax deed and the re- 
 cording of the same, with interest thereon from the date of such sale 
 
94 Report of State Tax Commission. 
 
 to the date of the deed at the rate of fifteen per cent, per annum, and 
 interest from date of deed to date of redemption at the rate of ten per 
 cent, per annum, and other taxes, costs, and charges which shall re- 
 main unpaid on such lands at the time of making such redemptions 
 assessed thereon subsequent to the date of the assessment of the 
 taxes for which the same was sold, and all other taxes assessed subse- 
 quent to the date aforesaid which shall have been paid by the person 
 to whom said lands were sold or any other person claiming under 
 him, with interest thereon at the rate of ten per cent, per annum from 
 the date of such payment, which can be ascertained from the books 
 and records in the office of such treasurer ; and for all moneys so 
 paid the treasurer shall give a certificate of redemption to the person 
 making such payment. Prom the time of making the redemption 
 hereinbefore mentioned, the deed given upon the sale shall be void as 
 against such minor, idiot, or insane person, and all persons claiming 
 under him. 
 
 Sec. 199. All moneys received by the county treasurer for the re- 
 demption of land under the provisions of the preceding section shall 
 be paid over to the person to whom such land was sold or those claim- 
 ing under him, on his delivering to such county clerk, for the use of 
 the person redeeming the same, a quitclaim deed of all the title to such 
 land acquired under the tax sale, duly executed and acknowledged. 
 
 Sec, 200. The person to whom any land of any minor, idiot or in- 
 sane person shall have been sold and those claiming under him shall 
 have a lien on the same for all other taxes which he or they may have 
 paid on said lands after the date of such sale, and which shall not 
 have been paid by said minor, idiot, or insane person, or some one in 
 his behalf, to the county treasurer, as hereinbefore provided, and such 
 lien may be enforced against said land by civil action as in other cases. 
 
 Sec. 201. When school lands are sold for taxes, a deed shall not be 
 executed to the purchaser until he shall have paid all the instalments 
 and the interest due thereon at the time, and shall have given a bond 
 as required from the purchaser in the first instance, and, upon filing 
 with the county clerk such bond, such treasurer shall give a certificate 
 of purchase. 
 
 Sec. 202. The county treasurer, at least four months before the 
 expiration of the time for redeeming lands as aforesaid, shall cause to 
 be published in some newspaper published in or of general circulation 
 in his county, once a week for four consecutive weeks ( the publica- 
 tion herein provided to be completed at least four months before the 
 day of sale), a list of all unredeemed lands and town lots, describing 
 each tract or lot as the same was described on the tax-roll, stating the 
 name of the person to whom assessed, if any, and the amount of taxes, 
 
The Proposed Law — Article 21^. 96 
 
 charges and interest calculated to the last day of redemption due on 
 each parcel, together with a notice that, unless such lands or lots be 
 redeemed on or before the day limited therefor, specifying the same, 
 they will be conveyed to the purchaser ; and the cost of such adver- 
 tisement shall be charged in the deed given to the purchaser, for which 
 service the county treasurer shall receive for each tract of land ten 
 cents and for each town lot five cents. He shall also cause to be posted 
 for the same length of time such list and notice in at least four public 
 places in the county, one of which shall be in some conspicuous place 
 in his ofiBoe. 
 
 Sec. 203. If any land sold for taxes shall not be redeemed within 
 three years from date of sale, the county clerk of the county where the 
 same was sold shall, on presentation to him of a certificate of sale, exe- 
 cute in the name of the county, as the county clerk, under his hand 
 and seal of the county, to the purchaser, his heirs and assigns, a deed 
 to the land so remaining unredeemed, and shall acknowledge the same, 
 which shall vest in the grantee an absolute estate in fee simple in 
 such lands, subject, however, to all unpaid taxes and charges which 
 are a lien thereon ; and such deed, duly acknowledged, shall be prima 
 facie evidence of the regularity of all proceedings, from the valuation 
 of the land by the assessor, inclusive, up to the execution of the deed, 
 and may be recorded with the like effect as other conveyances of land. 
 Said deed shall be substantially in the following form : 
 
 Know all Men by these Presents, That whereas, the following-described 
 
 real property, viz., , situated in the county of and state of Kansas, 
 
 was subject to taxation for the year ; and 
 
 Whereas, The taxes assessed upon said real property for the year aforesaid 
 remained due and unpaid at the date of the sale hereinafter mentioned ; and 
 
 Whereas, The treasurer of said county did, on the day of — , , 
 
 by virtue of the authority in him vested by law, at [ara adjourned sale of] the 
 
 sale begun and publicly held on the first Tuesday of , 19 — , expose to public 
 
 sale, at the county-seat of said county, in substantial conformity with all requisi- 
 tions of the statute in such cases made and provided, the real property above de- 
 scribed, for the payment of the taxes, interest and costs then due and remaining 
 unpaid upon said property ; and ' 
 
 Whereas, At the place aforesaid, A. B., of the county of and state of 
 
 , having offered to pay the sum of dollars and cents, being the 
 
 whole amount of taxes, interest and costs then due and remaining unpaid on 
 said property, for [ here follows the description of the property sold], which was 
 the least quantity bid for, and payment of said sum having been made by him to 
 the treasurer of the county, the said property was stricken oflf to him at that 
 price; and 
 
 Whereas, The said A. B. did, on the day of , 19—, duly assign 
 
 the certificate of the sale of the property as aforesaid, and all his rights, title and 
 interest to said property, to E. F. [or, when the land or lots was hid off for 
 the county ] ; and 
 
 Whereas, At the place aforesaid, said property could not be sold for the 
 
96 Report of State Tax Commission. 
 
 amount of tax and charges thereon, and was therefore bid oflf by the county 
 
 treasurer for said county for the sum of dollars and cents, the whole 
 
 amount of tax and charges then due; and 
 
 Whereas, For the sum of dollars and cents, paid to the treasurer 
 
 of said county on the day of , 19 — , the county treasurer did assign 
 
 the certificate of sale of said property and all the interest of said county in said 
 property to said E. F., of the county of and state of ; and 
 
 [And when subsequent taxes have been paid, insert the following:] 
 
 Wheebas, The subsequent taxes of the year , amounting to the sum of 
 
 dollars have been paid by the purchaser, as provided by law ; and 
 
 Whereas, Three years have elapsed since the date of said sale, and the said 
 property has not been redeemed therefrom as provided by law : 
 
 Now, Thbrei'ORE, I, C. D., county clerk of the county aforesaid, for and in 
 
 consideration of the sum of dollars and cents, taxes, cost and interest 
 
 due on said land for the year [or years], to the treasurer paid as aforesaid, and by 
 virtue of the statute in such case made and provided, have granted, bargained, 
 and sold, and by these presents do grant, bargain, and sell, unto the said A. B. 
 [or E. F.], his heirs and assigns, the real property last hereinbefore described, to 
 have and to hold, unto him, the said A. B. [or E. F.], his heirs and assigns for- 
 ever, subject, however, to all rights of redemption provided by law. 
 
