Omaha daily bee., 1902-03-12
TAX CASE HEARING BEGINS
Court Room in Federal Building Scene Of
Anti Corporation Fight.
LAWYER MNTOSH STATES his CASE
Reauest H. for order Requiring COun-
ell TO RecOnvene as Board of
EauaIization 10 Hear Ger
L. tain Complaints.

49, TAIN COmpAhlutHs
NJ
rhe hearing Of the TAX mandamus case
began yesterday before Referee Robert
Ryan in the north court room OF the
federal building. permission to use the
room having been secured from the Treas
ury department at Washington. 1t is the
first time the room has ever been used for
sessions other than those OF the federal
court.
The entire forenoon was occupied BY At
torney ]. II. Mcintosh in explaining to the
referee the antededents Of the case from
the standpoint OF the complslnants, Will
liam @. shriver and George T.. Morton.
The hearing began at 1890 in the
forenoon. There were present Attorney j..
H. Mcintosh. who appears for the REALTORS.
and the following as counsel for the city
and corporations: City Attorney Connell,
w. w. Morsman, representing the tele-
phone company; George e. Pritchett, rep
resenting the gas company, John L. Web
ster. representing the street railway COM
pany, and Hall g. Mccullough, representing
the water company. J. NJ. Woolworth, vice
president of the water company, was also
present. Besides these we're a number of
federal officials. several stenographers and
members Of the Real Estate exchange.
s Mcintosh Reviews the Case.
MI. Mcintosh began his address by recit-
ing all that had been done in the case thus
far. He explained the charter provisions
as to the manner OF making tax assess
ments in the city, beginning by outlining
the duties Of the tax commissioner, passing
TO those Of the Board of Review, and thence
to the city council sitting as a Board OF
Equalization.
"The city council was advertised to sit
I'VE days as a Board of Equalization" said
he, land on January IS William G. Shriver
and George T. Morton, on their own be-
half. as well as on behalf of other tax
payers Of Omaha, filed with such board five
complaints, one against each Of the Ave
public service corporations, alleging that
they had not been assessed on the basis OF
a fair cash valuation OF their property, as
the charter provides, and asking that a
day be set for the hearing of the COM
plants against them"
He then explained how the council had
adjourned as a board OF equalization with
out having heard the complaints Of the re-
lators.
Denies that Complaints Were Heard.
Nov. these are the facts" he resumed,
upon which we demand a peremptory writ
OI mhnuhulub " COupol tuSbO pcOpAd " uO
their duty. 1t is claimed by the defendants
that a hearing was had January 10. but 1t
is impossible that this can be true, be-
cause the compliments had no notice Of
such a hearing. II there was a hearing 1t
was between the Real Estate exchange and
the Commercial club, both Of which are
corporations, and not between these COM
plainants and the corporations. 1 was
there as a spectator, as we're several hun
dreds OF others, and 1 can bear testimony
that this is a fact"
"As l understand it," said Judge Ryan,
''what you ask this court to do Is to re-
quire the council to reconvene as a board
OF equalization and hear the complaints OF
these com~plainants-not to require such
board to raise the assessments Of the cor
porationsT'
THAT is true, your honor" answered Mr..
Mcintosh. THE raising OF the assessments
will rest with the board and not with the
court"
Then" said Judge Ryan, ''the point to be
cause to warrant the court In reconvening
the council?'
THAT Is what we propose to prove" said
Mr.. Mcintosh.
COnnel Presents His Argument.
me a1cDInOOn SESSION was OCCuplSu ny
Attorney w. ]. ConnelL representing the
city; Attorney John L. Webster, represent
ing the street railway company, and Attor-
ney w. w. Morsman. representing tho tele-
phone company, each OF whom argued
against the granting OF the writ of man
damus. When court adjourned at 5 O'Clock
Mr.. Webster announced that he would inist
his address this morning.
Mr.. Connell began by moving that the
application for the writ Of mandamus b.
denied without going into the facts OF the
case. He spoke In part as follows:
mr.. McIntosh's statement was only par
TALLY correct. He failed to refer to the
fact that a hearing was had before the
Board OF Equalization. in which the subject
matter Of his contention was fully ex'
plotted. 1t may as well be understood frst
las last that this is not g fight between thu
people and the corporations, but a battle
royal between Mcintosh and the city couu
Gil. When Mcintosh was turned down b!
that body he swore there'd never be a tai
levy until he had had satisfaction"
we'll. we won't go into those details.
said Judge Ryan.
"shriver and Morton were heard" con
tinued Connell. They didn't have to b
served with notice, but as a matter OF fac
they were there. and SO was their attorney
when Mr.. Mcintosh asks this court I
mandamus the city council to Ak the assess
ments OF the corporations at 40 per cent @
their fair cash value he is asking 1t to com
pei that council TO do an illegal act. Ths
20 per cent assessment is a myth. No au
thority can be found for It In law
Referee Points to Main Question.
Judge Ryan interrupted the counsel (
say: IT would be very unwilling to sustai
your motion. Mr.. Connell. the signincanc
of which act on my part would be to sa
shat the supreme court had made a mistak
- A.