Omaha daily bee., 1902-03-25
NOW READY FOR TESTIMONY
lawyer Long Distance Talking Match in
Tar Case Closes.
WEBSTER FIRES FINAL osAToscAL GUN
Referee Ryaa win Now Decide Upon
Limit Of Evidence ana Frank
MurpAy May BE First
witness.

The taking Of evidence in the tax man
damus case will begin at s:s0 this morning.
II Referee Ryan decides to admit testimony
~ TO the valuation OF the corporation prop
erty, Frank Murphy. president Of the
Omaha Street Railway company, will be
the FIRST witness on the stand. Attorney
Mcintosh has Issued subpoenaes to secure
the attendance in court Of the president,
secretary and manager OF each Of the Ave
public service corporations. Tax Commits
sioner Fleming will also be on hand with
bis books.
II the referee rules out testimony as to
the valuation OF corporation property, the
inquiry will be confined to the proceedings
before the board OF equalization with refer
enee TO the alleged hearing on the shriver
and Morton complaints.
Attorneys Mcintosh and Webster made
brief arguments at the conclusion of the
~latter's address Monday afternoon on the
subject Of the admission Of testimony.
1T won't take an hour to get testimony
as to the valuation Of that property, your
honor" said Mr.. Mcintosh. The ohncers
know how much their property is worth,
and 1t wouldn't be necessary for any one
Of them to be on the stand more than Ave
minutes"
I'VE don't want a great big balloon case
out Of this" said Mr.. Webster. I'VE want
to confne the testimony to only such issues
as are vital to the case"
Referee Ryan replied that he would let
both sides get in such testimony as they
wanted, within certain limits. 'IIl define
my position more fully on that in the
morning." he added.
Almost Approaches Humor.
Once in q while, at rare intervals, some
thing almost approaching humor crops out
In the tax mandamus hearing, and these
stand out like palm trees In the desert Of
abstract argument. Such an oasis IL usually
the result OF an attorney choosing a pic
turesque metaphor to Illustrate a point.
Early in the hearing Referee Ryan told a
little story, the application OF which Is
not material now.
ITS like the mar who measured the dis
lance to the MOON said he. Asked how
he did 1t, he answered: Why, I just found
out what half the distance was and then
multiplied It by two"
Monday afternoon Mr.. webster reverted
to this. He was talking about what he
called the roundabout way by which the
REALTORS went at It to get the 40 per cent
basis of taxation, and said:
TITS like the case your honor referred
10 the other day, OF the man who went to
the moon and half way back, and then got
stuck and couldn't go any farther because
he didn't know the remaining distance to
the earth"
The court was amused at this websterian
rendering OF his story. Mr.. Mcintosh
asked:
How are you going to nnd out what 40
per cent Of the distance to the moon is
without finding out first what the entire
distance to the moon is?"
WELL" retorted Mr.. Webster, "if you
want to 60 to the moon to find out you have
my permission" '@ p"
webster Returns to Earth.
Gentle Luna was then dropped from the
calculations, and Mr.. Webster came down
to terra nrma.
Counsel for the REALTORS" he said, says
that the act OF the board OF equalization
IN fixing the basis Of taxation at 40 per
cent is a ministerial act, and may for that
reason be commanded by mandamus. That
IL not true, because the writ seeks to COM
pei that board to do something which II
Is commanded not to do by the statutes. !
defy Mr.. Mcintosh to cite q single instance
Of q court granting q writ OF mandamus
compelling q public ofieer to do a thing
which he Is not specifically e~njoined to do
by the statutes, but now, so far from that,
he wants these of1cers compelled to do
something that is In express and direct
violation OF the law. The law says, assess
| the property at It's fair cash value. He
wants the court to say, assess II at 40
per cent OF Its fair cash value Note the
difference. He has sought to bolster up this
weakness In his alternative writ by emitting
instead that the board shall find out what
that basis IT, and assess our property
according to that basis. That does not
alter the fatal defect. II still asks the
court to compel the board to do an illegal
act, because any standard other than the
fair cash value is Illegal.
Not . Ministerial Act.
but the act OF the board OF equalization
In equaliEing assessments Is not q minis
terial act" he resumed The writ COM
mands the board first to ascertain the fair
cash value OF the property. which is an act
Of judgment and discretion. Then, It says,
IL is a matter Of computation to figure 40
per cent Of that, and this is a ministerial
act. What is really sought 10, not the fair
cash value. but the assessable value, and
this involves both an act OF discretion and
a ministerial act"
Attorney Webster closed his long address
by alleging that the REALTORS were seeking
to compel the corporations to pay one
sixth OF the entire tax OF the city, MOT