Freedom Township v. Douglas

Citations

• 99 Kan. 176
• 160 P. 1147

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Property of Insurance Company — Situs for Taxation — ■ Power of Legislature. It is competent for the legislature to fix the situs of property for the purposes of taxation and it was within its power to provide that the moneys, notes and other property in the hands of the treasurer of a mutual fire insurance company shall be listed for taxation where he resides, and that all other property of the company shall be listed where the secretary of the company resides.</p> <p>2. Same — Listing Insurance Company’s Property — Statute Constitutional. Chapter 276 of the Laws of 1905, which is amendatory of chapter 132 of the Laws of 1885, is not repugnant to sections 16 and 17 of article 2 of the state constitution, nor is it violative of the constitutional limitation which requires a uniform and equal rate of assessment and taxation.</p>