Fort Leavenworth reservation

27-104. Fort Leavenworth reservation. Laws 1875, chapter 66, section 1, included by reference. [The title to the act is as follows: "An act to cede jurisdiction to the United States over the territory of the Fort Leavenworth military reservation." The general provisions of the act are covered by the first section of this article.] History: R.S. 1923, 27-104. Attorney General's Opinions: Federal property; investigation of alleged child abuse on Fort Leavenworth reservation. 85-14. Property of an LLC operating within Fort Riley is subject to taxation, absent a specific exemption. 2009-01. CASE ANNOTATIONS 1. The railway stock law is operative within military reservation. C.R.I. & P. Rly. Co. v. McGlinn, 28 Kan. 274. Affirmed: Chicago, Rock Island & P. R. Co. v. McGlinn, 114 U.S. 542, 5 S. Ct. 1005, 29 L.Ed. 270. 2. Statute is applicable to wrongful act causing death on military reservation. Hoffman v. Power Co., 91 Kan. 450, 453, 454, 138 P. 632. 3. Residents on lands ceded to United States may not vote at precincts established prior to cession. (Dissenting opinion.) Herken v. Glynn, 151 Kan. 855, 875, 876, 101 P.2d 946; apparently overruled by Evans v. Cornman, 398 U.S. 419, 26 L.Ed.2d 370, 90 S. Ct. 1752. 4. Federal jurisdiction over Fort Leavenworth is exclusive except where reserved. Benson v. United States, 146 U.S. 325, 329, 331, 13 S. Ct. 60, 36 L.Ed. 991. 5. No rights reserved to levy or collect liquor sales tax on reservation. Murphy v. Love, 249 F.2d 783, 784, 786, 787. 6. United States has exclusive jurisdiction over Leavenworth penitentiary. Hayes v. United States, 367 F.2d 216, 219. 7. Property at Fort Leavenworth belonging to an association that is neither a de jure nor a de facto corporation is not taxable. In re Armed Forces Cooperative Insuring Ass'n, 5 Kan. App. 2d 787, 789, 625 P.2d 11 (1981). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026