Omaha daily bee., 1902-03-15
CITES CHICAGO TAX CASE
Mr.. Mcintosh Says 1t is Almost Parallel to
Omaha Suit.
ATTENDANCE At HEARING is GROWING
Referee Ryan Adjourns Court Until
Monday Morning., when Real
Estate Lawyer will Con-
eIude Argument.


played such a prominent part before Judge
Dickinson recently in the injunction pro-
ceedings. II will be remembered that this
case is almost an exact parallel for the
tax mAndamus case now on hearing before
the supreme court referee. About the only
difference is that instead OF William G.
shriver and George T Morton. who appear
as REALTORS IN the Omaha case, two daunt-
less school ma ans appeared as relators in
the Windy City case, ana instead of boost
ing the taxes a paltry 100000, which is
the goal in this case, they squeezed $685.
1000 out OF reluctant corporations which
until that time had contributed little or
nothing to the public Golfers. Another dif-
ference was that they had twenty corpora
tions to squeeze, while Mr.. Mcintosh and
his clients have only fve.
Mr.. Mcintosh went into all Of the rami1-
cations Of the Chicago case and placed great
stress upon the arguments OF the attor-
neys for the respondents. These in gen.
eral way were the same as those Of Messrs.
Connell, Webster, Morsman, Pritchett, Hall
and Mccullough,
The attendance at the hearing before
Referee Ryan is growing from day to day
and when court adjourned at o'clock Fri
day afternoon nearly all the benches in the
spectators lnclosure were occupied. Some
were there who have not missed a word OF
the argument from the first. Most Of those
present were large real estate owners,
though once in while a distinguished
member of the bar drops in. General John
C. Gown was among the visitors Friday.
Referee stops LibeIatiOn.
On account of the abstract nature of the
questions under discussion the hearing thus
far has been barren of incident, and the
only happening out Of the direct line worthy
of mention was the fact that, Friday aft
ernoon, the referee thought it necessary to
"call down" the attorneys OF the respond
ents for holding conferences in the room,
while Mr.. Mcintosh was talking. 1t was
very gentle reprimand, however, and was
made at Mr.. McIntosh's request. 1t was
observed that whenever Mr.. Mcintosh made
point and drove 1t home with blow of
his fist upon the open statute before him.
Mr.. Webster would cross over to where
Mr.. Morsman was sitting, and there would
be low buzz of conversation. Then they
would beckon Mr.. Hall. and he would add
his voice to the hum. Perhaps at the same
time Mr.. Connell and Mr.. Mccullough would
be holding a little conversation of their
own. The combined sibilation of the quin-
tet wasn't loud enough to have any effect
u loon Mr.. McIntosh's full-chested tones,
E.ztt annoyed himTpsrhsps because he
r hst 10 one WIN whom toaconsult~-so he
called the referees attention to It.
Better postpone your conferences, gen.
tlemen," he said. ITS somewhat distract
in:."
Thenceforth the representatives of the
corporations took a promenade in the hall
when they wished to figure out a suitable
argument in rebuttal.
At o'clock court took recess until
$3.50 Monday morning. Referee Ryan will
spend Sunday at his home in Lincoln.
McIntOsh's Afternoon Talk.
1.-THE arriving at basis for the purpose
Of equalizing taxes is the meat of the en-
tire situation" said Mr.. Mcintosh In re-
suming his address Friday after the lunch
con hour. What that basis is is not ma
terial. so far as the validity OF the proceed
ing is concerned, so long as all property
is made to conform to 1t. The basis is now
forty per cent Of the fair cash value, and
the aggregate assessment is $50, 900 0OO
Suppose it was ten per cent instead of forty
per cent; then would the assessment be
50. 900, ,0OO-not enough, perhaps, to meet the
current needs of municipal government, but
still valid assessment II all property were
made to conform to the ten per cent basis.
This is the principle upon which boards OF
equalization have heen acting all these
years, and the validity of the principle has
never been questioned until now. Can II
be possible, then, that all past assessments
have been illegal?"
What right have you to assume that
forty per cent is the basis instead OF twenty
per cent or seventy per cent?" asked Mr..
Connell.
Because" answered the speaker, 81 was
told so by the tax commissioner"
THAT is hearsay evidence Do the rec
ords show anything Of the kind?"
Yes; the records of the tax commits
sioner's office. l don't know but that the
assessment rolls themselves show 1t. How
is that, Mr.. FlemingT'
He addressed the question to the tax
commissioner, who occupied bench in the
spectators inclosure.
COnneII Figures COnspicuOusIy.
Mr.. Fleming arose to answer. Mr.. Con-
nell interposed an objection that the court
wasn't taking evidence, and that the wit
ness wasn't sworn. Mr. Mcintosh stepped
up to the rail and held brief whispered
conversation with the commissioner, and
a moment later returned to address the
referee.
Il can prove It by the tax commissioner
and his deputies"
why, don't you know" exclaimed Mr..
Connell, ''that the tax commissioner s
certificate plainly says he has assessed
property at it's fair cash value?"
"Yes, after he had finished his work he
took the certificate TO you, Mr.. Connell,
and asked you. as city attorney, II he
should swear to 1t as 1t was-forty per cent
of the fair cash yalue-and you told him
no-that he had to make a false oath, and
swear that he had assessed property at its
fair cash valuel"
There was a slight furry In the court
room. Mr.. Connell sprang to his feet, ex-
claiming, "No, MOI" The referee raised his
hand to enjoin order.
'Tt is true. your honor, that there was
such a conversation" said Mr.. ConnelI
but l didn't tell him anything like that
I Just told him the oath had to be in ac-
cordsnce with law, as otherwise the levy
would be jeopardized."
II was agreed to drop this phase OF the
question for the present
Refers to Mysterious Power.
II have already called your honor's at
tention TO the manner in which the city
council, sitting as a Board Of Equalization
I 4. "A to h. ct haa