Proceedings of the Annual Conference Held Under the Auspices of the National Tax Association (Volume 2) (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1909 Excerpt: ... SEVENTH SESSION Thursday Afternoon, October 8, 1908 CHAIRMAN, MR. GEORGE E. POMEROY, OHIO Program 1. The First Year's Work Of The Kansas Tax Commis Sion. Samuel T. Howe, S. C. Crummer and W. S. Glass, Members State Tax Commission, Topeka, Kansas. 2. Work And Problems Of Tax Commissions. E. E. Woodbury, Chairman State Board of Tax Commissioners, Albany, N.Y. 3. The Taxation Of Public Service Corporations. Milo R. Maltbie, Member Public Service Commission, New York, N.Y. 4. Discussion. Harrison Williams, General Land and Tax Agent, Erie Railroad Co., New York, N.Y. Frank P. Crandon, Tax Commissioner, Chicago & North-western Railway Co., Chicago, 111. 5. General Discussion. THE TAX COMMISSION OF KANSAS A Review of the Work of its First Year By Samuel T. Howe, S. C. Crummer And W. S. Glass State Tax Commissioners, Topeka, Kansas The problems connected with assessment and taxation in Kansas do not differ perhaps from those in other States which, like Kansas, have the general property tax. The constitution of the State requires that "the legislature shall provide for a uniform and equal rate of assessment and taxation, but all property used exclusively for State, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes, and personal property to the amount of at least $200 for each family, shall be exempted from taxation." In 1876 the legislature revised the law of the subject, and the code then enacted has remained unchanged, except as amended from time to time in minor particulars. The law is framed to conform to the constitutional requirements, and contains the usual provisions intended to insure the assessment of all taxable property, of whatever kind or character, at its money value. It is common knowledge that statu...