Omaha daily bee., 1902-04-04
HEARING OF TAX CASE ENDS
Lawyers Put in Their Last Words in
Mandamus Argument.
CASE NOW RESTS WITH REFEREE RYAN
Bindings Of the Referee on Law aud
Fact VIII he Reported 10 SUI
preme Court some Time
Next Week.

At 4: 30 yesterday forenoon the tax man
damus hearing. which began on the morning
of March IL, came to an end. The case is
now in the hands Of the referee, and there
is surcease OF abstract %oratory, of "objecting
TO the question" OF the taking Of excep-
tions," OF offering answers" Of begging
the question" and of splitting legal hairs
The learned counsel have packed their tan
colored law books and the theater Of war
has been transferred to Lincoln.
Referee Ryan, before ne will make known
his decision, will study the briefs which
are to be submitted to him by the lawyers
of both sides. This will be done Friday or
Saturday OF this week. He hopes to have
his report to the supreme court ready ono
week from today, when the lawyers will be
given an opportunity to look it over before
It is filed with the clerk Of that tribunal.
Then the losing side will have until April
IS, or five days, in which to file its ex-
ceptions to the report.
The remainder Of this week the stenog-
raphers will be busy copying the evidence
and exhibits, which are to be forwarded to
Lincoln by express, and the counsel will
work overtime on their briefs.
webster Refers 20 Oath.
At o O'Clock yesterday morning Mr.. Web
ster resumed his argument where he left off
Wednesday afternoon. They seek by this
writ of mandamus," said he, ito compel
the Board Of Equalization to do something
in violation Of its oath, and to commit a
greater wrong than was committed by the
assessor In using the 40 per cent basis.
These complainants can have no standing
unless they can make It appear that the
taxes they shall be required to pay will
be greater than they would be required
to pay II all the property were assessed
at It's fair cash value, and that is con-
fessedly not the case"
After MIR. Webster had concluded Mr..
Morsman spoke for a few minutes, and
then Mr.. Mcintosh began the last INSTALL
ment Of his address.
Replying to a remark made by Mr.. Web
ster TO the effect that REALTORS hadn't
proved they had a grievance. he said:
I'm sorry, your honor. that counsel for
the respondents see fit TO make such an
argument as that, because they know I
can't answer It, and 1t is taking an unfair
advantage OF me-"
He referred to the action Of the referee
in excluding testimony on the subject of
corporation value. To this Referee Ryan
replied:
ut wasn't necessary for you to make a
tender of the sample Of the evidence you
would have adduced If you had had a hear
ing before the Board OF Equalization. If
you show you didn't have a hearing it will
be enough; it will be presumed that you
had something material to present or you
wouldn't have asked for the hearing"
Ignoring Intangible Property.
These corporations sought to have the
various assessing and equalizing bodies ig-
more their intangible property" resumed
Mr.. Mcintosh. land to take account of their
tangible property alone, and to assess even
that at what 1t would sell for on the open
market IS so much old junk. Without the
franchise, the soul of the corporation. this
tangible property would be nothing but long
lines of rails and ties, rusting and ~rotting,
nothing but pipes buried under ground, not
worth the price OF resurrection, nothing but
an unsightly series of wires and poles.
These things do not make a corporation. 1t
is the franchise that breathes the breath
OF life into them and starts them going.
And they not only have these franchises,
which gives them permission. absolutely
free OF cost, to use our streets, to dig up
our pavements and to erect their poles in
front OF our homes. but 1t gives them this
right exclusively, offering them virtual i'm |
munity against competition. We are ask
Ing no favors here. your honor: we're sim
ply demanding our rights. We're demand
Ing that these councilmen do the things
which the law puts upon them to do. We're
Esking these corporations to do the fair
thing. to come up with us. the small house
holder, and pay their fair share of the
taxes
Mr.. Mcintosh finished speaking at II: 80. |
While arrangements were being made with
the stenographers for the copying of the
proceedings he announced that Tax Com
missioner Fleming did not wish to claim
ices for his attendance as a witness. as he
(Mr. Fleming) considered 1t his duty as a
public officer to do what he could to bring
about an equalization of the taxes. The
stenographers were directed to make a note
OF this fact. Mr.. Mcintosh will go to Lin
coin Friday to submit his brief to the
reieree and the brief of the respondents
VIII probably be ready by Saturday.
I