TAXATION AND REVENUE SYSTEMS—KANSAS. 
85 
ally in the even years for the equalization of property in the 
district. 
(5) The state auditor. 
(6) The state tax commission, composed of three commissioners 
appointed by the governor for a term of four years. The tax com 
mission has general supervision over the assessment and collection 
of taxes and acts as a board of assessments for railroad property. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—All property 
in the state, real and personal, not expressly exempt, 
is subject to taxation. 
(1) Real property, besides the land and improvements, includes 
mines, minerals, quarries, mineral springs and wells, and rights 
and privileges appertaining thereto; but certain real estate of rail 
roads is treated as personal property. 
(2) Personal property includes every tangible thing subject to 
ownership not forming part of real estate; also the capital stock, 
undivided profits, and all other assets of every company, incorpo 
rated or unincorporated, and every share or interest in such stock, 
profit, or assets, provided the same is not included in other personal 
property subject to taxation or listed as the property of individuals; 
and also every share or interest in any vessel or boat used in navi 
gating any of the waters within or bordering on this state, whether 
such vessel or boat shall be within the j urisdiction of the state or 
elsewhere; and also all “property” owned, leased, used, occupied, 
or employed by any railway or telegraph company or corporation 
within the state, situate on the right of way of any railway. 
(3) Exemptions include, in addition to all public property, 
churches and schoolhouses, together with lands not in excess of 10 
acres, if not used for profit, together with furniture and books; par 
sonages and not exceeding one-half acre of ground; buildings and 
grounds not in excess of 5 acres, together with books, furnishings, 
etc., of literary, educational, scientific, religious, benevolent or 
charitable associations; cemeteries; property of the Y. M. C. A. 
and Y. W. C. A., if used exclusively for the moral improvement of 
men and women; the moneys and credits of universities, colleges, 
academies, or public schools, or of religious, literary, scientific, or 
benevolent and charitable institutions; fire apparatus and buildings 
therefor; wearing apparel of every person; public libraries; family 
libraries and schoolbooks rip to $50; the meeting hall and not to 
exceed one-half acre of land, with books, furnishings and the like 
of any post of the Grand Army of the Republic; reserve and emer 
gency funds of fraternal beneficiary societies; and the buildings 
and one-half acre of land used exclusively by college societies as 
literary halls or dormitories. 
State, county, city, school district and municipal bonds of the 
state of Kansas need not be listed for taxation. 
b. Assessment.—There is but one assessment for 
state, county, and municipal purposes. The assess 
ment is begun by the local assessors and completed or 
assembled by the county clerk and refers to the 1st 
day of March. 
With the exception of property in cities of the first 
and second class, which may be assessed annually, 
real property and improvements are assessed once in 
two years, in the even numbered years. In the odd 
numbered years the assessment is changed to meet the 
changes in improvements. Personal property is 
assessed annually. 
Every person of full age and sound mind is required 
to furnish the assessor a sworn list of all his property 
and of all property held by him in trust, including the 
value, which, however, is not binding on the assessor, 
who is to determine the true value in money from 
actual view and inspection. Failing to submit a sworn 
statement, except in case of sickness or absence, or 
submitting a false statement, constitutes a misde 
meanor, punishable by a fine of not less than $50 nor 
more than $5,000. It is further provided that the 
assessment of such persons as is returned by the assessor 
shall be increased 50 per cent. Refusal to be sworn 
or to answer questions is punishable by a fine of not 
over $1,000 nor less than $100. In the case of rail 
roads the penalty is $1,000; in that of telegraph, tele 
phone, and pipe-line companies, it is $500 and $100 
per day after March 20; and in the case of express 
companies, $500 and $100 per day after May 31. 
Corporations in general are assessed as are natural persons, except 
that railroads, including street railroads, electric lines, express 
companies, telegraph and telephone and oil or gas pipe lines 
operated in more than one county, are assessed annually by 
the state tax.commission on the basis of a detailed statement as to 
amount, kind and value of property, furnished by the companies, 
and the assessment so made is apportioned to the counties, cities, 
and townships in which the property lies, on an average valuation 
per mile. The assessment by the state tax commission covers only 
the property necessarily used by these companies in their daily 
operations, other property being assessed by the local assessors. 
The property of telephone companies and of companies operating 
oil or gas pipe lines in one county only, is assessed by the local 
assessor. 
Car companies, when incorporated, are assessed on the actual 
value of their capital stock; when not incorporated, on the value of 
their property, on the basis of reports furnished to the tax com 
mission. If no report is furnished, the state tax commission assesses 
them to the best of its ability, adding thereto 50 per cent as a 
penalty. If the tax is not paid by December 20, 10 per cent is 
added; all of this tax is paid into the state treasury for state purposes. 
Shares of stock in banks, banking associations, loan and investment 
companies, and mutual fire and life insurance companies are listed 
for taxation by the officials of the company and are taxable in the 
city or township where the institutions are located. Real estate 
owned by such companies is assessed where located and the value 
thereof deducted from the capital stock assessed as above. 
Shares of stock in building and loan associations owning shares of 
permanent or fixed capital stock, are assessed to the shareholders 
in the city or town where the company is located, less any real 
estate assessed to the company. Building and loan associations, 
without permanent or fixed capital stock, are assessed upon their 
real and personal property and the surplus in excess of the cash 
surrender value of outstanding shares. Persons holding such shares 
are assessed thereon upon the surrender cash value less any indebt 
edness for which the shares are security. 
The shares of stock in corporations are generally not listed by the 
shareholders; but the companies, except as otherwise stated, are 
required to list their capital stock and the excess thereof over 
property otherwise taxed is taxable to tile company at the place 
where the principal office is kept. 
Mineral rights are assessed separately from the land when the 
ownership vests in a person other than the owner of the land. 
Mortgages are assessed as other property. 
Merchants and manufacturers are assessed upon their average 
monthly holdings during the year and are required to declare values 
only. 
Debts owing in good faith may be deducted from gross amount of 
credits.