Repealed

79-307. History: L. 1876, ch. 34, § 10; R.S. 1923, 79-307; Repealed, L. 1959, ch. 366, § 1; June 30. Source or prior law: L. 1866, ch. 118, § 8; G.S. 1868, ch. 107, § 11. CASE ANNOTATIONS 1. Time deposit of money is a credit; subject to taxation. Hall v. Comm'rs of Greenwood Co., 22 Kan. 37, 40. 2. Return made to county clerk by assessor; alteration without notice unauthorized. Gibbins v. Adamson, 44 Kan. 203, 205, 24 P. 51. 3. Taxation of judgment owned by nonresident not authorized. Kingman Co. v. Leonard, 57 Kan. 531, 533, 46 P. 960. 4. Building and loan association stock; taxation; not a credit. Abrahams v. Medlicott, 86 Kan. 106, 108, 119 P. 375. 5. Stock of foreign corporation owned by corporation; listing and assessment considered. Davis-Wellcome Mortgage Co. v. State Tax Comm., 140 Kan. 734, 735, 38 P.2d 1100. 6. Money, credits and stocks must be listed in city or township where owner resides; dicta. Lowden v. Nusbaum, 143 Kan. 700, 701, 56 P.2d 58. 7. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 Kan. 314, 318, 324, 279 P.2d 233. 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