Omaha daily bee., 1902-07-14

Mr.. Baldwin-With the permission Of the
attorney general, the respondents desire to
offer in evidence the annual reports OF the
auditor of the State of Nebraska for the
years, 1890, 1891, 1892. 1898, 1894. 1895. 1895,
1897, 1898, 1899. 1900 and 1901. The re-
spondents offer in. evidence the grand as
sessments for the years 1890 to 1901. In
elusive, marked Exhibit "B-1." There was
a statement which was fled or prepared by
the representative of the Elkhorn showing
the assessment Of lands and sales In GER
tain counties in this state and 1t was
referred to by Mr.. Weston in his testi-
mony and he says 1t has disappeared from
his desk. We will try to find that II we
can and we would like to make an offer
of 1t now In evidence. 1t is a compiled
statement Of a certain number Of counties
in the state.
Mr.. Harrington-I object as incompetent,
irrelevant and immaterial. Overruled.
Mr.. Baldwin, offer in evidence the
amount Of taxes paid by the Union Pacific
railroad company for the years 1899, 1900
and 1901, marked Exhibits "B-2" and BIS"
Mr.. Harrington-I object as incompetent
and immaterial. Overruled.
Mr.. Baldwin-The respondents offer in
evidence the census bulletins Of the United
States for the state Of Nebraska for agri-
culture and manufacture. These are the
advance bulletins issued by the depart
ment.
Mr.. Howe would like to ask counsel
for what purpose he offers that testimony?
Mr.. Baldwin--Under the suggestion Of the
court II has been receiving evidence with
reference to the charge of fraud. The con-
~tention of the REALTORS being that the
board acted fraudulently In the matter,
grossly" as they term It, and that. there
fore, II is a subject OF review by this court
and a large amount Of testimony has been
admitted. 1t Is always the rule where a
fraud Is charged extreme latitude is al
lowed by the court In the admission Of
testimony, to which we bow. We desire to
offer this evidence to show that the result
Of the action Of the board was fair, was
right and was just, as compared with any
standard or criterion that the court may
fix or that the counsel in their vivid
imagination can present to the court; that
1t was fair and just relative to all Of the
property In this state; that II was Just and
fair as compared with other states sur
rounding Nebraska similarly situated with
like industries of like character and like
people. That there is no striking disparity
in the assessment such as would warrant
the inference or the intimation that 1t was
fraudulent. This is offered for the purpose
Of allowing the court to consider II on this
charge of fraud. There are many, many
reasons that / could assign other than
what I have indicated.
Mr.. Howell am aware that a great deal
OF latitude has been allowed here, and we
have not made any objection, that is no
eaptious objection, and do not want to now.
We will object to the testimony as incom-
petent and immaterial, and for the espe-
cial reason that the laws OF this state
create boards Of assessors or officers to
assess the properties In this state and that
the return OF those ofhcers and their as
sessments cannot be impeached in these
proceedings; that they must be accepted as
sound and just and right, as we'll by these
railroad companies as by all other taxpay-
ers.
Chief Justice SulliVan-On the issue Of
actual fraud the range Of evidence is very
wide and l think this is clearly within the
ordinary rule and the evidence will be re-
ceived.
Mr.. Baldwin, oner in evidence the pro-
ceedings OF the State Board OF Equalization
Of the state Of Illinois for 1891. which may
be marked b." particularly pages 6 and
%.
Chief Justice sullivan-This was before
the boardH
Mr.. BaIdwin-NO, 1t was not before the
board, but that would make no difference,
we think.
Mr.. Howe--objeets as incompetent, ir-
relevant, immaterial for the reason hereto
fore stated in reference to the last oner
and ! desire TO say that because we have
consented to such liberality in the mat