Garden City Telegram from Garden City, Kansas • Page 3

Are Personal Property Taxes Worth It? By LEROY TOWNS I TELEGRAM STATE CORRESPONDENT TOPEKAi Are personal! property taxes worth the time and money it takes to collect i them? The question long has perplexed lawmakers and tax experts. Some states have answered no and abolished the personal property tax altogether. Other states are considering that action. The Kansas Legislature has wrestled wi'h the question for several years. It was the same question asked by a blue-ribbon panel back in 1954 during a comprehensive study of the Kansas property tax structure.

Those were the days when diamond rings, cameras and even that mangy hound were considered taxable personal property. The panel, to no one's amazement, found Kansans owned few diamond rings, fewer and not many hounds. Those were some items of personal property escaping taxation. The panel's findings resulted in a constitutional amendment in 1963 which exempted household goods from the tax The reason was simple: too miany household goods were escaping taxation; collection cost more than revenue produced. Leroy Towns And the same question is being asked today.

Some owners of pickup campers and small tent trailers avoid thousands of dollars in personal pro-' perty taxes because tax officials have no way of tracking them down. County officials complain jit's hard to pinpoint mobile I homes for taxation. i The number of livestock which escapes taxation may never be known. And Wichita officials are battling used car dealers over escaped assessments. "At every assessor' meeting I can remember we've discussed the possibility of discontinuing the personal property tax on pickup campers and small trailers because so many are going untaxed," said Robert Graves, Riley County assessor.

"Personal property has been a needle in everyone's side for a long time." Said Prather Brown, Johnson County assessor: "I suspect trying to find all those untaxed campers would cost mor? to adiminister than you would ever collect." Shawnee County Assessor George Schnellbacher says flatly he would shed few tears if the Legislature decided to abolish the personal property In that metropolitan county, 16.2 per cent of the property tax money collected comes from personal properly. But iSchnellbacher pointed out he spends 60 per cent of his budget collecting that 16.2 per cent. The problem with personal i property taxes in Kansas is a complex one. Stated simply, Kansas has two kind's of property for tax purposes: personal and real. Real property is buildings and land.

Personal includes automobiles, merchant's inventories, boats, oil field property and farm equipment. That building doesn't move. Once a county gets it on the tax rolls the owner can't hide it. But personal property is 40 head of cattle hidden on the mobile. A farmer who keeps 40 head of cattle hidden on the back 80 acres might never pay personal property taxes on them.

The Kansas Livestock Associa- tion is a sharp critic of personal property taxes. This year it will propose again that per- sonal property taxes be abolished on all but automobiles and on such things as oil well property and grain elevators. "The tax on those things can be administered fairly," said John Metz. the association's executive director. The Legislature this session! will consider a constitutional amendment that would allow classification of property into the following general areas: motor vehicles, mobile homes, merchants' inventories, agricultural products and grain, and agricultural land.

If the amendment is adopted and eventually approved by voters it would allow the Legislature to tax those areas in new ways. One possibility is a gross receipts tax in lieu of the value-pegged personal property tax. And agricultural land might be taxed on its ability to produce revenue. The Constitution now forbids such classification. Any move to go further than that, to abolish the personal property tax, will surely hit determined opposition.

"The problem is this personal property tax is a tremendous source of revenue," said Sen. Robert Bennett. R-Prairie Village. He is the next president pro etm of the Senate and has served as vice-chairman of the Senate Assessment and Taxation Committee. "To repeal it would moan a shift to taxation to real property." The dilemma shows up clearly in 1971 tax figures.

That year $337.7 million was collected 1 from real property, while $120.5 million was collected from personal property. State assessed property netted S8.1 million, but that figure includes both real and personal property. With that kind of money at stake any decision to tamper with the personal property lax won't be made lightly. Hospitals deaths George H. Strawn CIMARRON George H.

