Board of County Commissioners v. Hewitt

Citations

• 76 Kan. 816
• 93 P. 181

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Personal Property — Evidences of Debt Kept in a Foreign State. Promissory notes belonging to a resident of Kansas, given by residents of Missouri and secured by trust deeds of real estate in Missouri, which never have been brought into Kansas but which are left for safe-keeping only in the vault, of a bank in Missouri, constitute personal property in this state which has its location in the county, township and school district of the residence of its owner within the meaning of the act relating to the assessment and collection of taxes.</p> <p>2. -Proceeding to List Property Not Returned — Correction of Assessor’s Return. If by proceedings instituted and conducted under section 7599 of the General Statutes of 1901, authorizing the correction of false tax statements, it be discovered that an owner who appears and resists the inquiry omitted to list specific items of taxable personal property in the statement which he gave to the-assessor, and such property is duly valued and the proper amount of taxes thereon is charged against the owner on the tax-roll,-an omission of the county clerk formally to correct the assessor’s return is a mere irregularity which does not vitiate the tax.</p>