Omaha daily bee., 1902-03-14
THOUSANDS TO CITY
Ruling Of Judge Dickinson in Tax Case Of
Jane s. Rogers.
ELATEs ASSISTANT CITY ATTORNEYS
Eject VIII he 20 Estop Questioning
Validity of Special Assessments
against Properties sold
Under Foreclosure.

In the case Of Jane S. Rogers and The
Union Trust company against the City Judge
Dickinson made a ruling which greatly
delights Assistant City Attorneys Adams
ana Morgan, who have been lighting for
estoppel In the multitudinous tax cases
which have been on for more than a year.
they say that the ruling undoubtedly means
thousands OF dollars for tho city.
The ruling is in substance that a party
who purchases property at a foreclosure
sale wherein special assessments have been
shown by the appraisers as prior liens
would be estopped to question the validity
or such assessments, even though the party
did not take advantage Of the assessments
shown and bid not only the two-thirds Of
the gross appraised value. but actually bid
abe full value as fixed by the appraisers.
The feature which distinguishes this from
q ruling already obtained and which makes
it so broad as to expedite matters for the
city's attorneys is the clause applying the
estoppel to those who bid to the full APP
praised value instead Of two-thirds. Tho
court based its ruling on the decision Of
the supreme court in the case OF Battele
against Mcintosh. which was a tax fore-
closure suit brought by Charles Battele
against ]. II. Mcintosh. Mcintosh tried to
defeat the assessments on the ground OF
their being invalid, but the court held that
he having purchased at a foreclosure sale
wherein the said assessments were shown
by the appraisers, even though he bid more
than the two-thirds Of gross appraised
value, still would be estopped to question
lhe validity Of the assessment shown.
Amount Saved TO City.
The assistant attorneys say that during
the year 1901 there was turned into the city
treasury more than $4,000 as a result of
estoppel proceedings and that in addition
they succeeded in establishing more than
1923, 900 OF claims. For the first two and
ons-half months Of this year they report
also a combined total Of SIS, 900 and expect
It to easily reach 800, 900 for the year.
This ruling Of Judge Dickinson's." they
said yesterday. will assist us greatly.
People we're already getting into line and
now they will fairly scramble to do so.
Already one attorney has given up a fight
against us that involved not less than 81, 900
in taxes.
'In origin some Of these cases trace back
~ far as 1885, but the most of them are
incidental to the Improvement epidemic Of
1ss7-1s93. In some instances there has
seemed to be hardship worked upon Tome
property owners OF good intent, but there
Noh IA 70 oFPAlCN "A SChGlal Eulo luhl
when improvements have been made in 9
certain locality these improvements should
be paid for by that locality and the property
owners not allowed to so evade the pay
ment of the special tax that eventually the
improvement will have to be paid for GU
of the judgment fund. which is raised b!
general taxation and which therefore forces
all localities to help pay for special I'm
provements made in a single one.
Some purchasers have followed the sim,
pie plan OF deducting the amount Of tn,
in making their purchases and ther
to beat the city out of the amour
aa1ucted. making the amount Of tn,
May Ia clean profit on the deal. That thii
cen worked successfully is shown b!
tW fact there are In Omaha today q con
siderable number of men who are r~egularl,
and openly specializing in this way"