Repealed

79-1101. History: L. 1919, ch. 306, § 1; R.S. 1923, 79-1101; L. 1925, ch. 276, § 1; L. 1930, ch. 16, § 1; L. 1931, ch. 304, § 1; L. 1959, ch. 365, § 19; Repealed, L. 1963, ch. 463, § 10; January 1, 1964. Source or prior law: L. 1866, ch. 118, § 51; G.S. 1868, ch. 107, §§ 23, 24; L. 1876, ch. 34, § 22. CASE ANNOTATIONS 1. Deduction for investment in building not increased by banking act allowing investment of one-half surplus and capital. State Bank v. State Tax Commission, 114 Kan. 267, 269, 217 P. 304. 2. Trust company cannot deduct taxes paid for it as stockholder of state bank. Ranchmen's Trust Co. v. Duncan, 114 Kan. 308, 219 P. 523. Criticized: Citizen Bank v. State Tax Comm., 132 Kan. 5, 18, 294 P. 940. 3. Deductions allowed mortgage companies under K.S.A. 79-310 is discrimination against state and national banks. Voran v. Wright, 129 Kan. 1, 281 P. 938. Affirmed: 129 Kan. 601, 284 P. 807. 4. Intangible rate on bank stock as an unlawful discrimination as against tangible property. Stevenson v. Metsker, 130 Kan. 251, 286 P. 673. 5. Act of 1930 construed; basis of valuation; deduction of tax-exempt assets. Citizens Bank v. State Tax Commission, 132 Kan. 5, 294 P. 940. 6. Discussed in holding K.S.A. 79-3108 taxing shares of stock at intangible rate valid. Hunt v. Eddy, 150 Kan. 1, 14, 21, 90 P.2d 747. 7. Section not enforceable against national banks in view of money and credits law and section 5219 of federal banking act; authority of state to tax national banks. Cent. Nat. Bank v. McFarland, 20 F.2d 416. 8. National bank real party in interest in action to recover protested taxes; involuntary payment sufficiently alleged. McFarland v. Central Nat. Bank, 26 F.2d 890. 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