CONSTITUTION OF THE STATE OF KANSAS
Article 11.—FINANCE AND TAXATION
§ 4. Revenue for current expenses. The legislature shall provide, at each regular session, for raising sufficient revenue to defray the current expenses of the state for two years.
History: Originally adopted by convention as § 3, July 29, 1859; ratified by electors, October 4, 1859; L. 1861, p. 62; L. 1875, ch. 140, § 1; renumbered as § 4, L. 1931, ch. 300, § 2; November 8, 1932.
Revisor's Note:
Section was adopted originally as § 3 of article and transferred and renumbered by authority of L. 1931, ch. 300, § 2.
Attorney General's Opinions:
Fees and moneys paid into state treasury by state agencies. 86-54.
Finance and taxation; revenue for current expenses. 91-142.
Motor vehicle tax receipts attributable to tax levies for school districts and community colleges. 94-32.
County and city retailers' sales tax; election required; validation of election. 95-22.
CASE ANNOTATIONS
1. Section is directory; issuance of bonds for legislative expenses unconstitutional. The State, ex rel., v. School Fund, 4 Kan. 261.
2. Section makes legislative duty, presumption lies that duty is done. The State, ex rel., v. Ewing, 22 Kan. 708, 714, 715.
3. Legislature limited to two years; levy requiring gross sum discussed. The State, ex rel., v. Bailey, 56 Kan. 81, 42 P. 373.
4. Cited in holding state fish and game, federal loan, act unconstitutional. State, ex rel., v. Atherton, 139 Kan. 197, 203, 30 P.2d 291.
5. Discussed; city may act as own self-insurer under workers compensation act. City of Wichita v. Wyman, 158 Kan. 709, 712, 150 P.2d 154.
6. Expenditure cannot be legally made from appropriation after its expiration date. Hyre v. Sullivan, 171 Kan. 309, 311, 232 P.2d 474.
7. Kansas mortgage registration tax act does not violate this section. Missouri Pacific Railroad Co. v. Deering, 184 Kan. 283, 290, 336 P.2d 482.