Omaha daily bee., 1902-09-22

Va AAAt ENNN = h6A 80 49, -
mental principles, such as uniformity IN
assessment so that every taNpaYe snail
revenues according 10 The value OF his or
her property which all recognize and ac'
knowledge. Blu In the application Of such
principles to the intricate and varied prop.
erty interests Of the present Industrial
world, We meet with tnnumerable DIM
cultles and much diversity Of opinion exists
as to a law which ls just and equitable aud
operates on all alike. The just taxation OF
property must In a large measure De leit
opinion and unbiased Judgment Of the tax
Ing authorities and when the law ls so ac-
ministered meritorious grounds for COM
plalnt will be reduced to a minimum.
In the case at bar the extraordinary writ
of mandamus has been applied for TO COM
pei. the assessment of properly regarding
In good faith assessed. The rule Is uni
versal that sucht a proceeding can DO re-
serted to only for the purpose OF compelling
action and cannot be made a means OF
correcting errors or reviewing the proceed
ing Of the assessing body. Such action.
fraud. can be reviewed only by some direct
proceedings authorized by statute aud
where none such are provided the action
for fraud or gross irregularity equivalent
thereto. Mandamus will not Issue when It's
effect would be to reverse, or yacate an
order of a court or tribunal having jurls-
diction to make such order, although the
same may palpably be erroneous. 1t fol-
lows from what has been said that the
which is accordingly done. but without
recovery OF costs against REALTORS. Writ
denied.
Municipal Assessments.
In regard to the right of metropolitan
cities to place their own assessed valuation
on the railroads the court says:
1t is contended by the REALTORS that the
board altogether failed to take into con-
sideration, in placing the valuation on
property by 1T assessed, the fact that under
municipai tsxes in cities of the metropoii-
tan class and those of the fret class hav-
Ing. a population of over 10000. a much
for assessment purposes prevails than the
average standard obtaining under the pro-
visions of the general revenue law.
Omaha. a city Of the metropolitan class,
the standard of value in the valuation and
assessment Of property for municipal pur.
that in the cities of Omaha and South
Omaha, which have a population bringing
them within the other class mentioned,
property is assessed for taxation for muni-
cipal purposes at its actual cash value. The
laws authorizing the assessment of prop
toned for municipal purposes provide that
the properties of the railroad and other
corporations required to be assessed by
returned for assessment for municipal pur-
poses in the municipalities referred to and
to the municipal authorities and taxes
fixed by the state board OF equalization
In respect of all other property subject to
taxation values are fixed by the taxing
authorities of the respective municipalities
at an assessed valuation as hereinbeforC
stated. II IS obvious from what has just
been said that the rule OF uniformity II
broken regarding the properties of the diff.
ferent corporations required to be assessed
by the state board of equalization when tn,
sossed nv the different municipal axinI
authorities for municipal purposes. Whei
all other property Is assessed at 40 per cen
Of its cash value In one of the municipall
ties mentioned and at It's full. fair cast
value in the other two and the railroad
and other corporate property assessed b.
the state board OF equalization is valued
at one-sixth to one-tenth its fair .casi
value an inequality in taxation is showI
to exist which iS ~repugnant to the mos
rudimentary priN iples Of Justice. sucl
Inequalities are n to, be wholly unexpecte'
in their applica h are enacted by tn,
legislature to con m to the wishes of eacl
Municipality VIII needs are supposed Z
are. many taxing jurisdictions operating
under different laws 1t is quite. probahl
vary in different localities. 1t is at one
apparent that the, state board of equaliza
ton cannot in one assessment Conform I
IL al attempt should be made TO com
promise by the ascertainment Of an averag
standard the rule of uniformity would b
broken as to all and woul conform t
none.
Object of Legislation.
The legislation with reference to the as
sessment of railroad and telegraph prop
was evidently enacted with the view o
having all such property assessed by on
assessing body at a uniform value for a
mony with values as fixed for assessment
purposes, on all other kinds of propert
revenue purposes and such valuations az
Portioned throughout the state where tn
certain municipalities under laws applyin
only to them assess property at a niue
!, higher ratio than that as made for a
other purposes 1t will readily be seen the
the board canno under the law as II
at present constituted conform to sue
valuation without violating the rule of un
! formity as to all other property assesse
for general revenue purposes. If thes
: higher valuations obtaining in the, munic
palities mentioned were taken into az
! count in the assessment of railroad. prof.
: critics by the state Board of EqualizAtio
and a higher valuation placed on sue
! property it would be distributed over ever
> mile OF road within the state and but III
tie would therefore be added, to the yaluS
ton of the property situated in such mi
inequalities and subject to municipal take
: We know of no rule by which. the stat
: Board of Equalization under the preseT
g law can value railroad and telegraph prof.
1 critics In municipalities having taxing law
! Of their own at a uniform valuation Tit
: of valuation is different from that prevail
7 ing under the general revenue laws. Sc
: I NlOn o ~ Il IN Va IL NOAACAAAdAlOl "
I clares that "all municipal corporations ma
e be vested with authority 10 assess an
I collect taxes, but such taxes shall be un
e form with respect to persons and propert
: within the jurisdiction Of the body In
. posing the same" The observance OF tn
. rule of uniformity in the assessment
: property for municipal purposes is as o.
z iigatory on the lawmahng body and d
/. taxing authorities as are the provision
I of law requiring that the assessment.
made by the State Board of Equalizatio
n shall be taken and accepted as the CORE
: assessed valuation for taxes for munictp
I purposes when a different standard
. valuation prevails as to all other proper
{ Is In c~ontraVention with the section
: the constitution quoted we should not
u this action and do not decide. 1t Is 81
hcient to say that for the purpose of III
! case and in determining the issues befo
q us we can consider only the assessment
all other property throughout the state {
y general revenue purposes In determinii
whether the fundamental law requiring ur
n formity in the valuation OF property
violated.
Miles Nears Frisco.
PORTLAND, Ore, Sept. 21,-General n,