 In Witness Wherboj', I, C. D., county clerk as aforesaid, by virtue of au- 
 thority aforesaid, have hereunto subscribed my hand and affixed the official seal 
 
 of said county, on this day of , 19 — . 
 
 O. D., County Clerk. 
 
 State of Kansas, County, ss. 
 
 I Hereby Certify, That before me, , in and for said county, per- 
 sonally appeared the above-named C. D., clerk of said county, personally known 
 to me to be the clerk of said county at the date of the execution of the above convey- 
 ance, and to be the identical person whose name is affixed to and who executed 
 the above conveyance as clerk of said county, and who acknowledged the execu- 
 tion of the same to be his voluntary act and deed as clerk of said county for the 
 purpose therein expressed. 
 
 Witness my hand [and official seal], this day of , 19 — . 
 
 ( Name of offleer.) 
 
 Sec. 204. In any case where any purchaser at any tax sale shall 
 purchase more than one parcel or tract of land or lots, he may require 
 the county clerk to include all such lands or lots in one deed, stating 
 the amount of tax, interest and penalty for each separate tract so sold 
 and conveyed, the sum of which separate amounts shall be the gross 
 or aggregate consideration of the deed ; and in addition to the fee 
 for any such deed the county clerk shall be allowed the sum of five 
 cents for each piece of land or lot so included in any deed. 
 
 Sec. 205. No sale of land for taxes and no deed made in pursu- 
 ance thereof shall be of any validity if the taxes and penalties for 
 which the same is sold shall have been paid prior to said sale. 
 
 Sec. 206. In all advertisements, certificates, papers or proceedings 
 relating to the assessment and collection of taxes and proceedings 
 founded thereon, any description of lands which shall indicate the 
 
The Proposed Law — Article 21/.. 97 
 
 land intended with ordinary and reasonable certainty, and which 
 would be suflBcient between grantor and grantee in any ordinary con- 
 veyance, shall be suflBcient. 
 
 Sec. 207. No irregularity in the assessment roll or omission from 
 the same, nor mere irregularities of any kind in any of the proceed- 
 ings, shall invalidate the title conveyed by the tax deed ; nor shall 
 any failure of any oflBcer or officers to perform the duties assigned 
 him or them upon the day specified work an invalidation of any such 
 proceedings. 
 
 Sec. 208. If the county treasurer shall discover before the sale of 
 any land or lot for taxes that, on account of any irregular assessment 
 or from any other error, such lands ought not to be sold, he shall not 
 offer the same for sale ; and if, after any certificate shall have been 
 granted upon any sale, the board of county commissioners shall dis- 
 cover that for any error or irregularity such land or lot ought not to 
 be conveyed, they may order the county clerk not to convey the same, 
 and the county treasurer shall, on the return of the tax certificate, 
 with a certified copy of such order of the board of county commis- 
 sioners, refund the amount paid therefor on such sale and such of the 
 subsequent taxes and charges paid thereon by the purchaser or his 
 assigns as may be so ordered by the board of county commissioners, 
 out of the county treasury, with interest on the amount so ordered re- 
 funded at the rate of ten per cent, per annum. 
 
 Sec. 2109. In all cases in which action shall now be pending or may 
 hereafter be commenced, the refusal of the county clerk to convey 
 any lands or lots indorsed on any tax certificate shall not be deemed 
 or held to constitute prima facie evidence of any irregular assess- 
 ment or other error for which such land or lot ought not to be con- 
 veyed ; nor shall any judgment be recovered against such county or 
 the board of county commissioners thereof, or liabilities held to at- 
 tach therefor, as heretofore or hereafter existing, excepting in cases 
 in which the board of county commissioners shall have made an order 
 for the refunding thereof, and then only for the amount specified in 
 the order for such refunding, and in all oases in which invalid taxes 
 shall be included in such certificate, and only to the extent of such 
 invalid taxes, with ten per cent, interest thereon. 
 
 Sec. 210. Any suit or proceeding against the tax purchaser, his 
 heirs or assigns, for the recovery of land sold for taxes, or to defeat or 
 avoid a sale or conveyance of land for taxes, except in cases where the 
 taxes had been paid or the land redeemed as provided by law, shall be 
 commenced within five years from the time of recording the tax deed, 
 and not thereafter. 
 —7 
 
98 Report of State Tax Commission. 
 
 Seo. 211. If the holder of a tax deed, or any one claiming under 
 him by virtue of such tax deed, be defeated in an action by or against 
 him for the recovery of the land sold, the successful claimant shall be 
 adjudged to pay to the holder of the tax deed, or the party claiming 
 under him by virtue of such deed, before such claimant shall be let 
 into possession, the full amount of all taxes paid on such land, with 
 all interest and costs as allowed by law up to the date of said tax 
 deed, including the cost of such deed and recording of the same, with 
 interest on such amount at the rate of twelve per cent, per annum, 
 and the further amount of taxes after the date of such deed, and inter- 
 est thereon at the rate of twelve per cent, per annum. 
 
