Omaha daily bee., 1902-05-14
PER CENT THE BASIS
80 Swear Seventeen Of TaI Commissioner
Jennings Deputies,
ALL ATTEMPTED EQUITABLE ASSESSMENT
Lawyer Mcintosh Contends that Forty
Per Cent Was the standard
Aimed at, Although Assess
sors May Have Erred.

9Ora May nave Erreus
Attorney Pritchett's assertion made be-
fore the Board Of Equalization Monday that
the tax commissioner and the Board OF Re-
view aid not employ the 40 per cent
basis OF assessment, has received a body
blow during the last few hours of the hear
ing. Attorney Mcintosh has had seventeen
Of the eighteen deputy assessors on the wit
ness stand and each OF them has testified
that he was instructed by the tax commits
sioner to use 40 per cent as the standard Of
assessment, and that he did SO to the best
Of his ability. Attorney Pritchett Of the
gas company is attempting to show that,
while they tried to employ the 40 per cent
standard, they failed to do so because they
were not competent to pass upon the value
OF ell kinds Of personal property. Mr.. Nc
Intosh contends that, while they may have
erred In judgment, the 40 per cent standard
was employed Notwithstanding.
Monday afternoon eleven Of the eighteen
deputy assessors were on the stand and yes
terday morning six testified. Tax Commits
sloner Fleming explained that the eight
eenth assessor, w. G. Mclean, was out
of the city.
The forenoon session was occupied by the
testimony Of the following witnesses. all Of
whom assisted in making the city assess
ment for 1902: J. D. Nathenson, ]. C. Ar
thur, George Fitzpatrick, Peter X. Kiewiz,
Elias Svenson and J. John Kowsky.
At noon a recess was taken until 10
o'clock wednesday morning. as several
members OF the board and several officers
Of the gas company wished to attend the
funeral of Dell II. Goodrich, late secretary
OF the street railway company. The mem
bers Of the board also wanted time in
which to prepare for last nights meeting
Of the city council.
!, sample of the Testimony.
, Following is a fair sample of the testi-
mony given by the deputy assessors, ]. O..
Arthur on the stand:
what Instructions, IL any, did you re-
ceive from the tax commissioner? asked
Attorney Mcintosh.
"He told US to first ascertain the fair
cash value ofg the property, and then as
sess It at 40 per cent of that va.ue."
And did yo1 do that?"
"I did 1t to the best Of my ability"
Characterization by Attorney Pritchett:
I'm What ward were you employed as
ASSESSOR"
The Fourth ward"
"Y0u say you ascertained first the fair
cash value Of the property. How did you
do that7"
well, 1 asked the owner how much It
was worth. and II / thought he was telling
the truth 1 would accept his figures. and
II I doubted his word / would substitute
my own appraisement."
How would you arrive at that appraise-
ment?'
Il would view the property. estimate
the original cost, how much 1t had depre-
oiated from use, and what 1t would sell for
at that ime."
'"what is your business7"
"weil, I've worked on a farm, clerked In
o general merchandise store, taught school
and practiced law"
Then you don't know much about the
value of-say horses. do your"
my judgment is as good on horses as
that Of the average man, l should say"
But you might have been mistaken in
your estimates; they might have been too
low or too high"
"They might have BEEN"
"Die you read the list Of questions In
the printed schedule to each person whom
you assessed"
Eyes, cir, but I sometimes omitted some
Of the questions"
Under what circumstance would you
omit a question"
Not Looking for Steamboats,.
"well, II I saw a little shanty backed up
against a blum with goats and pigs running
around II / wouldn't ask the man who lived
there II he owned a steamboat or bonds or
other securities"
Ibid you nnd any bonds, notes,
mortgages or other securities in your ter
ritory?"
II don't think I did"
o any moneys?T
mo. sir"
did you always view the property"
mo. sir. Sometimes the woman Of the
house would slam the door in my face, and
sometimes there would be no one at home.
and envelope with a request that It be
niled out. and then ia get all the informa-
tion ! could about the property from the
neighbors."
The foregoing answers and questions are
the same in substance as were propounded
TO and answered by the other seventeen
deputy assessors. The forenoon was bar
rem OF any special feature and there was
evidence Of 8 general lack OF interest
among the board members. At times there
was barely a quorum present. Even the at
torneys were less alert than usual and
Mr.. Pritchett's objections we're less fire.
quent tlan formerly. About II O'Clock
President Karr left the chair and requested
Member Hoye to preside. Chairman pro
tenn Hoye had M opportunity TO try his
hand on overruling or sustaining objec-
lions, but at the noon hour he put the
motion to take q recess with much parlia-