Repealed

79-314. History: L. 1899, ch. 248, § 1; R.S. 1923, 79-314; L. 1959, ch. 365, § 4; Repealed, L. 1965, ch. 511, § 12; June 30. CASE ANNOTATIONS 1. Cattle brought into state after March first by resident; taxable. Hull v. Johnston, 10 Kan. App. 565, 566, 63 P. 455. Reversed: Hull v. Johnston, 64 Kan. 170, 67 P. 548. 2. Section not applicable where property previously listed under general laws. Hull v. Johnston, 64 Kan. 170, 67 P. 548. 3. Such property not taxable when purchased with money previously listed. Lingenfelter v. Ferguson, 71 Kan. 154, 80 P. 48. 4. Statute valid; does not deny nonresident equal protection of laws. Mosby v. Greenwood County, 98 Kan. 594, 596, 158 P. 657. Overruled: Bivins v. Riley County Comm'rs, 141 Kan. 916, 44 P.2d 229. 5. Property taxed in foreign state, brought into Kansas, taxable here. Mosby v. Greenwood County, 98 Kan. 594, 596, 158 P. 657. Overruled: Bivins v. Riley County Comm'rs, 141 Kan. 916, 44 P.2d 229. 6. Act held discriminatory against nonresidents and invalid before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 44 P.2d 229. 7. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 864, 252 P.2d 899. 8. Taxation of nonresident's automobiles used and stored in Kansas by resident employees upheld. V. S. Dicarlo Masonry Co. v. Higgins, 178 Kan. 222, 227, 284 P.2d 640. 9. Original act, before amendment of K.S.A. 79-316 in 1930, held unconstitutional. Bivins v. Board of Comm'rs of Wabaunsee County, Kans., 66 F.2d 351, 352. 10. Cited; extensive legislative and case history review of taxation on persona acquired after tax day. Litho Stepping, Inc. v. Wyandotte County, 10 Kan. App. 2d 842 (1985). 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