 Sec. 212. Any person putting on record any tax deed shall be 
 deemed to have set up such a title to the land described in said deed 
 as will enable the party claiming to own the said land to maintain an 
 action for the recovery of the possession thereof or to set aside such 
 tax deed, or to quiet title to the premises therein described against 
 any person claiming under the deed, whether such person is in actual 
 possession of the land or not ; and in all cases where different or suc- 
 cessive tax deeds upon the same land shall be put on record by the 
 same party, it shall be deemed and held that all rights which might 
 otherwise be claimed under all or any tax deeds prior to the last one 
 put on record shall be deemed and held to be waived, and considered 
 as merged in such last tax deed so put on record ; and in all cases 
 where several tax deeds shall be put on record by the same party; the 
 party claiming to own the same land may maintain an action for the 
 recovery of the possession thereof, or to set aside any or all such tax 
 deeds, at any time within two years from the time of putting on rec- 
 ord the last of such tax deeds. 
 
 Sec. 213. Any holder of a tax deed, whether in or out of posses- 
 sion, may bring an action to foreclose his lien upon the land by virtue 
 of such tax deed, and in such action may recover judgment against 
 the land for the amount of taxes, interest, cost of making and record- 
 ing such deed, and all subsequent taxes, interest, and the costs of suit, 
 and for a foreclosure of said lien and the sale of the land or lot in- 
 cluded in the tax deed to satisfy the same, as in other oases. The 
 remedy herein provided shall be in addition to all other remedies and 
 actions now in force under the laws of this state. 
 
 Sec. 214. That in all cases in which real estate has been or shall 
 be sold and bid in by the county at any delinquent tax sale, and 
 shall remain or shall have remained unredeemed and the certificate 
 of the sale untransferred for the period of three and one-fourth years 
 after such sale, it shall be the duty of the county attorney of such 
 county, when so ordered by the board of county commissioners, to in- 
 
The Proposed Law — Article £4-' 99 
 
 stitute an action in the district court in the name of the board of 
 county commissioners against the owner or supposed owners of such 
 real estate, or so much thereof as the commissioners may direct, and 
 all persons having or claiming to have any interest therein or 
 thereto, by filing a petition with the clerk of such court, which pe- 
 tition shall contain a description of each tract of land, lot, or parcel of 
 real estate, subject to the provisions of this act, and stating the 
 amount of taxes, interest, and penalties, as far as practicable, 
 chargeable to each tract of land, lot, or piece of real estate, and the 
 name of the owner, supposed owner, and all parties having or claim- 
 ing to have some interest therein or thereto, and giving the date of 
 sale for delinquent taxes, together with the prayer that the court shall 
 determine the amount of taxes, interest " and penalties chargeable to 
 each particular tract of land, lot, or piece of real estate, and the name 
 of the owner or party having interest therein, and that the court shall - 
 thereon adjudge and decree the amount so found due to be a first and 
 prior lien upon such property, and that the same be sold at public 
 sale for the satisfaction of such lien and costs, and other necessary re- 
 lief. Thereupon a summons shall be issued as in other cases, and 
 served upon the defendants personally, if residents of the state. If 
 the defendants or either of them are non-residents, the service may 
 be made by publication, when there is filed with the clerk an affidavit 
 that such defendants to be served are non-residents of the state, or 
 that the plaintiff, with due diligence, is unable to make personal 
 service of summons upon said defendant or defendants. Thereupon 
 a notice shall be published for three consecutive weeks in some daily 
 or weekly newspaper printed and published in the county a statement 
 setting forth that the defendants to be served have been sued, and 
 that unless they answer by a day to be named, not less than thirty 
 days from the date of the first publication, judgment will be taken by 
 default, and the land, describing it, will be sold by order of the court 
 for the non-payment of taxes. 
 
 Sec. 215. In such action the county attorney may join as many 
 parties as defendants as there are persons interested in the land, lot 
 and real estate described in the petition, whether such defendants are 
 jointly interested in the property described or not, and may unite in 
 one action all persons having or claiming to have any interest in any 
 of the real estate described ; but the court in its decree shall ascertain 
 and determiae the amount of taxes, penalties and interest chargeable 
 to each particular tract of land, lot, or piece oJE real estate, and in the 
 decree state the name or names of the particular defendants or de- 
 fendant who has or who claims to have an interest in the tract of land, 
 lot or piece of real estate upon which a lien is fixed by order of the 
 court. 
 
100 Report of State Tax Commission. 
 
 Sec. 216. Issues may be joined in said action as in other civil ac- 
 tions, but after such issues are so joined said action shall stand for 
 trial and shall have precedence over all other actions except criminal 
 cases ; and it shall be the duty of such district court, in as summary 
 way as possible, to investigate and decide what taxes have been legally 
 assessed and charged on such land, lot, or piece of ground, and to ren- 
 der judgment therefor, together with the interest and penalties there- 
 on, as provided by law, to the date of such judgment, and to charge 
 the same as a first and prior lien on said land, lot, or piece of ground, 
 and to order the sale of the same for the payment of such taxes, in- 
 terest and penalties and the cost of such proceedings and sale, which 
 sale shall be made and conducted as hereinafter provided. The court 
 shall equitably apportion the costs to each tract of land, lot, or piece 
 of ground, and the proceeds of such sale shall be applied to the pay- 
 ment of costs assessed against the particular tract of land, lot, or piece 
 of land sold, and the balance of such proceeds of the sale of each tract 
 of land, lot or piece of real estate shall be applied to the payment of 
 the tax lien charged by the order and judgment of the court to the 
 particular land, lot or piece of real estate sold; and if any excess re- 
 main after the payment of such taxes, interest, penalties, and costs, 
 such excess shall be paid to the ascertained owner or party entitled 
 thereto ; provided, that any person interested in said land, lot, or piece 
 of real estate, as owner or mortgagee, may, before the day of sale here- 
 inafter provided for, pay to the clerk or sheriff holding the order of 
 sale the amount of the lien as determined by the order and judgment 
 of the court, with interest thereon at twelve per cent, from the date of 
 judgment, with a proportionate share of all costs and accrued costs, 
 which payment shall be a full satisfaction and redemption of such 
 land, lot or piece of real estate from the lien fixed by the order and 
 judgment of the court, and stay all further proceedings for the collec- 
 tion of such lien as against the particular land, lot or piece of real 
 estate so redeemed ; and the treasurer of the county, upon presenta- 
 tion of a certificate from the clerk of the district court showing such 
 payment, shall, on payment to him of all taxes due by reason of a sub- 
 sequent levy not included in the decree and judgment of the court, 
 issue a certificate of redemption therefor. 
 
