Omaha daily bee., 1902-07-20

know their duty. These city Ofnosrs. these
city assessors, dealing with the taxes OF
175 900 people. I think I may ask that they
should be instructed az to whether part
Of the statute is unconstitutional; mean
ing those lines inserted by the railroads.
The constitution says cities may be
created: they may have the power 10 tax,
but the great thing, the great limitation.
IL. that all taxation shall be uniform as to
all property within the city limits, within
the Jurisdiction Of the taxing board" that
is the expression.
Now, II the legislature has the power to
whittle away that Jurisdiction. II they can
withdraw from the city assessors jurisdio-
ton railroad property, then they can
withdraw the property OF all other COR
porstions. II they can withdraw from the
jurisdiction OF the taxing body all that,
they can withdraw all personality. II the
legislature has power TO withdraw from the
jurisdiction Of the taxing oficer all that
property, they can Withdraw all real es-
tate. Now there IL somd discussion Ia
our brief upon this same subject. General
Manderson's brief. or Mr.. Kelby's. I don't
know which one prepared it--and Mr..
Whites. have spoken Of II as one Of the
bases Of these proceedings. The board re-
fused to take into account any city prop
erty valuation. They reduced all city
property to the level of country property.
They were asked to allow something for
the higher valuation Of city property. To
keep up a special government called mu-
nicipsl, with all it's departments, means a
great increase in the taxes. The people
outside do not know what taxes arei When
the board was urged to do that, they re-
fused. Why did these tax commissioners
drive them 30 hard, why didn't they let up
a little bit, why didn't they yield some-
thing. why did they take the last drop
Of blood and insist on their pound OF feshg
Had they no compassion3 Had they no
sense Of ~justioe7 Did they not know that
such things as that would lead to revolt,
that the long-suffering people will at last
turn? Even the worm, under certain cir-
cumstances. will turn and drive Its fangs
into its pursueri Would to God the peoplo
had the spunk Of the worm!
That constitutional provision Is q COM
mand that requires city property to be as
sesaed with uniformity. II the state board
has Jurisdiction to make an assessment, It
becomes a city assessor. How can It as
sess city property Of railroads without
comparing valuations in the city and know
ing what they are3 II they do act In the
capacity of q city assessor. II they do that.
1t is unconstitutional; II they do not do II.
/ aflrm that their action n unconstitu-
tional. The rule of uniformity is impera-
tive, as 1t Is fundamentally Just.
The very law creating the state board
requires It to assess railroad property on
a mileage basis. II must ascertain tho
total value. divide that by the lumber OF
miles Of each company and certify the re-
suit to the county clerks. It acts under
section 1 of article TX Of the constitution.
which is confined to state and county taxa
ton. Under section I of the constitution,
municipal taxation is authorized, limited
by the rule Of uniformity also. Property
in Omaha cannot be assessed In Cheyenne
county. 1t Is legally and morally impossi-
BILE TO distribute the valuation OF the rail-
road property in the cities on q mileage
basis without absolutely ignoring the con-
stitutional rule of uniformity. In fact. the
state board has always Junk the valuation
Of railroad property in cities, so that it
has paid nothing anywhere to anybody.
No one has prohted except the railroads.
Our county has paid as much as $2,000,-
900 in taxes on bonds donated to these
companies, and yet they say they should
not be assessed like other city property;
should pay only 81 ION what does appear
on the tax roll-very little) when the
general axpayer must pay Sc. This Is so.
although the railroads receive In fact more
protection from city government than any
$1,000 private citizens. The Union Pacific
bridge, with It's enormous revenues, is VAL
used as a fraction Of a mile Of road at
about the same valuation as a vacant lot
assessed at $1,000. Furthermore, railroad
bridges and terminals are not subject to
special taxes for sidewalks, pavement, re-
naUaunanf etr alfhOuuh tha l0f an0ka0 ~
may have been taxed $500 for such things
things that a city must have. Our citizens
have been assessed for these specials from
$12, 900. 900 to SIS ,000, 900. Building a city
here has helped the railroad more than
any other interest.
The evidence introduced shows that in
Lincoln the basis OF assessment is 100 per
cent; that a building there. earning $4,000
net, was assessed at sos, 900. Also other
similar instances were shown, yet rail-
road terminals there were assessed by the
state board at about the same figure as
that one building. on about q 10 per cent
basis. Where is there uniformity in that?
Where anything but the g~rossest injus-
tice? The three lines In the statute are
so clearly unconstitutional that the wonder
is that the courts have not been appealed
to long ago to SO declare. How should the
Union Pacific bridge be assessed II treated
as other city property in Omaha 10 TO be
assessed this year? Such bridges else
where. OF nj greater value, are assessed
at from s1.OOO, 900 to 81, 900. 900. Why should
this one be assessed at s1,6o0f
In conclusion, let me say w ask. frst
and above all, for justice to the state at
large; secondly and subject to that, we
pray for Justice to our municipal tax
payersi
(Tha End1