Strawn, 80, Cimarron, died Tuesday at Trinity Hospital, Dodge City, after a short illness. Born Feb. 4, 1892, at Princeton, he married Hazel Ray April 10, 1915, ait Lewis. He was a retired farmer and had lived here since 1918. He was a member of the First Christian Church, Cinnaaron.

Survivors include the widow; a daughter, Mrs. Maxine Grandon, Dodge City; a brother, Oscar, Hutohinson; a sister, Mrs. Harold Black, Hutcliinson; two grandchildren and five great-grandchildren. Funeral will be 2 p.m. Thursday -at the CimaiTon Christian Church, the Rev.

Ernest Leierer officiating. Burial will be in Cimarron Cemetery. Friends may call until 8:30 tonight at the Evans Funeral Home, Cimarron, Mrs. Elsie Ki7k SCOTT CITY Mrs. Elsie Kirk, 70, died Tuesday at the Scott County Hospital, Scott City, after a long illness.

Bom June 30, 1902, at Kewanna, she was married to James Kirk Aug. 6, 1939, McPherson. He preceded her in death Feb. 23, 1971. She was a retired teacher and had lived here since 1939.

She was a member of the United Methodist Church of Scott City, past president of WSCS, member of AAUW, Study and Social Club, OES, and Library Board. Survivors include a son, James Lakewood, a daughter, Mrs. Carolyn Potter, Tenver, a brother, Russell M'CConkey, Topeka; three sisters, Mrs. Grace Miller, Oklahoma City, Mrs. Maudie Baldwin, Tempe, and Mrs.

Dorothy Marchland, and one grandchild. Funeral will be 2 p.m. Thursday at the Scott City United Methodist Church, the Rev. Charles Durham officiating. Burial will be in Scott City County Cemetery.

Friends may call until service time at the Weinmann-Price Funeral Home, Scott City. The family suggests memorials to the Scott County Hospital. Mrs. Ivan Warfield INGALLS Mrs. Mairy Irene Warfield, 71, Ingalls, died Tuesday at Trinity.

Hospital, Dodge City. Born April 4, 1901, at Georgetown, 111., she was married to Ivan Wariield October 3, 1920, at Cimarron. She had lived here since her marriage. She was a member of the Baptist Church and the VFW Auxiliary. Survivor's include the widower; two sons, Gerald, of the home, and Pete, Ingalls; two daughters, Mrs, Madige Im- Cimarron, and Mrs.

Betty Koehn, Kansas City, Mo. a sister, Mrs. Mabel Montgomery, RioMand', nine grandchildren and three great- grand'children. Funeral will be 2 p.m. Friday at the Ingalls Federated Church, the Rev.

Donald Burns Burial will be in Cimarron Cemetery. Friends may call until 8:30 Thursday night at the Evans Funeral Home, Cimarron. Holcomb Man Given Six-Month Sentence David Lee Constancio 22, Holcomb, entered a plea of guilty yesterday in Finney County Court to a charge of petty theft and was sentenced to six months in the county jail. He was charged in the theft of 13 batteries from the Garden City Cooiperative Equity is in custody. Constancio is also charged With the recent burglary of Peerless Plastics on November 26.

He had been free on $7,500 bond on that charge. ANNUAL SERVICE AWARDS Garden Jaycees Seek Nominations Garden City Jaycees are seeking nominations for the annual Community Service awards to be presented January 17. The program this year is scheduled for 7 p.m. in the Center. Three of the awards will go to the Outstanding Young Farmer, Outstanding Young Educator, and the Outstanding Young Law Enforcement Officer.

These awards are based on excellence in the individuals' occupation, and contributions to the community through their occupation. A fourth award, the Distinguished Service Award, will go to an individual for achievement 'not only in business, but also for contributions to the community through personal involvement in civic activities. Men and women between the ages of 18 and 35 are eligible for nomination. For each category, a committee of judges will select the winner from the nominees. AH area residents are encouraged to make nominations by mailing them to Jaycees CAP, Box 519, Garden City, or may be phoned to 275-5375 or 276-9104.

