Omaha daily bee., 1883-06-06
THE LAND TAX DECISION.

oh thO nSttOo VI cbNbO 1N
granting a perpetual Injunction to re-
strain the county commissioners and
treasurer Of Boffslo county from levy.
Ing or Collecting taxes on the unpat.
ented lands belonging to the Union
Pacific railroad. Two points are made
to sustain the conduct Of the Judge In
this case. First: that Buffalo county
made no defense against this injunc-
tlon; and second: that the decision of
Judge Dundy simply carried
into effect the ruling of the
United States Supreme Court In the
case Of McShane VS.. Union Pacific.
We were not aware that the CON e
m~issioners of Buffalo county had
neglected or failed to defend through
an attorney their action In levying
this just tax, and II ample time was
given them to make such q defense q
large part of the blame rests upon
them. But even though this was an =
other jag handled affair, 1t does net
necessarily follow that the court was
bound to grant q perpetual injunction.
This a not merely u case involving
the interests Of Buffalo county, but It
involved the state taxes a. well, and
II the Judge had been as 81 1lous to
protect the interests of the state as
he seems to be to protect the interests
of the railroad, he would have caused
the attorney general of the state to be
cited and given the fullest latitude to
the discussion of the vital question
whether the largest land owner In
Nebraska Is to be exempt from taxa.
ton.
And why did Buffalo county allow
the case to 60 by default Per-
haps for the same reason that
the commissioners Of San Ma.
teo county permitted the tax case
against the Central Pacific to go by
default In the United Staten circuit
court In California. For weeks and
weeks the commissioners OF Buffalo
county have been hsrassed by the
laoksys and shysters of the Union
Pacific road, and every effort has been
made to prevent them from ordering
the treasurer to levy q tax on the un'
patented lands. Their refusal to b.
Influenced In the first instanc,
and their failure now to defent
their action can only be accounted fol
on the ground that they have since
been %corruptly manipulated, or thai
sufficient time has not been giver
them for defenne, That matter the PEG
pie of Buffalo county must settle fol
themselves.
The decision In the McShane care
which is cited as the basis Of the In
junction, does not seem to US, t.
afford the proper ground,
When that decision was rem
dered, twelve years ago, the Unior
Pacific road had not been accepted b,
the government as completed, ant
hence Its land grant was still 10 doubt
But now the ownerahip of the land
is absolute. BY a later decision of tn
supreme court In tho "Piatt" case tn
road was declared to b, the sole own
ers of the lands, which cannot be teksl
from them by the failure to oompl
with any condition In their charter
Right here let us say that Judge Dun
dy'S action In the Plat case, which
said to have no bearing upon the Bui
falo county injunction, shout
In equity have been a bar agains
the injunction.
The Platu case, as we have stated
was q put up job that should neve
have been allowed to 60 through any
court. The supreme court of tn
United States was made to pass upol
the facts presented, which we're In
genlously distorted to conceal the euI
ties involved. The supreme oou,
could not know the fact tina
William Plat was q land agen
Of the Union Pacific acting In con
junction with his employers to defes
the ends of justice. They could nj
know that Mr.. Platt's attorney hs
! been an attorney for the Union p
oifc and was employed at their Ii
stance. They could not know tn
Plat was not q bona fide settler on Il
land, but was merely playing q pa
= to offset the decision of S~eoretal
Sohurz In the Dudymott case. B,
Judge Dandy, who has lived In N
braska q life time. had every ressc
to know that this "
a bogus suit purposely gott,
! up 10 use him and his court to II
the settlers of America of millions
acres upon which they had a right
o make a home under the original U.
charter. Having held that the Ian
had been disposed Of by being mol
9 gagged through the issue of q lal
grant bond, Judge Dandy stan
committed to the theory that the 70
Q "a the absolute owner of the unpa
ented land. Taking out q patent Ia
mere formality, the absence