Omaha daily bee., 1902-02-08
HEARING IN TAX LEVY CASE
City Attorney Presents His kstiSH IA
Dissolve Rsstrsining Order.
DEcLAREs COUNCIL HEARD ALL PRoTEsTS
Lawyer McIntOsh objects 10 City
Clerks Record of Hoard of
Equalization Meetins
and shuts ~ out.


porations Of Omaha have a prospect Of busi-
ness In Judge Dickinson's court this morn
ing at 9:45. for II 10 proposed to argue TIE
necessity of the corporations presenting
their books and records in court as stipu-
lated in the subpoenas served yesterday on
ID. II. Goodrich and w. A. Smith OF the street
railway company; e. M. Morsman, Casper
e. Yost and II. Vance Lane Of the telephone
company; Il. M. Fairfield and Stockton
Heath Of the waterworks company, Fred
A. Nash and s. F. schweitzer Of the cleo
trio light company, and G. w. Clabaugh Of
the gas company. Each is cited to bring
with him all the documents showing in
ventory or list Of the property and its re-
ceipts and disbursements; also the annual
statement for the year. 1901.
The clerks memoranda Of the proceed
ings Of the city council sitting as a board
Of equalization doesn't satisfy Attorney J.
H. Mcintosh. He has objected to the use
| Of It except as It may aid a witness in re-
freshlng his memory. and that objection
has been sustained.
Mcintosh Enters objection.
The objection was entered yesterday
while City Clerk Elbourn was on the stand
in the hearing In Judge Diekinson's court
on the motion Of City Attorney Conneil
to dissolve the temporary restraining or
der asked for by W. G. shriver and George
Morton to prevent the council making the
tax levy Of 1902 on the basis Of the assess
ment confirmed by the equalizIng board.
The hearing began at 10 o'clock, when
the city attorney read the answer to the
petition, setting forth the course the coun-
Gil had pursued, both as council and as
Board Of Equalization, and stating in sub
stance that the board had discontinued the
hearings only after the ground seemed to
have been gone over sufficiently.
Mr.. Mcintosh ~nounced hat his purpose
was 10 show the court that his clients had
not had a proper hearing on the COM
plants and that the Board OF Equalization
lad adjourned arbitrarily, with the COM
plants still awaiting consideration. at
is the duty Of the council" he said. when
it learns that any property has been
omitted from taxation to take the matter
up, and we will claim that where the Board
Of Equalization arbitrarily and stubbornly
refuses to assess property properly or re-
fuses to remedy errors the whole levy is
void"
City Clerk and His Records.
City Clerk Elbourn told of the manner
of keeping the records. stating that under
his personal supervision Samuel Simonson,
a clerk in his office. had done the clerical
work, but that he (Elbournl had read
practically all Of the memoranda that there
might be no errors. He said that W.. G,
shriver had filed eight complaints prior ,tC
that against the corporations. that Morton
had filed one and that there had been q
total Of eighty-eight others.
WAS Mr.. Shriver or Mr.. Morton ever
with the board" asked the city attorney.
Il don't know Mr.. Morton" was the
answer, "but Mr.. Shriver seemed to bt
i, there a good part OF the time"
! II will ask to have that answer stricken
out and will object to the question as as.
Stunning that a hearing was had" inter.
poiated Mr.. Mcintosh. The court nodded
How long a time did Mr.. Mcintosh con.
sumo in presenting his side Of the case
the interests Of the protestantsT"
About half an hour, | believe" answered
Elbourn,
Later the attorney Cor the real estate men
interrupted the examination of the city
clerk to ask:
what are you reading from?''
The minutes Of the proceedings of the
city council sitting as a board of e~qualiEa-
ton" answered Elbodrn.
did you read the memoranda to the
council for ~approval?"
mo, the council approved It without hav-
ing it read. as is often done with routin,
matters"
Only n Memorandum.
''Your honor. this is evidently merely G
memorandum. and while II may refresh the
witnesses memory 1t Is Of no other value"
II didn't read the whole minute 10 the
council because the members had read then
before in installments, but ! did read to II
the record OF the specific raising and lower
ing Of assessments" remarked the city
clerk.
II renew my objection to the use Of an,
part Of the memorandum except as an AID
to the witness in refreshing his memory
insisted the attorney for the real estate in.
terests.
objection sustained said the court.
The rest of the morning was consumed
by the city clerk In recApitulating the vari
GUS motions Of the Board Of Equalization
! In which endeavor he developed nothinl
I that is not already patent with those inter,
> ested in the routine transactions.
In the afternoon Councilmen Hascall AM
Lobeck were on the stand to oner testimon.
showing that the eighty eight complaint
were regularly and properly acted upon
: and William G.. shriver was on the stan,
to show. that they were not.