Nominations may be made in any or all categories. This form can be used for mailing: DISMISSALS At St. Cafherin, Allan L. Bemis, Lakin George C. Ess-er and baby girl, Holcomb, Shane C.

Frazer, City Mrs. Ramon Jiminez, 611 Garden City Ave. Mrs. Ralph Swords and baby girl, 603 E. Edwards Mrs.

William Tabor, 613 N. 10th Me-lody Dawn William, 304 N. 12lh Accidents City Tuesday, 4:20 p.m., 3rd and Kansas, cars driven by Marriam D. Huelskamp, 602 E. Kansas, (moderate damage) and Kristi Lee Kinney, 1510 Mike's Drive, (major damage).

Tuesday, 1:40 p.m., 100 block West Cedar, cars driven by Frances Gale Winderlin, Scott City, (no damage) and Mrs. Harold Naab, 1408 N. 12th, (minor damage). Tuesday, 10:05 a.m., 600 block East Mary, horse frailer being towed by pickup truck driven by Delbert Everette Frizz-el, Rt. 1, (minor damage), and mailbox belonging to Michael Dyer, 26 E.

Mary, (moderate damage), and city owned sign and street light, (moderate damage). 11:27 a.m. In Garden City Poqe 3 Garden City Telegram Wednesday. Dec. 27, 1972 i 12 miles north of city on US83, pickup truck driven by Lawrence Anstaett, 1208 N.

3rd, and car driven by Phillis J. Lathrop, Manhattan, (moderate damage to both vehicles). Legafs Marriage Licenses Cecil E. Ames, 58, Centralia, and Ruth Jewell Miller, 60, Blackwell, Okla. Melvin H.

Travel's, 19, and Karen L. Meadors, 20, both Garden City. Raymond Earl Harwood, 20, Port Arthur, and Rebecca Scott, 18, SaUnta. Miss Garden City Cuts Ribbon Teleerram PlioU Johanna Bijfkogel, Miss Garden City who is home from college for the Christmas holidays, was pressed into duty this morning during the grand opening ceremony of the Garden City Music Center, 605 N. 8th.

She cuts the ribbon with a knife attached to a baton. Holding the ribbon are store officials Jerry Parks, left, and Jerryy Wilcox. Members of the Garden City Area Chamber of Commerce Ambassadors participated. U.S. BOMBERS BLAST HANOI, HAIPHONG AREAS Air Hits Heaviest of War 1 Award Category I Nominee's Name I Address Wione .71 Birth Date I Wife's Name i Nominated By SAIGON (AP) U.S.

bombers blasted the Hanoi and Hai- phong areas of North Vietnam with more than 1,400 strikes in the past week and devaistated scores of military targets, the U.S. Command reported today. The Command, breaking its silence on the heaviest air attack of the Vietnam war, reported in a special communique that more than a dozen different types of targets were attacked, including some for the first time in the war. The report covered the period from Dec. 18 until late Dec.

24, when the tombing over the North was halted for a 36-hour Christmas cease-fire. It was resumed Tuesday alternoon. The Command also announced the loss of two more planes in the Hanoi-Haiphong blitz, including the 12th B52 bomber it has admitted losing in the The U.S. communique said: "Targets struck included rail- yards, shipyards, command and control facilities, waire- house and trans-shipment points, communications facilities, vehicle repair facilities, power plants, railway bridges, railroad rolling stock, truck parks, MIG bases, air defense radars, and surface-to-air missile and antiaircraft artillery sites." North Vietnam charged that the American bombers ihave also devastated scores of populated areas, wiped out entire villages, killed or wounded thousands of civilians and destroyed hospitals, churches and schools. The U.S.