 Sec. 217. After the expiration of ten days from the date of such 
 judgment of the court, there shall be issued by the clerk of the 
 district court to the sheriff of the county an execution or order of 
 sale, which shall describe each tract of land, lot or piece of real estate 
 mentioned and described in such judgment or decree (on which the 
 lien has not been paid), with the amount of lien charged to each 
 tract of land, lot or piece of real estate and the costs apportioned to 
 
The Proposed Law — Article 21^. 101 
 
 each piece, lot, or tract, with the name of the ascertained owner thereof 
 as disclosed by the judgment or decree, with the command to adver- 
 tise and sell the same ; and the said order of sale shall be delivered to • 
 the sheriff of the county, who shall thereupon cause notice of sale to 
 be published for thirty days in the official county paper, or, if there be 
 no official paper, then in some daily or weekly newspaper printed and 
 published in such county and of general circulation therein, which 
 notice shall describe each tract of land, lot or piece of real estate 
 to be sold and the lien for which it is to be sold, as determined by the 
 judgment of the court, and fixing the date of sale, which shall not be 
 less than thirty days from the date of the first publication, and at the 
 front door of the court-house in said county ; and on the day fixed 
 for the sale by such notice, the said sheriff shall offer each tract, lot 
 or piece of real estate separately for sale, and the same shall be sold at 
 public auction to the highest and best bidder therefor. If such sale, 
 for want of time, cannot be completed on the day fixed by the notice, 
 it may be adjourned from day to day until completed. The sheriff, 
 shall make the return to the clerk, and the same shall, as soon as 
 practicable, be examined by the court, and if found by the court to be 
 regular it shall be confirmed, and the sheriff ordered to forthwith 
 execute to the purchaser a good and sufficient deed therefor. If one 
 person shall purchase more than one tract, lot, or piece of real estate, 
 the same may be included in one deed. Said deed shall be executed 
 by the sheriff and acknowledged before the clerk of the district court. 
 No particular form of deed shall be required. It shall be sufficient 
 if it shows the date of sale, a description of the property, the amount 
 for which each tract of land, lot or piece of real estate was sold, the 
 name of the purchaser and the date such sale was confirmed by the 
 court ; and when said deed is filed for record in the office of the reg- 
 ister of deeds of the county where such land or real estate is situated, 
 it shall vest in the purchaser or grantee therein named, as against all 
 persons parties to such proceedings, a fee-simple title thereto ; and 
 said deed shall be prima facie evidence of the regularity of all pro- 
 ceedings prior to the date of filing the same for record as aforesaid. 
 
 Sec. 218. The proceedings so authorized by this act in the name of 
 board of county commissioners of the county shall be for the benefit 
 of the state of Kansas, any city, town, township, school district or 
 other municipal subdivision interested in such taxes to be recovered ; 
 and if the proceeds of the sale of any particular tract, lot or piece of 
 real estate shall not be sufficient to pay off the entire lien for taxes 
 thereon, the amount collected shall be apportioned to each fund 
 ratable in proportion to its interest therein. 
 
 Sec. 219. The sheriff shall receive the usual fees for service of 
 
102 Report of State Tax Commission. 
 
 summons in suits for the foreclosure of tax liens herein provided for 
 brought by the several counties, and shall receive one per cent, of 
 moneys collected on sales in such foreclosures, and shall receive no 
 other fee for services required to be performed in connection with 
 such foreclosures. The county attorney shall receive one per cent, of 
 moneys collected from sales under such foreclosures and no other fees. 
 
 Sec. 220. If after the conveyance of lands pr lots sold for taxes it 
 shall be discovered or adjudged that the sale was invalid, the board of 
 county commissioners may, by proper order, cause the money paid 
 therefor, together with subsequent taxes and charges paid thereon by 
 the purchaser or his assigns as they may judge proper, to be refunded, 
 with interest on such amount at the rate of six per cent, per annum, 
 upon the delivery of a quitclaim deed from the party holding under 
 the tax deed, executed to such person or persons as the commissioners 
 may direct in such order. In all such cases, no interest shall be al- 
 lowed after the person claiming under the tax deed shall have received 
 notice that such deed has been discovered or adjudged invalid and the 
 order for such refunding has been made. 
 
 Sec. 221. In case taxes are paid by any party whose lands are in 
 controversy in any of the courts of this state, and the party so paying 
 shall fail to recover said land, he shall be entitled to collect from the 
 party recovering the taxes so paid, with ten per cent, interest thereon ; 
 and the taxes so paid shall be a lien on any such land. 
 
 Sec. 222. As between the grantor and grantee of any land, where 
 there is no express agreement as to which shall pay the taxes that may 
 be assessed thereon, if such land is conveyed between the first day of 
 February and the first day of November, then the grantee shall pay 
 the same ; but if conveyed between the first day of November and the 
 first day of February, then the grantor shall pay such tax. 
 
 Sec. 223. The owner of any tax-sale certificate which has been lost, 
 and the land therein described shall not have been redeemed at the 
 time a tax deed becomes due thereon, may exhibit to the county clerk 
 evidence satisfactory to him of such loss, and upon his executing a 
 bond to the county clerk, with sufficient surety, to protect any person 
 who should thereafter show his right thereto, then the county treas- 
 urer shall issue to said owner a duplicate tax-sale certificate, which 
 shall be so designated, and have the same effect in all respects as the 
 original. 
 
 Sec. 224. In cases where lands are mortgaged, if the mortgagor 
 fails or neglects to pay the taxes, or in case said mortgagor permits any 
 land so mortgaged to be sold for taxes, the mortgagee may pay said 
 taxes or redeem such land; and on the payment of any such mort- 
 gage, or in any action to enforce the same, such mortgagee may de- 
 
The Proposed Law — Article 25. 103 
 
 man.d the taxes so paid, with interest thereon at the rate of ten per 
 cent, per annum, or include the same in any judgment rendered on 
 the mortgage ; and any taxes so paid by the mortgagee shall be a lien 
 on such land until the same be paid. 
 
