86 
TAXATION AND REVENUE SYSTEMS—KANSAS. 
c. Equalization.—The state tax commission, which 
constitutes a state board of equalization, equalizes 
assessments between persons, firms, or corporations 
of the same assessment districts, between cities and 
townships of the same county, and between different 
counties of the state and the property assessed by the 
commission. The valuations fixed by the state tax 
commission must be used as the basis of local taxes. 
The county board of equalization equalizes the assess 
ment of real property in each county. Appeal lies 
from the county board of equalization to the state 
board of equalization. 
At least once in two years the state tax commission 
calls the county assessors together for conference and 
instruction with a view to securing greater equality. 
2. Rate— 
The state tax commission determines the rate of 
taxation for state purposes. In 1912 this rate was 1.2 
mills on each dollar of valuation. 
3. Collection— 
Taxes for state purposes, as well as township and 
county taxes, are collected by the county treasurers. 
Taxes become a lien on the property on November 1 in 
each year. They may be paid in two instalments, 
one-half on or before December 20 and one-half on or 
before June 20, but if the first instalment is not paid 
when due, the whole tax becomes delinquent and may 
be collected at once, together with a penalty of 5 per 
cent on the first instalment. All taxes delinquent 
after June 20 involve an additional penalty of 5 per 
cent, but if a taxpayer pays both instalments in 
December, he receives a rebate of 5 per cent on the 
second instalment. Delinquent taxes are collected 
by the sheriff by seizure and sale of property. 
B. POLL TAXES. 
There are no state poll taxes. 
C. THE INHERITANCE TAX. 
All property within the jurisdiction of the state, 
whether belonging to inhabitants of the state or not, 
which shall pass by will or by the laws regulating 
intestate succession or by deed or grant, or gift, made 
in contemplation of death, or made to take effect in 
possession or enjoyment after death of the grantor, 
to any person, except in case of a purchase for full 
consideration; and except property to or for literary, 
educational, scientific, religious, benevolent and chari 
table societies; provided, such use entitles the prop 
erty so passing to be exempt from taxation; and ex 
cept property to or for use of the state, county, or 
a municipality for public purposes; and except prop 
erty to or for the use of a class herein designated as 
class A, being the husband, wife, lineal ancestor, 
lineal descendant, adopted child, the lineal descendant 
of an adopted child, the wife or widow of a son or the 
husband of a daughter of a decedent; and except 
property to or for the use of a class herein designated 
as class B, being the brother, sister, nephew, or niece 
of a decedent; not to exceed $25,000 shall be 
subject to a tax of 5 per cent of its value; and all 
such property which shall so pass in excess of $25,000 
and not more than $50,000 shall be subject to a tax 
of 7\ per cent of its value; and all such property 
which shall so pass in excess of $50,000 and not to 
exceed $100,000 shall be subject to a tax of 10 per 
cent of its value; and all such property which shall so 
pass in excess of $100,000 and not to exceed $500,000 
shall be subject to a tax of 12J per cent of its value; 
and all such property which shall so pass in excess of 
$500,000 shall be subject to a tax of 15 per cent of its 
value; and all such property which shall so pass to or 
for the use of a member of class A not to exceed 
$25,000 shall be subject to a tax of 1 per cent of its 
value; and all property which shall so pass to or for 
the use of a member of class A in excess of $25,000 and 
not to exceed $50,000 shall be subject to a tax of 2 
per cent of its value; and all such property which 
shall so pass to or for the use of a member of class A in 
excess of $50,000 and not to exceed $100,000 shall be 
subject to a tax of 3 per cent of its value; and all 
such property which shall so pass to or for the use of a 
member of class A in excess of $100,000 and not to 
exceed $500,000 shall be subject to a tax of 4 per cent 
of its value; and all such property which shall so 
pass to or for a member of class A in excess of $500,000 
shall be subject to a tax of 5 per cent of its value; and 
all such property which shall so pass to or for the use 
of a member of class B not to exceed $25,000 shall be 
subject to a tax of 3 per cent of its value; and all such 
property which shall so pass to or for the use of a mem 
ber of class B in excess of $25,000 and not to exceed 
$50,000 shall be subject to a tax of 5 per cent of its 
value; and all such property which shall so pass to or 
for the use of a member of class B in excess of $50,000 
and not to exceed $100,000 shall be taxed 7% per cent 
of its value; and all such property which shall so pass 
to or for the use of a member of class B in excess of 
$100,000 and not to exceed $500,000 shall be subject 
to a tax of 10 per cent of its value; and all such 
property which shall so pass to or for the use of a 
member of class B in excess of $500,000 shall be sub 
ject to a tax of 12J per cent of its value; provided, 
that no bequest, devise, or distributive share of an 
estate which shall so pass to or for the use of a husband, 
wife, father, mother, child, or adopted child of the 
deceased, shall be subject to the provisions of this act, 
unless its value exceeds $5,000; and provided further, 
that no bequest, devise, or distributive share which 
shall so pass to or for the use of a brother, sister, 
nephew, or niece of the deceased shall be subject to the 
provisions of this act unless its value exceeds $1,000. 
The tax is a lien upon the estate until paid and is 
imposed on the actual value of the property at the 
time of the death of the decedent.