Omaha daily bee., 1902-07-16

must be done in such a way as to insure
absolute uniformity as to all property
within the limits OF that corporation.
Taking the city Of Omaha FOR example.
here are these companies with property
which II is evident that all OF them. COM
bineda is worth millions Of dollars, This
Union Pacific bridge transports not
only the persons and property in
connection with the Union Pacific
railroad. but that Of nve other
great transportation corporations. a property
1 suppose worth at least a couple Of mill
lions Of dollars, and perhaps more; and yet
the west half Of that bridge within the city
Of Omaha which pays city taxes for the sup
port of that municipal government, pays
less than the home OF the man who has a
s., 900 place. That is not unitormlty-that
is, the bridge is not taxed In uniformity
with the property within that corporation.
That city has nothing in common SO far as
municipal purposes are concerned, with the
balance of Douglas county, It has nothing
in common with the balance Of the coun-
ties in the state. The powers exercised
are absolutely separate and distinct, its
duties are different from those Of the state
or the counties that are carrying out the
policies and purposes of the state so that
our contention with reference to all OF this
property, that It Is fair to the people OF
Omaha and It is not unfair to the people
living in the country counties in Nebraska
at all, hat It makes no difference TO. them
and II Is only fair to the other property
owners in Omaha, South Omaha and Lin
coin mat all Of these immense. properties
that get protection from the city govern
ment should have to bear their share Of
municipal taxation, bear their share OF mu-
nlcipal burden the same as n other prop
erty there.
II they need police protection, the police,
furnished and paid for by public taxation
on the property within the city Of Omaha,
Is at their beck and call. II they need pro-
lection from fire the whole FIRE department
Of Omaha, supported not at the expense Of
the state. not at the expense OF any county.
but at the expense Of the taxpayers Of
Omaha. Is at the service OF these copora-
lions, II water ia needed, as It would be for
the purpose Of suppressing hat IRE, the
water IS furnished and II is paid for, the
whole department Is kept and the charges
are paid by taxation within the city OF
Omaha for municipal purposes. So that we
contend that this property getting the same
protection in every respect as all other
property within the state. getting what. is
known as municipal protection as distin-
suished from state protection carried out
ny tine county, Wntie IL snould De assessed
and distributed over the lines for state and
county purposes and treated as a unit, yet,
under the rule Of the constitution, which
says that all property shall be assessed
uniformly, this property shall be assessed
In the city OF Omaha for municipal purposes
at the same ratio as property OF other tax
payers Of that city pay within the corporate
limits.
II that be true, It is the duty Of these as
SCISSORS to assess It in that way. II the ex-
emption be uneonstitutional then the city
assessor can take 1t up and assess II In
that way. whether It be finally, determined
in this case or, not or whether 1t be left
for some subsequent time. But It seems
to me 1t can be determined in this case. I
think II is within the plain mandate OF the
constitution. So plain that there is no room
to read between the lines. that all property
must be taxed with uniformity for munic-
ipal purposes.
! thank your honors