Omaha daily bee., 1902-04-03
WORDS IN TAX CASE
They Will Be Uttered by Three Lawyer,
Thursday Morning,
THEN CONES REPORT OF THE REFEREE
Mcintosh Pats webster on the stand
and Asks 10 He Had Conference
with HascsII, bat Gets
No Answer.

AAp N-hhhk VI NNluNhN0 IN w IAN lNhh-
damus case came to an abrupt close at IL
yesterday morning, at which hour both
sides rested. There now remains about six
hours Of argument, three for each side. and
the long hearing will conclude. The at
torneys expect to finish by Thursday noon.
Attorney Mcintosh has the opening and
closing OF the argument, and Attorneys
webster. Hall and Morsmsn will intervene.
MY argument will be confined to three
points OF law" said Mr.. Mcintosh yesterday
morning. II shall speak upon section 80
OF the general revenue law, which has
figured rather prominently in this hearing
TO the functions Of the Board Of Equaliza.
ton, and to the fact that the absence Of
q law directing the assessor to assess a
certain class Of property franchises
doesn't excuse him from assessing such
property"
Attorney Webster said: 81 shall endeavor
to cite authorities bearing upon facts dis
closed since the earlier stages OF this
hearing. Heretofore we have been handi-
capped more or less by there being so much
speculation and conjecture az to what facts
would be addueed. / can say prSSably all
! care TO say in two hours. and / trust that
this discussion will tighten the labors Of
your honor in drawing up your report"
MI a II hIbN NiNhNbs
on the stand, to which he was called by
Mr.. Mcintosh. He gave some evidence
supplementary to the record OF the Board
Of Equalization.
Lawyer Webster on stand.
Mr.. Mcintosh then asked Attorney Web
ster TO take the stand.
who was the last speaker before the
Board Of Equalization on the afternoon Of
Friday, January 17?" was asked.
II think / was"
did you argue that the board could not
rinse assessments, but could only reduce
them7", .s....a.. 49,. ... -
The witness waited for Attorney Mors-
man to object. The objection was sus-
tanned. Mr.. Mcintosh took exceptions and
offered the answer, II did" Objections
were taken to the answer. which were also
sustained.
Ibid you at that time argue, Mr.. Webster,
that the assessments OF the various public
service corporations were equal to the
assessments OF all other property in the
city,"
81 don't think 1 spoke on that phase Of
the subject"
did you argue that II the Omaha Street
Railway company was a paying concern it's
success was due to good management, and
that the city had no right to assess Frank
M~urphy's bralns?"
Mr.. Webster again waited for the objec-
ton, which this time was not forthcoming.
The referee directed him to answer.
II believe / said something to that effect"
Inquiries About HascaII.
was Councilman Hascall with you in
your ONCE in the New York Life building
Sunday, January 1872"
This was objected to-, and the objection
was Sustained. Mr.. Mcintosh offered the
answer He was.' "E "'''
p did you draft the original of the motion
introduced by Hascall at the board meeting
the following day relating to the eighty
eight complaints" "
81 did not"
Mr.. Webster was excused from the stand
and this concluded the taking Of evidence.
The remainder of the forenoon was spent In
arranging for the copying of exhibits which
are to accompany the briefs to the supreme
court. Mr.. Mcintosh offered to have his
forty-nine exhibits copied without expense
to the city. The hearing will begin at .
o'clock this morning in order that the
arguments may be finished by noon.
Mcintosh Argues Again.
At the close OF the noon recess Mr.. Mo
Intosh began his argument. my remarks
will be very general" said he, land | shall
conffne them largely to pointing out In what
way our avs define the manner Of making
assessments. The legislature has no right
to pass a law that will permit any piece Of
property to escape It's just share of the
assessment. The fundamental law Of the
state hxes the exemptions, and Just so far
as a legislative enactment is in conflict
with that Fundamental law 1t is void.
ut is the first duty of the tax commits
sioner and Of the other assessing bodies TO
effect a uniform assessment Of all property,
and whenever a statute conflicts with this
duty 1t is unconstitutional and should be
d~isregarded. The tax commissioner is to be
governed by the general revenue law only
90 far as 1t applies. When it says that he
shall estimate the value of a franchise by
the amount OF the capital stock 1t does not
apply, and he should disregard it,"
Referee Ryan agreed with Mr.. Mcintosh
that this clause In section 80 Of the revenue
law was an obvious error on the part OF
the legislature.
Hail Says Wise Men DIner.
Attorney Hall OF the water company fol-
lowed. Il have no quarrel with Mr.. Nc
lulObu, bhlu ne db 10 tue DTOhu pTlnClples
Of law which require that all taxes shall
be equal. l think we are all agreed as to
that, and It hardly need be mentioned.
But let US inquire into the matter as to
whether these REALTORS have really suffered.
The question Of property values is one
upor which wise men. even experts. may
differ widely. This will be shown by the
boards journal. Councilman Zlmman
wanted the corporation assessment fixed
at All the way from three to four times
what they we're when the Board OF Review
got through with them. Councilman Hoye
wanted them approximately doubled. Others
wanted this and that, showing the widest
variation. II simply shows that the best
that can be done in the way OF fixing val
uAtions is 70 get the best evidence posi-
BILE and then reduce all to a theoretical
basis OF equality.
Attorney Morsman Of the telephone com
pAny was the next speaker. The only
thing a mandamus can accomplish in this
case" he said, us to command the Board
OF Equalization to reconVens and review its
Judgment. But the courts have held that
a mandamus compelling a quasl-judicia
body TO review its own judgment cannot
issue, 80 the REALTORS are estopped from
81 - ILL