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§ 3.

History: Adopted by convention, July 29, 1859; ratified by electors, October 4, 1859; L. 1861, p. 62; L. 1875, ch. 140, § 1; transferred and renumbered as § 4, L. 1931, ch. 300, § 2; November 8, 1932.

Revisor's Note:

Section originally provided for raising revenue for current expenses. Text of section is now § 4, renumbered by authority of L. 1931, ch. 300, § 2.

L. 1931, ch. 300, § 2, also erroneously provided that original § 2 should be renumbered as § 3; original § 2 had previously been eliminated by combining it with § 1, see L. 1923, ch. 255, § 1.

CASE ANNOTATIONS

1. Banker pays taxes on average deposits used in his business. Knox v. Comm'rs of Shawnee Co., 20 Kan. 596, 598.

2. Powers and duties of Legislature under this section commented on. Dutton v. National Bank, 53 Kan. 440, 454, 36 P. 719.

3. Discrimination in valuation intentionally made against bank collecting excess enjoined. Bank v. Lyon County, 83 Kan. 376, 379, 111 P. 496.

4. Section discussed in connection with registration fees for real-estate mortgages. Wheeler v. Weightman, 96 Kan. 50, 69, 149 P. 977.

5. Section cited in considering tax on banks and investment companies. Bank v. Geary County, 102 Kan. 334, 339, 352, 170 P. 33.