Omaha daily bee., 1883-01-04

agreeable TO the board to be relieved
this duty If IL could be done in a
manner not p~reyudicial to the best in
terests of the state.
Railroad property has been listed
for taxation by the various companies
under oath as provided by law, and
every means within the power Of the
board has been employed to obtain a
fair and just valuation of the property
so listed. In the judgment us the
board such property has been assessed
at a valuation corresponding with that
of other property throughout the
state. In fact, il o comparison with
assessments of railroad property, and
of other property, made In other
states may be taken as a guide, it Will
be found that under the present law
the taxation of railroad property has
been higher, comparatively, in this
state than in most others.
The section of the constitution cited
above declares that the legislature
''shall provide such revenue as may
be needful, by levylng a tax by valua-
ton, 30 that every person and corpo.
ration shall pay a tax in proportion to
the valuation of his, her or its prop
erty and franchises" and the present
revenue law provides for the valua-
ton of personal property sat lis fair
cash value" aud realty ''at its fair
value estimated at the price it would
bring at q voluntary sale thereof"
but through the influence Of public
opinion and an established custom
more potent than law, these provis.
ions have been universally ignored,
and all property has been valued for
taxation at less than half It's real
value. The embarrassing position in
which the state board Of equalization
as we'll az all county boards and pre-
cinct assessors are placed by this de.
moralizlng custom is obvious to all.
1 trust that this subject, In all of
its bearings, may receive the consid-
Grafton that Its Importance demands,
and that you will devise a method by
which the difficulties encountered in
endeavoring to fix a correct and uni
form valuation upon all property list
ed for taxation may be entirely re.
moved.
STATE LITIGATION.
The several cases in which the state
is interested now pending or recently
| decided, are reported by the attorney
general and published in the appen-
dix hereto attached. The large amount
of legal business of this character
transact ted during the past two years,
has imposed no charges upon the state
for counsel fees, and / call attention
to this fact as a tribute to the fidelity
and efficiency of the attorney general,
to whom 1 am also under many obli-
cations for the valuable aid that he
has rendered me in the discharge of
my official duties.
FISH COMMISSION.
The work of the board of fish COM
m%issioners vas seriously retarded in
the early part of 1881, by the death of
Hon. 81. s. Haley, who was a member
Of the board. In September of that
year Hon. B. E. B. Kennedy was ap-
pointed to fill the vacancy, and nego.
tiations were soon after commenced
for the purchase of the hatchery of
Messrs. Romano g. Decker i'll Sarpy
county, and in March, 1882, the pur-
chase was contaminated. This prop
erty embraces 80 acres of land upon
which Is situated a water supply
which is considered the fnesh in the
state for a hatchery. In October,
1881, the commissioners received from
the United States commissioner of
fisheries 500, 900 salmon eggs, which
were immediately Matched, and the
young fish distributed In the streams
of the state. In November of that
year the commission obtained q sup.
ply of German carp, a very valuable
fish, which may be readily ~propagated
for food by every farmer who will
provide himself with proper facilities.
The commissioners have also obtain d
and distributed a considerable NUN
Der of brook and California trout.
Substantial improvements were
made in connection with the hatchery
during the fall and summer Of 1882.
The zeal and energy of the board in
prosecuting its work is worthy of
special oommendation. I again call
attention to the fact that the legisla.
ture has provided no compensation
for services performed by the commits
sioners, nor for the payment of actual
expenses incurred by them while en-
ployed In their official capacity. I
refer you to their report for further
details in regard to the work accom-
pIished, and the appropriation that
will be necessary to continue their
operations during the ensuing TWO
years.
NEW COUNTIES.
1t will be your duty to fix the
boundaries of one or more new coun-
ties, to include portions of morgan
lied territory in the western part of
the state. The rapid extension of
railroads in that direction and CORES
ponding increase of population, has
created a necessity for immediate leg
i~slation upon this subject. I recon-
mend that the act be framed 80 that
1t will clearly designate the judicial
district to which such new county or
counties will become attached when
fully organized,
JUDICIAL DISTRICTS.
The administration of justice has
been s~eriously retarded In a number
of the judicial districts of the state
by the large increase of business in
the district courts. Legislation for
the purpose of increasing the number
of judges and judicial districts is In
my judgment imperatively demanded
fARDoNS.
Executive clemenoy has been eI-
ercised in one case during the past
two years, the reasons for which will