Omaha daily bee., 1902-04-24


n a. 45lff std s6uid hot fsafff IN isvfihs
re ~ t8ff4flHh ~ that kvtfv person
M fts shg Iny : tsI n FtoPgf-
hart 5st5 n 3i5iAtis tRs eshsi iluti5n
-, lay fsfAs NllEs ~, ny f@gosiff,h
H tst De shares
1t y va liss tEs e5flpgfsts iSdebtedi
n}1 ge TX tslue ne eotP9rats
it91d. 81 he (effus of the statuf the IN
49, ~. Sgtpgtstign 70 be
constitution ft1bifes the property ard fran
fhltes u he assessed snd N the corporate
11btedness deducted misht and sc-
roe Tore M question bsftih, wholly pre-
9aebls4hsss ft6fn he vsias ~ he property
~ -assessfheht purposes n the. Indebted
tsis o. befgofaH6n e deducted from the
ifsss thereon IN proportion 10 the. value
Ls.s yslas BE- ssssttsigsd n
hss tssf sseetislhsd u email be Offset 6y
HIasttedhfss thls Would Violate the con-
N. state sssifsi Boisth O and W. Co.
gbtfi y re ,hsld that The requirement
dacief from me value ~ he estitst stoct.
should be fejseted as Observation-Disclosures and
W. tffqelhihh directions o. The statute Sub
uhlt val M Whieh the mandate Of the CON
tire ne valid provisions of the statute be
e0ihplied WITH The assessor then should
hsys Fsteftai1ef The. actual value Of the
ssEitsl stogt BY adding the Value Of the
lkheible property Of the corporations from
We tslgs ~ the capitsl stock so found
seeeosuan 9eanetsd re yslus oi real and
The remainder .wou1d be The value OF the
tgktsl stogk Tot a%ssessment The Board
n TIE realtors should have found whether
ss atgys Indicated had been 50 assessed
PET = tat thereon In proportion TO such
value as compared with The values OF
gtepstiy IN senerai in the city as assessed
why n writ should tsaae.
The referees second conclusion Of law is
%sitsnstivs writ, and AZ he s ,TsPw iIne
Wit shows that the valuation for assess
msht PURPOSES IN Omaha is 20 per cent OF
the value OF tho property assessed, 10 Issue
The perfmptory writ az prayed would be
70 require respondents to violate The exe
The statute provides, Nc other plead
,,as Or sriiien allegatlon Is allowed than
lnnss, T u the ssd cs snsT %nd h Tes'G is are "a the P lead;
smsnded IN the same manne as pleadings
Joined must te tried, and the further pro-
ceedlnEs thereon had in the same manner
nOn ca prescrlbes the form OF the aiterns-
i've writ and provides that the peremp-
tory wri, must be in 9 similar form"
~ The peremptory, writ must be found in
a siniiisr form" in the alternative writ;
smptory writ that il not embraced In In p the
appointments provided by he code r apeiy to- to-
!n1ed 70 the thing c~ommadded in the an an
Tentative writ no doubt verbal inaccura-
form to the proofs. But the Of
the. alternative writ to 'ascertain from the
evidence the standard Of valuation adopted
his deputies and the Board OF Review OF
ssid city In making such assessment
City az FOR ' aka ,so. property within said
bring the amount OF the said several as
Of the personal property and
within said city and subject GtSrp e sst90S
therein for said 1902 taxes TO said standard
yaiuss 'a anu g to investigate
property so that the corporations COM
P Pbs Ysi Of sh9il pay a tax IN proportion to
In State against Osborn, g N eSpf rs Il
vas ssidi III the property Of one citizen
value. others within the tS4InR distr icf
have the right TO demand that their prop
eIty De assessed on the same basis" From
the context and the subject matter being
considered, IL Is manifest that the doctrine
intended by the court was that when the
property generally In the city is assessed
at a certain proportion OF its actual value
any person whose property fs asseEse6 al
z sreater proportion OF its actual value
has ground for complaint, and so, when the
property OF one person Is assessor al a
less proportion of It's value than the pro-
portion of value at which property in gen
erai In the city In assessed any taxp9v yer
who is injured thereby has cause Of COM
The Board Of Equalization IL not 80 much
10 consider methods by which the Assessor
may have reached his conclusion al n is
to consider the results of the assessment
as returned II the assessment Is unequal
u II the duty Of the board, on proper COM
plant and evidence. to so eqialize the
Assessment that every person and CORPORA
tion shall pay a tax in proportion to the
value OF his, her or fits property and fran
chises, and no other meaning can be Owen
70 the TO ascertain the basis EN-
ployed generally and bring the amount OF
the several assessments OF the personal
property and franchises OF the several
corporations complained OF to that stand
ard, when construed with the ALLEGATIONS
and the other commands Of the writ.
IL IL therefore ordered that the per-
emptory writ issue as prayed. Costs taxed
TO respondents Isaac s. HascalL David r.
Mount, Simon Trostler, William p, White.