Command said Air Force, Navy and Marine Corps fighter-bombers made more than 1,000 strikes against the Hanoi and Haiphong industrial complex during the seven-day period, and B52 heavy bombers made more than 400 strikes. The 400 B52 strikes dropped more than 10,000 tons of bombs, Command said, or the equivalent of 2,000 fighter- bomber strikes. The Command has announced a total of 20 U.S. planes lost in the air offensive against North Vietnam's heartland, with 75 Americans missing, killed or captured. Hanoi claimed eight more B52s and an F4 fighter- bomber shot down Tuesday, for a total of 55 planes, including 18 B52s since the first raid on Dec.

18. The U.S. Command 1 said the North Vietnamese fired more than 600 surface-to-air missiles during the strikes, the most intense fire American pilots have ever encountered in Indochina. The comimand reported one MIG21 downed by an Air Force F4 fighter-bomb near Hanoi but did not say how many other MIGs attacked the American raiders. President Nixon reportedly ordered resumption of the air attack over the 20th parallel last week in an attempt to force Hanoi to accept peace terms favorable to the Saigon regime of President Nguyen Van Thieu.

But Hanoi remained defiant and pointed to the mounting U.S. losses. In South Vietnam, heavy ground fighting was repealed in northern provinces. Woman Hurt in Morning Mishap Beulah Groh, 65, 912 Anderson, was struck by a car this morning while she wa-s crossing street in the middle of the 300 block of North 7th. A companion, Mrs.

Paul Be- 'ort 304 Center, escapee injury. Police identified the driver southbound car that struck Mrs. Groh as Theron B. "Cy" Harmon, 910 Lyle. Mrs.

Groh, an employe of the Vogue Shop, was taken to St Catherine Hospital by ambu jance. She suffered from a fractured pelvis. Her condition was reported as "not Police said that Harmon told ihem that his "vision was slocked by the morning Fierro Cites Violations Of Campaign Expenditures Address Phone 9 TOPEKA, Kan. (AP) Manuel Fienro alleged today that at least 15 candidates for state office this year filed campaign expenditure statements indicating they violated state law in how much they spent, but said his purpose is not to see them prosecuted but to see the law changed. "We do not intend to make martyrs of those who violated this provision, but rather to point out the ambiguity of the law," Fierro told a news conference at the statehouse.

Fierro heads a Topeka-based organization he calls the Kansas Institute for Minority Empowerment, which he said has been studying the campaign expenditure statements required of candidates within 30 days after an election both the primary and Fierro said the 15 violations occurred at both the primary and general elections. He did not name the 15 candidates who he had said had violated the law which puts a miaxrimuim limit on expenditures of $500 for candidates to public offices which pay an annual salary of $1,000 or less, or for candidates who spend more than 10 per cent of the annual salary for officies which pay more than $1,000. Fierro said the law was pass-ed in 1908 and is obsolete today. "When there is wholesale and blatant violation of a law, we can interpret it to mean that the law is incomprehensible, inadequate and without enforcement directives or procedures," Fierro said. He said the law should be rewritten "to meet our current needs, to serve the purpose for which it was intended and to clearly direct candidates how to comply with the law." Atty.

Gen. Vern Miller confirmed Tuesday his office is investigating possible campaign expense Violations. Miller said his office had received "eight or ten" reports from the Secretary of State's office which showed potential violations, and said that his office is preparing more reports i for Miller. The attorney general said he expects to receive the remainder of the reports by late this week. "There appears to be some violations," Miller said.

a complete investigation will be made, and as in the past, infor mat ion for possible charges will be forwarded to the respective couiily attorneys." Saturn's year is nearly 30 times as long as the earth's year. Vandalism Reported Several thefts and acts of have been reported police in the past 24 hours. Lydia Scheuerman, 1108 Saford, reported that the bottom panel of a storm door apparent- wias kicked out sometime December 22 and 26. Damage is listed as $20. Mrs.

Sylvester Mitchell, 2315 ST. 7th, reported that someone shot two B-Bs through her dtchen window between 9 and 9:20 p.m. yesterday. Damage listed as $30. Royal Shane Decker, 804 Bancroft, reported the interior of his car had been sprayed witth white paint sometime Monday or Tuesday.