 Sec. 225. No tax certificate issued for the sale of real estate for 
 delinquent taxes to an individual for which no tax deed shall have 
 been taken out shall be a lien on such real estate after the expiration 
 of four years from the date of such sale. 
 
 Sec. 226. When any real estate is or has been bid off for delinquent 
 taxes to counties and the tax certificates assigned, the lien thereof 
 shall not be valid without a tax deed taken thereon after the expira- 
 tion of four years from the date of such sale to the county where such 
 assignment is made, more than one year prior to the expiration of 
 three years from the sale ; and when such assignment is made three 
 or more years from the date of said sale, the said lien shall expire in 
 one year after the date of such assignment, unless a tax deed be taken 
 on such tax certificate within such time. 
 
 Sec. 227. All tax deeds hereafter issued shall be recorded in the 
 office of the register of deeds of the proper county within thirty days 
 from the date of the issuance thereof. 
 
 Sec. 228. Nothing herein shall be construed to impair the lien for 
 taxes on real estate deeded for delinquent taxes, in case the deed shall 
 from any cause fail to pass a title to such property; nor to impair the 
 lien on real property struck off to any county and assigned. 
 
 AKTICLB 25.— Inheritance Tax. 
 
 Section 229. All property which shall pass by will or by the in- 
 testate laws of this state from any person who may die seized or pos- 
 sessed of the same while a resident of this state, or, if decedent was 
 not a resident of this state at the time of his death, which property or 
 any part thereof shall be within this state, or any interest therein or 
 income therefrom, which shall be transferred by deed, grant, sale, or 
 gift made in contemplation of the death of the grantor or bargainor, 
 or intended to take effect in possession or enjoyment after such 
 death, to any person or persons or to any body politic or corporate, in 
 trust or otherwise, except to father, mother, husband, wife, child, 
 brother, sister, wife or widow of the son, or any child or children 
 adopted as such in conformity with the laws of the state of Kansas, 
 or to whom the deceased, for not less than ten years prior to his 
 death, stood in acknowledged relation of a parent, or to any lineal 
 descendant born in lawful wedlock, shall be and is subject to a tax at 
 the rate hereinafter specified, to be paid to the treasurer of the proper 
 county for the use of the state, and all heirs, legatees and devisees, ad- 
 
104 Report of State Tax Commission. 
 
 ministrators, executors, and trustees, shall be liable for any and all such 
 taxes until the same shall have been paid as hereinafter directed. 
 The rate of tax shall be five dollars on every hundred dollars of the 
 clear market value of such property received by such person and at 
 the same rate for every less amount ; provided, that so much of every 
 estate as shall be valued at five hundred dollars shall not be subject 
 to such tax. 
 
 Sec. 230. The taxes upon estates in remainder shall be due at the 
 same time and paid in the same manner as the taxes upon other 
 estates, legacies and interests levied under the provisions of this act, 
 and, together with the interest thereon, shall be a lien on said property 
 until paid ; provided, that if the person or persons or body politic or 
 corporate beneficially interested in the property chargeable with said 
 tax elect not to pay the same until they come into the actual posses- 
 sion or enjoyment of such property, then, in that case, said person or 
 persons or body politic or corporate shall give a bond to the people of 
 the state of Kansas, in a penalty three times the amount of the tax 
 arising upon such estate, with such securities as the probate judge 
 may approve, conditioned for the payment of said tax and interest 
 thereon at such time or period as they or their representatives may 
 come into the actual possession or enjoyment of said property, which 
 bond shall be filed in the office of the county clerk of the proper 
 county ; provided further, that all such persons shall make full veri- 
 fied returns of said property to said judge, and file the same in his 
 oflace within one year from the death of the decedent, and within that 
 period enter into such securities and renew the same each five years. 
 
 Sec. 231. All taxes imposed by this act, unless otherwise herein 
 provided for, shall be due and payable at the death of the decedent, 
 and shall be a lien upon all the property subject to said tax, and in- 
 terest at the rate of six per cent, per annum shall be charged and col- 
 lected thereon for such time as said taxes are not paid; provided, 
 that if said tax is paid within six months from the accruing thereof 
 interest shall not be charged or collected thereon, but a discount of 
 five per cent, shall be allowed and deducted from said tax ; and in all 
 cases where the executors,. administrators or trustees do not pay such 
 tax within one year from the death of the deceased, they shall be re- 
 quired to give a bond in the form and to the effect prescribed in the 
 preceding section for the payment of said tax, together with interest. 
 
 Sec. 232. Whenever any testator shall, in his last will or testament 
 or otherwise, designate what remuneration shall be given to the ad- 
 ministrator or trustee of his estate for their services, the probate 
 judge, if he have reason to believe such remuneration to be excessive, 
 shall summons before him said administrator, executor or trustee and 
 
The Proposed Law — Article 26. 105 
 
 determine what would be a reasonable remuneration for such services ; 
 and any interest, right, property or emolument so designated in ex- 
 cess of such reasonable remuneration shall, for the purpose of taxa- 
 tion, be treated as other property of the decedent and be taxed in 
 accordance with the provisions of this act. 
 
 Sec. 233. Any administrator, executor or trustee having any charge 
 or trust in legacies or property for distribution subject to the said tax 
 shall deduct the tax therefrom, or, if the legacy or property be not 
 money, he shall collect a tax thereon upon the appraised value thereof 
 from the legatee or person entitled to such property, and he shall not 
 deliver or be compelled to deliver any specific legacy or property sub- 
 ject to tax to any person until he shall have collected the tax thereon ; 
 and whenever any such legacy shall be charged upon or payable out 
 of real estate, the executor, administrator, or trustee, before paying 
 the same, shall deduct said tax thereon and pay the same to the 
 county treasurer for the use of the state, and the same shall remain a 
 charge and lien on such real estate until paid, and the payment there- 
 on shall be enforced by the executor, administrator or trustee in the 
 same manner that the said payment of said legacies might be en- 
 forced ; if, however, such legacy be given in money to any person for 
 a limited period, he shall retain the tax upon the whole amount, but 
 if it be not in money, he shall make application to the court having 
 jurisdiction of his accounts to make an apportionment, if the case re- 
 quire it, of the sum to be paid into his hands by such legatee, and for 
 such further order relative thereto as the case may require. 
 
