Mosby v. Board of County Commissioners

Citations

• 98 Kan. 594
• 158 P. 657
• 1916 Kan. LEXIS 137

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Property Brought into State between March 1 and September 1 — -Nonresident—Resident—Statute Valid. The provisions of chapter 248 of the Laws 1899, as amended by chapter 364 of the Laws of 1901, which authorizes the assessment of property brought into the state after March 1 and prior to September 1 of any year, and which contains an exception that a resident owner will not be required to pay taxes on such property if he shall show to the assessor that the property has been listed for taxation for that year in some other county of the state or in some other state or territory, is not an unjust discrimination against a nonresident, nor does it deny to him the equal protection of the laws.</p> <p>2. Same — Property Taxed in Foreign State — Brought into Kansas— Taxable Here. It is competent for the state to impose taxes upon all property brought within its jurisdiction, and this power is not lost because such property may have been subjected to taxation for that year in the state from which it was brought.</p>