Damage listed as $150. Two smudge pots and a barricade owned by the city were stolen from the 1000 block Fleming yesterday. One juvenile was apprehended and charges are pending. Mrs. Loy Davis, 906 Safford, reported three gas caps had 1 been stolen, two from motorcycles and one from a pickup truck.

Value $3. Howiai'd Hoibson, Garden Air, reported that an Atlas-R and calculator owned by Michael Peil were sitolen from the firm's office at the airport Friday. The loss was set at $99.95. Mack Linn, Garden City Santa in past years, is expected remain in Veterans Administration Hospital, Topeka, until after the first of the year. That's the word from Charles Xemale-y, retired Veterans' Commission field representa- ve.

Linn entered the hospital November 8. His address is VA -lospilal, 21st at Gage Topefca. Art work of Holcomb's Lucy Drees was recently featured in an art show at Ottawa University along with art work Linda Molinari of Rochester, N.Y. Miss Drees, a junior, is daughter of Mr. and Linus S.

Drees, Holcomb. deaths William M. Bratcher William Marion Bratcher, 94, Wichita, former Holcomfo res! dent, died Tuesday at the Kansas Masonic Home in Wichita. Born June 18, 1878, in Kentucky, he moved to Wichita in 1960 from Holcomrb. He was a retired service station owner and had owned and operatec a service station and tire repair business fora number of years at Protection.

He was a member of the Methodist Church, and Protection Masionic Lodge No. 384. Survivors include two sons Orville Ponca City, Okla. and Felton La Mesa, Calif; two daughters, Mrs. Bernice White, Liberal, and Mrs.

Ada Clark, Garden City; and a brother, Ike, Canon City, Colo. Funeral will be 10 a.m Thursday at the Eastern Star Chapel in the Kansas Masonic Home, Wichita. Graveside services and burial will be 2 p.m Thursday at the Bennington Cemetery. Broadway Funeral Home Wichita, is in charge of arrangements. I Telewat Another session of the Family planning Clinic is scheduled for Wednesday night at.

7 in the nurse's office of ths FLnney County courthouse basement. markets (The following price tions ara furnished ot the Telegram by Goffe-Carkener-Blackford, 276-3344) Wheat Milo Corn $2.42 up 3 $2.70 up 5 $1.62 up 2 p.m. stocks Allied Sup American Cyanamide SiVx American Motors American Brands 42 1 Anaconda AT 63 Beec-h Aircraft Bethlehem Steel BoeitiR 25 Chrysler Cities Service Colorado Interstate Dillons 5J63T Du Pont Kastnmii Kodak K7 i El Paso NG Ford Gcnei'al EJeotHo G-aneral Motors Halliburton ISSVi IBM 39414 International Harvester International Paper MarCor National DdsUIlo-r Northern Natural 41'i. Panhandle EPL Penney JC Phillips Petroleum Proralor Gamble- 109 i KCA Santa Fe Industry Sears ISAM Sparry Band 4514 Standard Oil Indiana Standard Oil Nftw Jersey Tfixaco 373,4 United States Steel Wcatlnghouse Electric Woolwortli gnsi DOW JONES AVERAGE Dow Jones average of 30 industrials at 1 p.m. remained unchanged at 1007.45.

Bttf Futures Feb. Apr. June Aug. High 40.50 40.80 40.82 39.80 Low 39.60 40.07 40.10 39.10 Close 40.47 40.80 40.75 39.77 Thursday Boxing Practice Canceled Boxing practice, sponsored by the Civic Center, has been canceled for Thursday niglit. Regular practice will resume Tuesday night at 7 in the 4-H Building at the fairgrounds.

NOTICE ALL BANK FACILITIES WILL CLOSE AT 3 P.M. FRIDAY, DECEMBER 29th THE FIDELITY STATE BANK THE GARDEN NATIONAL BANK.