Citizens Bank v. Tax Commission

The opinion of the court was delivered by

Burch, J.:

These are actions of mandamus, commenced to settle questions relating to taxation of a bank, a trust company, and a mortgage company. The questions are of the same nature, and the cases may be considered together.

In the year 1924 the tax problem in Kansas was supposedly solved by an amendment to the constitution permitting classification of property for purpose of taxation. In 1925, pursuant to the amendment, the legislature passed laws favoring classes of property with a very low rate of taxation. As frequently occurs, expected benefits were…