Omaha daily bee., 1902-09-19

porstlon and would be an assessment OF its
franchise.
r. Evidence examined in the case at bar
Troperties OF the railroad and telegraph
companies by respondents the franchises
81 such corporations were valued and as;
hessed IN the assessment OF the physical
properties OF such corporations.
IS The state Board OF Equalization Is by
law constituted a special tribunal for the
purpose OF assessing railroad and telegraph
properties and In the valuation ana as
poses they arc given exclusive jurisdiction.
Power of the Board.
10. In assessing propertg for taxation
purposes the board Is clothed with quasi
judicial powers as to the valuation OF such
pT2SRs,r,y and ,Si,y when aoI Il has has o INTERESTS. ssssq am am
honest Judgment as to such value It's ludgs
ment cannot be controlled by. the writ OF
mandamus. The writ Of mandamus Is not
a writ TO correct errors, but to compel
action.
fcer or assessing body values property for
assessment purposes that he acts fairly
and impartlally In fixing such valuation;
evidence the inference Is not warrantable
that the respondents acted from improper
motives and fraudulently in making the
assessment complained OF with the wrong
full intention OF discriminating In favor OF
the railroad and a ssi sssss9 companies
%. Where an assessing officer OF board
dlsregards we'll known rules for, the valua;
non OF property hhhttHEtu anu "a tAhoNN
TO consider reliable and pertinent informa-
ton regarding such values and arbitrarily
s sS|' sScB brp aPSsesstn St nav b y Treated as
fraudulent and as in law no assessment.
%. Where In the assessment Of property
metropolitan and first class different stand
ards Of valuation prevail than IN the as
,Ss sists f Ss P Sebsqal rs sSeeueiI pur rppSHsn snd
the State Board Of EQUALIZATION cannot
assess property in harmony with such dr.
duty to observe the rule OF uniformity
OF valuation OF property assessed gener-
standard prevailing in the cities Of the
classes mentioned when property therein
is assessed for municipal purposes.
assessment of taxes for municipal pur-
poses such taxes shall be uniform. with
respect to persons and property within the
Jurisdiction OF the body imposing the same.
Question of Uniformity.
rs. Whether the provisions OF law re-
uuiring the valuation of railroad and tele-
graph property for assessment purposes
made by the State Boaro OF Equalization
shall be taken and accepted as a correct
assessed valuation of such property for
municipal purposes In cities OF the metro.
standard OF valuation prevails as to
such cities violates the constitutional pro-
throughout such municipality as an indie
pendent taxing turlsdiction. Quare. .
2S; The power Of the state Board Of
purposes sleeping and dining cars operated
on the railroads In this state Is derived
from the statute, II being within the prov
ince OF the legislature to select a method
by which all such properties shall be val
ued and assessed, which is exclusive when
no constitutional rule Is violated.
q. In assessing sleeping and dining cars
under the provisions of sections GOA and 40b
the board cannot value and assess tho
franchises or other intangible property OF
the corporations owning such cars as inde-
pendent species of propertyi In estimating
the value Of such property for assessment
purposes the assessing board in determine
Ing the value thereof Is not confined alone
to the cost of construction, but may con-
slider the value of the property assessed as
a means OF earning income, the profitable
ness of the use to which II Is put, and
ascertain and nix its true value for assess
ment purposes with reference to the value
1t has as used and by reason Of its use.