84 
TAXATION AND REVENUE SYSTEMS—KANSAS. 
Cities of 5,000 or less may levy a tax not to exceed 7 mills for the 
purpose of supplying gas or electricity or power. 
A special tax of 1 mill may be levied by cities of the first class or 
with special charter, having a population of 25,000 or over, for a 
department of public safety. 
Cities of the first class, or with special charter, having a popula 
tion of 80,000 or more may levy a special tax of 1 mill for construc 
tion, etc., of a garbage-disposal plant. 
Registration fee of $5 for highway routes. 
Investment companies—filing fee, $10; annual statement, $2; 
examination fee, $6 per day. Stock brokers, annual permit, $50 
Department of insurance created. 
A tax not to exceed 5 per cent on assessed value of real property 
contiguous to any projected trolley or electric railroad, or to any 
steam railroad which it is proposed to electrify, may be levied to 
aid in construction thereof. 
License fee of $25 to be paid to state dairy and food commission 
to conduct a cold-storage and refrigerating warehouse. 
License fee of $3 per annum to be paid to state dairy and food 
commissioner to conduct any food-producing establishment. 
License of $20 per annum for each brand of fertilizer offered for 
sale within the state to be paid to the state dairy and food com 
missioner. 
License fee of $25 per annum for permit to sell or offer for sale any 
hog cholera serum to be paid to the state board of education for the 
benefit of the hog cholera serum fund. 
A tax of not to exceed 2 mills may be levied in school districts 
containing or contained in cities of the first or second class, cities 
under special charter, or cities under the commission plan, if so 
voted, for public recreation and playgrounds. 
Dairy and food commissioner is paid a fee of $5 for inspecting 
scales, and an annual fee of $3 for each weighing device operated. 
Not more than two inspection fees may be charged in any one year. 
The following amendment to the state constitution was proposed: 
To add as section thirty-nine (39) of article three (III) of said con 
stitution the following, to-wit— 
Sec. 39. For the purpose of providing revenue for state purposes, 
the general assembly may provide for the exclusive taxation of 
such classes of property as it may deem proper. When any class 
of property is exclusively taxed for state revenue purposes, such 
class shall not be otherwise taxed for general county, township, or 
municipal purposes. 
Provision was made for the formation of county corporations for 
the improvement of agriculture, animal industry, and horticulture, 
and a yearly tax of not to exceed $5,000 may be levied by the 
county for advancing those sciences and arts. „ 
A state highway commission was provided for to devise and 
adopt plans of highway construction and maintenance suited to 
the needs of the different counties of the state, and furnish standard 
plans to the counties in accordance therewith: also to have general 
supervision of the various county and township officers in the per 
formance of their duties in connection therewith. The tax levy 
for the county road building fund was fixed at 2 mills instead of 
“not more” than 2 mills. 
All grounds and buildings used for cemetery associations and 
societies were added to the property exempt from taxation. 
KANSAS. 
Kansas depends almost entirely upon the general 
property tax for state, county, and municipal reve 
nues. The poll tax is for local road purposes only. 
An inheritance tax was provided for in 1909. There 
is a special corporation tax on certain insurance com 
panies, and an excise tax on express companies. 
Beginning in 1908 the administration of the revenue 
laws was placed under the absolute control of a central 
authority, the state tax commission. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE XI. 
Sec. 1. 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. 
Sec. 2. The legislature shall provide for taxing the notes and bills, 
discounted or purchased, moneysloaned, and other property, effects, 
or dues of every description (without deduction) of all banks now 
existing, or hereafter to be created, and of all bankers, so that all 
property employed in banking shall always bear a burden of taxa 
tion equal to that imposed upon the property of individuals. 
Sec. 3. The legislature shall provide, at each regular session, for 
raising sufficient revenue to defray the current expenses of the state 
for two years. 
Sec. 4. No tax shall be levied except in pursuance of a law which 
shall distinctly state the object of the same; to which object only, 
such tax shall be applied. 
1 This compilation is derived mainly from the following sources: 
“Laws relating to Assessment and Taxation in Kansas.” Com 
piled by the tax commission, August, 1913. 
The General Statutes of Kansas, 1909. 
The Session Laws, to 1913. 
Sec. 5. (Provides for public debts and an annual tax to pay the 
interest and principal.) 
ARTICLE VI. 
Sec. 3. The proceeds of all lands that have been or may be 
granted by the United States to the state for the support of schools, 
and the 500,000 acres of land granted to the new states under an act 
of Congress distributing the proceeds of public lands among the sev 
eral states of the Union, approved September 4, A. D. 1841, and all 
estates of persons dying without heir or will, and such per cent as 
may be granted by Congress on the sale of lands in this state, shall 
be the common property of the state, and shall be a perpetual school 
fund, which shall not be diminished, but the interest of which, to 
gether with all the rents of the lands, and such other means as the 
legislature may provide, by tax or otherwise, shall be inviolably 
appropriated to the support of common schools. 
Sec. 7. (Provides for taxation to support the state university.) 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
(1) The county assessor, elected for two years. In counties of less 
than 12,000 inhabitants the county clerk is ex officio county as 
sessor. The county assessor appoints his deputies with the consent 
of the county commissioners. He is to appoint the township trus 
tee of each township as a deputy assessor. In cities of the first 
and second class the county assessor, with the consent of the mayor 
and city council, appoints a sufficient number of deputies to assess 
the property in such city. 
(2) The county treasurer, elected for two years, who collects 
all taxes. 
(3) The county board of equalization, composed of the board of 
county commissioners. 
(4) Board of review in each district, composed of the deputy asses 
sor and two taxpayers of such district. This board meets bieuni-