 Seo. 234. All executors, administrators and trustees shall have full 
 power to sell so much of the property of the decedent as will enable 
 them to pay said tax, in the same manner as they may be enabled to 
 do by law for the payment of debts of their testators and intestates, 
 and the amount of said tax shall be paid as hereinafter directed. 
 
 Sec. 235. Every sum of money retained by any executor, adminis- 
 trator or trustee or paid into his hands for any tax on any property 
 shall be paid by him within thirty days thereafter to the treasurer of 
 the proper county, and the said treasurer or treasurers shall give, and 
 every executor, administrator or trustee shall take, duplicate receipts 
 of said payments, one of which receipts shall be filed with the county 
 clerk, another with the state treasurer, whose duty it shall be to charge 
 the treasurer so receiving the tax with the amount thereof, and shall 
 seal said receipt with the seal of his office and countersign the same 
 and return it to the executor, administrator, or trustee, whereupon it 
 shall be a proper voucher in the settlement of his account ; but the ex- 
 ecutor, administrator or trustee shall not be entitled to credit in his 
 account or be discharged from liability for such tax unless he shall 
 
106 Report of State Tax Commission. 
 
 produce a receipt so sealed and countersigned by the treasurer or a 
 -copy thereof certified by him. 
 
 Sec. 236. Whenever any of the real estate of which any decedent 
 may die seized shall pass to any body politic or corporate or to any 
 person or persons in trust for them or some of them, it shall be the 
 ■duty of the executor, administrator or trustee of such decedent to give 
 information thereof in writing to the treasurer of the county where 
 said real estate is situated within six months after they undertake the 
 execution of their duties, or if the fact be not known to them within 
 that period, then within one month after tlie same shall have come to 
 iheir knowledge. 
 
 Sec. 237. Whenever debts shall be proved against the estate of the 
 •decedent after distribution of legacies froni which the inheritance tax 
 has been deducted in compliance with this act, and the legatee is re- 
 quired to refund any portion of the legacy, a due proportion of the 
 :said.tax shall be repaid to him by the executor or administrator, if the 
 said tax has not been paid into the state or county treasury, or by the 
 estate or county treasurer, if it has been so paid. 
 
 Seo. 238. Whesnever any foreign executor or administrator shall as- 
 sign or transfer any stocks or loans in this state standing in the name 
 •of the decedent or in trust for decedent which shall be liable for the 
 ^said tax, such tax shall be paid to the treasurer of the proper county 
 ■on the transfer thereof ; otherwise the corporation making such trans- 
 fer shall become liable to pay such taxes. 
 
 Seo. 239. When any amount of said tax shall have been paid er- 
 roneously to the state treasurer, it shall be lawful for him, on satisfac- 
 tory proof rendered by said county treasurer of said erroneous payments, 
 to refund and pay to the executor, administrator or trustee, person or 
 persons who have paid any such tax in error the amount of such taxes 
 so paid ; provided, that all applications for the refunding of said tax 
 shall be made within two years from the date of said payment. 
 
 Sec. 240. In order to fix the value of property of persons whose 
 estate shall be subject to the payment of such tax, the probate judge, 
 on the application of any persons interested in the estate, including the 
 state, or upon his own motion, shall appoint some competent person as 
 appraiser as often as or whenever occasion may require, whose duty 
 shall be to forthwith give such notice by mail to all persons known to 
 have or to claim an interest in such property, and to such persons 
 .as the probate judge may by order direct, of the time and place at 
 which he wiU appraise such property, and at said time and place to 
 appraise the same at its true value ; and for that purpose the appraiser 
 is authorized, by leave of the probate judge, to use subpoenas for and 
 to compel the attendance of witnesses before him, and to take the evi- 
 
The Proposed Law — Article 25. 107 
 
 dence of suoh witnesses under oath concerning such property and the 
 value thereof ; and he shall make a report thereof and of such value 
 in writing to the probate court, with the depositions of the witnesses 
 examined, and such other facts in relation thereto and to said matter 
 as the probate court may by order require to be filed in his office ; and 
 from this report the probate court shall forthwith make an order and 
 fix the then true value of all estate annuities and life estates or terms 
 of years growing out of said estates, and the tax to which the same is 
 liable, and shall immediately give notice by mail to all parties known 
 to be interested therein. Any person or persons dissatisfied with the 
 appraisement or assessment may appeal therefrom to the district court 
 of the proper county within sixty days after the making and filing of 
 such appraisement or assessment, on giving good and sufficient security 
 to the satisfaction of the probate judge to pay all costs, together with 
 whatever taxes that shall be fixed by the district court on appeal. The 
 said appraiser shall be paid by the county treasurer out of any funds 
 he may have in his hands on account of the tax on said estate, on the 
 certificate of the probate judge, at the rate of three dollars per day for 
 every day actually and necessarily employed in said appraisement, to- 
 gether with his actual and necessary traveling expenses. 
 
 Sec. 241. Any appraiser appointed under this act who shall take 
 any fees or reward from any executor, administrator, trustee, legatee, 
 next of kin or heir of any decedent, or from any other person liable 
 to pay said tax or any portion thereof, shall be deemed guilty of a 
 misdemeanor, and, upon conviction in any court of competent juris- 
 diction, shall be fined not less than two hundred and fifty dollars nor 
 more than five hundred dollars, and imprisoned not exceeding ninety 
 days, and in addition thereto the probate judge shall dismiss him 
 from such service. 
 
 Sec. 242. The probate court in the county in which the real prop- 
 erty of the decedent who was not a resident of the state is situated, 
 or in the county of which the deceased was a resident at the time of 
 his death, shall have jurisdiction to hear and determine all questions 
 in relation to the tax arising under the provisions of this act, and the 
 probate court first acquiring jurisdictioja hereunder shall retain the 
 same, to the exclusion of every other. 
 
