Vintage Kansas Two Mills Tax Token, Circa 1930s

Description

The Kansas Legislature passed the Human Retailers' Sales Tax Act in April of 1937. Like many states, Kansas' traditional streams of revenue were in jeopardy as property lost value during the Great Depression. Governor Walter Huxman preferred indirect taxation, but he failed to persuade lawmakers of indirect methods of generating revenue. For Huxman, sales tax was a last resort, but necessary to avoid bankruptcy and to fund social security.
Kansas only issued a two-mill sales tax token. This token represented two tenths of one cent. During the elections of 1938, Republican nominee Payne Ratner promised to put an end to "Huxies" if elected. Ratner was elected, and upon inauguration in 1939, eliminated sales tax tokens. The tokens could be redeemed for cash for two years and were subsequently melted down. This made Kansas the first state in the country to eliminate sales tax tokens. Governor Huxman went on to become a judge at the United States Court of Appeals for the Tenth District in April of 1939.
The tokens were made by the Osborne Register Company and the Kansas Industrial Reformatory. The quantity made and the number melted are unknown. The token is made of zinc, and it is about 16mm in diameter. There is no date on the tokens, but they were made in 1937. They were issued from 1937 to 1939.
Both sides of the token are identical. Around the top perimeter is the word "Kansas". By the bottom perimeter are the words "Sales Tax Token". At the center of the token is a circle with the letter "K" in it. The "K" touches the circle. At the left and right side perimeters are the numerals "2".
The token is mostly black in color, although zinc is normally a silvery color. The zinc oxide has not been removed. The mint die strike was firm and the lettering on the token is well formed. Except for the oxidation, the token shows the effects of being used with some wear on the lettering. Please see the photos. The photos have bee enhanced to show the lettering, so they don't show as much of the black color as there actually is.