Kansas constitution
Article seven: public institutions & welfare
Section 5

The state may provide by law for unemployment compensation and contributory old-age benefits and may tax employers and employees therefore; and the restrictions and limitations of section 24 of article 2, and section 1 of article 11 of the constitution shall not be construed to limit the authority conferred by this amendment. No direct ad valorem tax shall be laid on real or personal property for such purposes.