 Sec. 243. If it shall appear to the probate court that any tax ac- 
 cruing under this act has not been paid according to law, or if there 
 shall have been filed in the probate court a written statement by the 
 county assessor, it shall issue a summons summoning the person in- 
 terested in the property liable to the tax to appear before the court 
 on a certain day, not more than sixty days after the date of such sum- 
 mons, to show cause why said tax should not be paid. The process, 
 
108 Report of State Tax Commission. 
 
 practice, and pleadings, and the hearing and determination thereof, 
 and the judgment in said court in such oases, shall be the same as 
 those now provided or which may hereafter be provided in probate 
 cases in the probate courts in this state, and the fees and costs in 
 such cases shall be the same as in probate cases in the probate courts- 
 of this state. 
 
 Sec. 244. Whenever the treasurer of any county shall have reason 
 to believe that any tax is due and unpaid under this act, after the re- 
 fusal or neglect of the person interested in the property liable to pay 
 said tax to pay the same, he shall notify the county attorney in writ- 
 ing of such refusal to pay such tax, and the county attorney so noti- 
 fied, if he has proper cause to believe a tax is due and unpaid, shall 
 prosecute the proceeding in the probate court as provided herein for_ 
 the enforcement and collection of such taxes, and in suck case said 
 court shall allow as costs in said case such fees to said attorney as he 
 may deem reasonable. 
 
 Sec. 245. It shall be the duty of the county assessor to assist in 
 the collection of the tax provided for in this act. Whenever the 
 county assessor shall have reason to believe that any tax accruing 
 under this act has not been paid, he shall file with the probate judge 
 a written statement containing the name of the deceased owner of the 
 property from which the tax is to be raised, also a description of said 
 property, and the names, so far as his knowledge extends, of the heirs- 
 and legatees having or claiming an interest in said property. 
 
 Sec. 246. The probate judge and county clerk of each county shall,, 
 every three months, make a statement in writing to the county treas- 
 urer of the county of the property from which, or the party from 
 whom, they have reason to believe a tax under this act is due and un- 
 paid. 
 
 Sec. 247. Whenever the probate judge of aay county shall certify 
 that there was probable cause for issuing a summons and taking the 
 proceedings specified herein, the state treasurer shall allow to the 
 treasurer of any county all expenses incurred for service of such sum- 
 mons and his other lawful disbursements that have not otherwise been 
 paid, to be retained by the county treasurer out of such tax. 
 
 Sec. 248. The county commissioners of each county shall furnish 
 to the probate judge a book, in which he shall enter the returns 
 made by appraisers of the true value of annuities, life estates, terms- 
 of years and other property fixed by him, and the taxes assessed 
 thereon, and the amounts of any receipts for payments thereof filed' 
 with him, which book shall be kept in the office of the probate judge 
 as a public record. 
 
The Proposed Law — Article 25. 109 
 
 Seo. 249. The treasurer of each county shall collect and pay the 
 state treasurer all taxes that may become due and payable under this 
 act, who shall give him a receipt therefor, of which collection and pay- 
 ment he shall make a report, under oath, to the state 'auditor on the 
 first day of January and July of each year, stating for what estate 
 paid, and in such form and containing such particulars as the auditor 
 may prescribe ; and for all said taxes collected by him and not paid to 
 the state treasurer by the first day of January and July of each year 
 he shall pay interest at the rate of twenty-five per cent, per annum, 
 and shall be liable on his bond therefor. 
 
 Sec. 250. Any person or body politic or corporate shall, upon the 
 payment of the sum of twenty-five cents, be entitled to a copy of the 
 receipt that may have been given by the treasurer of any county for 
 the payment of any tax under this act, to be sealed with the seal of his 
 office, which receipt shall designate on what real property, if any, of 
 which any deceased may have died seized, that said tax has been paid, 
 and by whom paid, and whether or not it is in full of said tax, and said 
 receipt may be recorded in the clerk's office of the county in which the 
 property may be situated, in the book to be kept by said clerk for 
 such purpose. The lien of the inheritance tax provided herein shall 
 continue until the said tax is settled and satisfied ; provided, that said 
 lien shall be limited to the property chargeable therewith ; and pro- 
 vided further, that all inheritance taxes shall be sued for within five 
 years after they are due and legally demandable ; otherwise they shall 
 be presumed to be paid and cease to be a lien as against purchasers 
 of real estate. 
 
110 
 
 Report of State Tax Commission. 
 
 SECTIONS REPEALED. 
 
 • 
 
 Sec. 251. General sections numbered 7502, 7503, 7504, 7505, 7506, 
 7507, 7508, 7509, 7510, 7511, 7512, 7513, 7514, 7515, 7516, 7517, 7518, 
 7519, 7520, 7521, 7522, 7523, 7524, 7525, 7526, 7527, 7528, 7529, 7530, 
 7531, 7532, 7533, 7534, 7535, 7536, 7537, 7538, 7539, 7540, 7541, 7542, 
 7543, 7544, 7545, 7546, 7547, 7548, 7549, 7550, 7551, 7552, 7553, 7554, 
 7555, 7556, 7557, 7558, 7559, 7560, 7561, 7562, 7563, 7564, 7565, 7566, 
 7567, 7568, 7569, 7570, 7571, 7572, 7573, 7574, 7675, 7576, 7577, 7578, 
 7579, 7580, 7581, 7582, 7583, 7584, 7585, 7586, 7587, 7588, 7589, 7590, 
 7591, 7592, 7593, 7594, 7595, 7596, 7597, 7598, 7599, 7600, 7601, 7602, 
 7603, 7604, 7605, 7606, 7607, 7608, 7609, 7610, 7611, 7612, 7613, 7614, 
 7615, 7616, 7617, 7618, 7619, 7620, 7621, 7622, 7623, 7624, 7625, 7626, 
 7627, 7628, 7629, 7634, 7635, 7636, 7637, 7638, 7639, 7640, 7641, 7642, 
 7643, 7644, 7645, 7646, 7647, 7648, 7649, 7650, 7651, 7652, 7653, 7654, 
 7655, 7656, 7657, 7658, 7659, 7660, 7661, 7662, 7663, 7664, 7665, 7666, 
 7667, 7668, 7669, 7670, 7671, 7672, 7673, 7674, 7675, 7676, 7677, 7678, 
 7679, 7680, 7681, 7682, 7683, 7684," 7685, 7686, 7688, 7689, 7690, 7691, 
 7692, 7693, 7694, 7695, 7696, 7697, 7698, 7699, 7700, 7701, 7702, 7703, 
 7704, 7705, 7706, 7707, 7708, 7709, 7710, 7711, 7712, 7713, 7714, 7715, 
 7716, 7717, 7718, 7719, 7720, 7721, 7722, 7723, 7724, 7725, 7726, 7727, 
 7728 and 7729 of the General Statutes of 1901, also chapter 122 of 
 the Session Laws of 1901, and all acts and parts of acts in conflict 
 herewith, are hereby repealed. 
 
