Omaha daily bee., 1899-02-15
KEEPS THEM ALL GUESSING
City officials Cant Understand Position Of
City Assessor Hardin.
REFUSES TO GO ON AND MAKE ASSESSMENT
Contention that If Something Is Not
Done Soon There VIII lie No
way of Providing Rcyc-
nue. for Next year.

City Assessor Hardin has given no intima-
ton that he intends to commence the as
sessment of Council Bluffs for 1899 and the
city officials are awakening to the fact that
the situation is becoming somewhat seri-
GUS The county supervisors at their re-
cent meeting failed to take action in refer
ence to the demand of Hardin. that he be
furnished with plat of the city as the new
code provides At the time he made the
demand on the board. he was fully aware
that his request could not be complied with
and the supervisors declined to take any
notice of it, as they we're of the opinion
he made it in a spirit of retaliation for the
board lowering his salary.
The law requires that Hardin shall make
his return of the assessment by the first
Monday in April to the local Board of
Equalization, which in this instance means
the city council. If he intends to do so, he
will be forced to commence the assessment
without any further delay, and even then
the authorities are inclined to believe that
SO much time has been wasted that it will
have to be done in hurried and conse-
qunetly inefficient manner.
The position taken by Assessor Hardin is
one of considerable more import to the city
than appears on the surface. Should he
still refuse to make the assessment unless
provided with the platbooks, and this is
out of the question, 1t Is very doubtful
II any levy for the taxes of 1899 can be made
on property within the city. Should this be
the case the city would find itself in the
position of being without any income in
1900 on which to run the municipal gov
ernment.
Hardin is said to have agreed to let County
Auditor Innes know last week whether he
would make the assessment or not without
the plats, but so far has failed to do so.
lie has not been near his Office in the court
mouse and declines to discuss the matter.
Inc county officials say they are not worry
ing, as they do not believe that Hardin will
throw up the chance of earning salary of
Sl,SOO for few weeks work. Friends of
the assessor say on the other hand that he
Is determined not to make the assessment
unless provided with the plats.
lnere are others who believe that Har-
din will hold out till the last moment in
the anticipation of being able to force the
Supervisors to effect compromise with him
which would mean an increase of salary
Ihe situation, however, is such as to give
the city authorities considerable concern. as
the failure to make an assessment would
mean loss to the city of over 100000 in
taxes No one seems to know exactly
what to do under the circumstances, or
whether anything can be done. The law
provides that an assessment shall be made
each year and no person knows how a tax
can be levied unless there is an assessment
OF the property to base the levy on.
County Auditor Innes takes the position
that as the assessor is city official it is
the business of the city to see that he makes
the assessment. The matter will be brought
to the attention of the city council at the
meeting next Monday night unless Mayor
jennings deems it advisable to call special
session in the meantime. The city authori-
ties all realize that the situation is of suf-
hcient gravity to demand action of some
sort at once and before it gets too late for
Hardin to make the assessment in the time
prescribed by law.