Omaha daily bee., 1902-12-19
REFORM STATES TAX SYSTEM
Sentiment Expressed by Speakers at the
Real Estate Convention.
EQUALITY OF ASSESSMENT is URGED
Speakers Point ont Defects I'm the
Taxation Laws of Nebraska and
Plead for Action by the
Legislature.

night. w. G.. IRE was the first speaker.
being introduced as "the tax hend Of
Omaha" by the president. He spoke Of
state taxes, saying that the assessed value
Of Nebraska is $3.50, 900, 900. while probably
there is s 1000, 900, 900 worth Of property in
the state, and that II the constitutional
provisions we're enforced a levy Of 1 mill
would be sufficient for state purposes.
Even the city Of Omaha he said, lis
not tax-burdened, although some property
bears more than its just proportion. Our
complaint is not so much because too much
money is raised as because Of the inequality
Of the assessment. The practice Of tax
alton pursued in Nebraska is iniquitous.
We elect our assessors not because they
are qualified, but because they need the
job.
ALLOWING our system to remain as at
present, I would suggest six changes. First,
a state officer in charge Of the assessors;
second, power in the State Board of Equal
ization to increase assessments Of counties;
fourth, a county assessor to devote his
entire time to the business; fifth, all sched-
ules to be made under oath; sixth, %publica-
tion Of the personal property assessment"
The speaker then took up the question
Of the expenditures Of the city, county and
state, saying that the greatest publicity
euOulu Dt given 10 expenditures IO huptu
the state association would take up the
contest started by the Omaha exchange
until every piece of property in the state
will bear it's just proportion Of taxes.
Mcintosh on City Taxation.
The second speaker was ]. H.. Mcintosh,
who presented a paper on the subject OF
Municipal Taxation" He said in part:
"Since the beginning taxation has been
a cause of trouble. In Nebraska equality
Of taxation is the fundamental requisite OF
all taxation laws. AS to municipal corpo-
rations the law provides that taxes must be
levied equally, and the constitution re-
strains the legislature from abating taxes.
The supreme court in its decision has given
life and vlgor to these requirements, and
yet with all of these we know that taxes
throughout the state are neither equal nor
proportlonate. The inequalities always
have existed In this state. . They are OPP
posed to the constitution. A variety of
reasons are given for these inequalities.
Some assert the trouble is in the revenue
laws, some that It is because of individual
dishonesty, and others that II is because
Of sectional selfshness. The present gen.
eral revenue law is generally a good law
but it needs some amendment. Why should
I railroads passing through a municipality
OF village De not taxed equally Wltn OLneT
property within the city by the same tax
ing power? The railroads claim hat the
property should be assessed as a unit. This
is not true. Every factory and iobbing
house is a part of a system and would
amount to nothing except for their business
outside of the municipality.
"All that part Of the municipal property
distributed along the lines is not assessed
for municipal purposes, for the munich
palities do not run along the line. The
property escapes municipal taxation, as
many more miles Of road lie outside OF town
limits than lie within those limits. As a
tax Sinking dodge the present system is
a success. The people Of the state have
silently submitted for more than thirty
years. The cities protect railroad property
as they protect other property, and the ex-
pense should be borne by all alike.
Deficient in Enforcement.
aside from this, the general revenue law
is not SO deficient in it's terms as in it's
enforcement. Every assessor is sworn to
perform his duty, and after the assessment
is made he makes oath as to It's accuracy
and hat he has not connived at any at
tempt to evade taxation. In every county
Of the state the records preserve the per-
jury. Here is another place where the law
should be changed. The boards of equaliza.
ton should be empowered to bring the
standard Of values to the constitutional
limit. It the present time the county and
municipal boards cannot ~equalize. The pres
ent state levy will not meet the fixed
charges Of the state, because of the diff
fculty in equalizing the tax between the
counties by varying the rate
Mr.. Mcintosh urged the real estate men
to work with the legislature to secure the
following laws:
/. Providing that the property OF rail.
roads within the corporate limits of cities
and villages shall be valued and assessed
by the local assessors on the same basis
trict.
2. Empowering county and municipal
boards of equalization to place on the
assessment roll all property within their
Jurisdiction at its fair cash valuation.
3. Clothing the state board of equaliza-
ton with authority and making II its duty
to equalize the state tax between the diff
ferent counties of the state by bringing
county valuations to their fair cash value
as a common standard, when II finds this
has not already been done, making the
state lew uniform throughout the state.
Call for MIR. ROsewater.
Edward Rosewater. as he entered tn,
hall. was received with cheers, and in re.
spouse to calls came to the platform. He
said in effect:
II want to talk as a taxpayer. For nearly
twenty-five years l have been a champion
Of Just taxation. You have heard Mr.. McIn.
tosh's able paper, but the question is: How
to get the law? I have thought that the
proper way to get the matter settled must
be the organization Of tax reform leagues
In all counties OF the state. The great
question is to get all property on the tax
books. The question has been discussed in
older states and we can profit by their ex-
perience, so far as It can be applied under
our constitution. There are some things
we cannot do. In Kentucky they have a
franchise taxation system. which also APP
plies in a measure to Missouri. We talk
much OF the distribution OF railroad prop
erty at the terminals, but we have never
been able TO find the distribution. It is
dificult TO strive for Just taxation without
being called an enemy Of railroads. The
taxes Of the roads are not paid by the
stockholders. but by the patrons.
81 would Ike TO see this meeting here to-
night give momentum to the tax reform
league Of Nebraska, with branches in all
parts Of the state. II your work does not
show in the statute books II will come TO
naught.
There is not a scrap OF paper at Lin
/ colin IN ahaw What fbaaa rofIraaAa unado