 Sec. 252. This act shall take effect and be in force from and after 
 its publication in the statute-book. 
 
GENERAL INDEX. 
 
 PAGB 
 
 ARTICLE 1. — Property Subject to Taxation 33. 
 
 Definition of terms, 33. 
 
 ARTICLE 2. — Property Exempt trom Taxation 34 
 
 ARTICLE 3.— State Tax Commission 35. 
 
 Appointment of, 35. 
 Election of, 35. 
 Term of office, 35. 
 Compensation of, 35. 
 Bond required, 35. 
 Powers and duties, 35. 
 
 ARTICLE 4.— Assessors . 3& 
 
 Appointment of county assessor, 36. 
 
 Election of, 36. 
 
 Term of office, 36. 
 
 Appointment of deputies, 36. 
 
 Bond, 37. 
 
 Compensation, 37. 
 
 Vacancy, how filled, 38. 
 
 Duties, 38. 
 
 Penalty for refusal or neglect to perform duties, 39. 
 
 ARTICLE 5. — Listing Property for Taxation 4(> 
 
 By whom, 40. 
 
 When to be listed, 41. 
 
 ARTICLE 6. — Schedule of Personal Property 41 
 
 Method of listing, 41. 
 
 Schedule, 44-47, 
 
 Interrogatories, 48. 
 
 Oath of party listing, 48. 
 
 Penalty for false statement or refusal to list, 49. 
 
 ARTICLE 7.— Banks 5a 
 
 Loan, investment and insurance companies, 50. 
 Method of assessment, 50. 
 
 ARTICLE 8.— Merchants and Manueacturbrs 51 
 
 What property shall be listed, 51. 
 Method of determining value of stock, 51. 
 
 ARTICLE 9.— Pawnbrokers 52 
 
 ARTICLE 10.— Grain-brokers 52 
 
 ARTICLE 11.— Corporations 52 
 
 Schedule to be made by, 53. 
 Oath of deputy assessor, 55. 
 
 (Ill) 
 
112 General Index. 
 
 PASE 
 
 ARTICLE 12. — Tblbgeaph and Telephone Companies 55 
 
 How asseBsed, 56. 
 Statement to be made by, 56. 
 
 ARTICLE 13. — Express Companies 57 
 
 How assessed, 57. 
 Statement to be made by, 58. 
 
 ARTICLE 14.— Pipe-lines 58 
 
 How assessed, 58. 
 Statement to be made by, 59. 
 
 ARTICLE 15. — Telegeaph, Telephone and Express Companies and 
 
 Pipe-lines 59 
 
 Method of determining value, 60. 
 Penalty for violation of law, 62. 
 
 ARTICLE 16.— Railroad and Car Companies 62 
 
 Method of assessment, 63. 
 Statement to be made by, 64. 
 Car companies, 66. 
 Penalty for failure, 65, 67. 
 
 ARTICLE 17. — General Provisions Regarding Personal Property... 68 
 When and how listed, 68. 
 Tax to be a lien, 68. 
 Duty of assessor, 69. 
 
 ARTICLE 18. — Listing and Valuation op Real Estate 69 
 
 When and how listed, 70. 
 Duty of assessor, 70. 
 Duty of county clerk, 71 
 Liability of agents, 71. 
 Liability of administrators, 71. 
 Liability of guardians, 72. 
 Value of improvements, 72. 
 Duty of register of deeds, 72. 
 Leases, 73. 
 Oath of deputy assessor, 73. 
 
 ARTICLE 19.— Duties of Oeeicees 74 
 
 County assessor, 74. 
 
 Deputy assessor, 74. 
 
 Other officers to assist assessor, 75. 
 
 Escaped or omitted taxes, 76. 
 
 ARTICLE 20. — County Board of Equalization 76 
 
 Members of, 76. 
 
 Duty of, 76. 
 
 Appeals to state tax commission, 77. 
 
 Abstract of assessment, 77, 78. 
 
 Penalty, 79. 
 
 ARTICLE 21.— State Board of Equalization 79 
 
 State tax commission to sit as, 79. 
 Powers and duties of board, 80. 
 
General Index. 113 
 
 FAOE 
 
 ARTICLE 22,— Tax Levies 82 
 
 How fixed, 82. 
 
 Liability of county to state, 82. 
 
 ARTICLE 23.— Collection of Taxes 83 
 
 Tax-rolls, 83. 
 Duty of treasurer, 83. 
 Method of disbursement, 84. 
 Payment to state, 84. 
 Statement of taxes levied, 85. 
 Tax becomes a lien, 85. 
 Rebates and penalties, 86. 
 Tax-warrants, 86. 
 Duty of sheriff, 86, 87. 
 
 ARTICLE 24.— Sale of Real Estate for Taxes 87 
 
 Method of procedure, 88, 89. 
 
 Tax certificate, 89. 
 
 Lands struck off to county, 89. 
 
 Subsequent tax, 90. 
 
 Redemption of land sold for tax, 92. 
 
 Lands of minors, insane, and idiots, 93, 94. ♦ 
 
 School lands, 94. 
 
 Tax deed, 95. 
 
 Actions brought under t&x deed, 97. 
 
 Liability of grantor and grantee for tax, 102. 
 
 Rights of mortgagee, 102. 
 
 ARTICLE 25.— Inheritance Tax 103 
 
 What estates liable, 103. 
 
 Rate of tax, 104. 
 
 When due, 104. 
 
 Duty of executor or administrator, 105. 
 
 Question of jurisdiction, 107. 
 
 Duty of assessor, 108. 
 
 Duty of probate judge, 108. 
 
 Duty of county attorney, 108. 
 
 Duty of treasurer, 108, 109. 
 
 SECTIONS REPEALED HO