Omaha daily bee., 1902-07-13

Q.-You didn make any kind Of a record
showing the amount of this railroad prop
erty that you had exempted from railroad
taxation? Ave made no record what
ever in reference to the franchises.
Q.-or other intangible property A.
No, sir.
Odd Mr.. Rosewater and Mr.. simeral
insist that you should take into considers
ton the rate Of assessment In the cities
OF Omaha and Lincoln7 Any r~ecollec-
ton ia that they said something about that;
yes, sir.
Q.-And the board refused to do so? A.
Why, 1 believe 30: yes, sir.
$50 that the property In the cities
was assessed upon the basis Of county
properties throughout the state7 A.-The
city properties were assessed on the same
basis rs county properties.
Q.-As a part Of the county properties?
Ayes, sir; throughout the state.
Q.-Now, then, In view Of your testimony
before the court, I would like to know
what you mean By saying in your last
answer here that you did not assess the
franchises separately and apart from the
physical properties7 A.-what l meant By
the amended answer was that the facts
that are set forth there were simply taken
into consideration for the purpose of asoer-
tanning the value Of the tangible property
and the idea Of the franchises did not enter
into our consideration at the time at all.
Q.-And you didn't mean by the amended
answer to say to the court that you had
assessed or attempted to assess the fran
chises3 A.-No, cir.
Q.-Now how did that second answer
come to be filed?
Attorney General Prout-I object, as in
competent, irrelevant and immaterial.
(Sustained).
Re-Cross- Examination by Judge Baldwin
Now, at the time this board met and made
it's assessments. you had before you the
statutory returns or schedules from the
railroads, didn't you? A.-rhose that were
introduced In evidence; yes, sir.
" Dwell, those were the reports that
were made in accordance with the pro-
visions OF section 80 chapter lxxviif A.-Iso
/ understand.
o.-That is. you had before you at that
time the number Of miles Of railroad, didn't
your Ayes. sir.
o.-The total in the state. didn't your A.
Yes, sir.
o.-You had the road bedi Ayes, sir.
Q.-The right-of-way? Ayes, sir.
Q.-The superstructure thereon? A.
Yes. sir.
o.-You had the main and sidetracks,
didn't you. Ayes, sir.
Q.-And the depot buildings? Ayes.
Q.-And the depot grounds7 Ayes. sir.
Q.-section and tool houses? Ayes
'Q.-Rolling stock7 Ayes. sir.
Q.-And personal property necessary fol
J the construction, repairs and operation Of
the railroad, didn't you? Ayes, sir.
: Q.-They were in these statements, wore
, they not? Ayes. sir; I think SO.
4 Q.-These statements, Exhibits 81 and 80
: were the reports OF the Union Pacific. wer,
: they not? Ayes, sir.
Q-They were sworn to and fled befor,
the board? Ayes, sir.
I Q.-showing It's equipment? Ayes
Q.-And all Of the rolling stock an
equipments that the Union Pacific owne'
> April 1. 1907 Ayes, sir.
T Q-And they made It as a sworn repor
to your Ayes, sir.
3 Q.-And that was all the report that tn,
: statute required7 AL 90 understood Il
yes, sir.
o Q.-There was no proof before you tina
o the terminal facilities of the Union PacihI
I at Omaha were worth $40, 900, 900 wer
a Q,-No proof Of that kindf Anon
Il whatever.
$50 when you say that you didn'
n know 1t was worth $40. 900. 900 you mean
p? you had no Information about II, didn't you
Ayes, sir.
Q.-And nobody had the hardihood :
a swear before you that they were wort
49, 900, 900, did they7 A.-Nobody did.
e Q.-Now you had that information as {
what is called the physical properties q
: the road, didn't you? Ayes, sir.
Q.-Now l speak Of the Union Pacific par
ticularly, but that was applicable to all G
the roads, was 1t not, Mr.. westonf A.
thing SO; yes. sir.
7 Q.-They all had these statementsf A.
Yes. sir. they all had these statements.
Q.-Now. then. you knew at that tim,
didn't you, that they were railroad proper
u ties? Al knew that; certainly; yes. SIT
% Q.-And that they belonged to railroad5
Ayes. sir.
ie Q.-Belonsed to a moving. living rail
roadf Ayes. sir.
70 Q.-In operation7 Ayes. sir.
y Q-Doing business? Ayes, sir.
lie "a going concern? A.-well, that
the way l understood It.
Dwell, you knew that. didn't you
ic Outside Of your general knowledge you ha
,r obtained from the reports themselves? A.
,r Yes, sir; l knew that.
Q.-And they were operating these pror
" critics as q railroad? A.-AIl OF that ! ur
derstood at the time.
W Q,-fou nad that DeIore you and you too
that into consideration, didn't youi A.
Yes, sir.
o.-And you took into consideration tn
"a earnings Of these roads. didn't your A
That was done unanimously by the board
IA yes, sir.
"A Q.-You considered these earnings as a
- item of evidence bearing upon the valu
that you should place upon these proper
ties? Ayes, sir.
Q.-And so you assessed the physics
y properties as shown in the reports and toe
~ into consideration the fact that they wei
~ railroads, the fact that they were beir
y operated as railroads. the fact that the
~ were living. going. moving concerns, an
- made the assessment as an entiretyf A.
~ Yes, sir.
. Q.-And you assessed It as one and n
separablef Ayes, sir.
o.-Now / understand that you took I'M
consideration the fact of the earning Ct
Sc paeity, the disability Of these railroads. al
's, that they were living. going oonceFnsH
Yes, sir.
I'D Q.-You meant to say when you said yC
didn't assess the franchises that IL the'
re were franchises you assessed them, but
OF they were not franchises you did notf A.,
A. Well, I supposed that would be a eoncl'
siOn.