Omaha daily bee., 1902-12-22
GENESIS OF REVENUE LAW
Review Of Early Provisions for Meeting B1-
peuses Of Nebraska.
DEMAND FOR REVISION CONES EARLY
First Territorial Auditor Found the
Means Of Raising Money made
quate TO the Needs of New
Commonwealth.
(From a stan correspondents

LINCOLN, Neb., Dec. 21.-(Special. IL
anticipation Of proposed revenue law re-
vision at the coming session Of the leglsla-
ture, a writer in the current issue Of the
Nebraska Independent reviews the begin
ming OF our revenue system In an interest
ing way. Attention is called to the fact
that under the organic act Of May 30, 1854
creating Nebraska territory, the United
States government undertook to bear the
major portion Of the expenses Of territorial
government. The governor. secretary Of
the territory, three justices Of the supreme
court, and certain other officers we're to be
appointed by the president. The governors
salary was fixed at $500 per year, and the
Judges and secretary received 81, 900 each.
In addition to this the United States agreed
to pay the legislative expenses-or at least
what was considered sufficient to support
one session each year. The members were
to receive SO per day and mileage at the
rate Of 50 for each twenty miles travelled
In going and coming. The presiding oficer
was to receive an additional SO per day
while presiding. -Four employees were al
lowed each house, chief clerk, assistant
clerk and doorkeeper. The chief clerk re-
ceived - per day and the others 50. For
the FIRST session the council Corresponding
to our present senate) was to consist OF
tHlTIteu meMpCTbs anu tue hOubb VI HSpiN-
sentatives -twenty-siK; thereafter the rep.
resentation in the house might be increased
to meet the growth Of population. but never
to exceed thirty nine MEMBERS. In sddi-
tion to the salaries mentioned. the United
States agreed to provide public buildings
for territorial government, pay for printing
the laws, provide a library, and pay certain
incidental expenses. No other officers we're
to be paid out OF the United States treasury.
start of school Fund.
Section 16 provided: That when the
lands Of the said territory shall be sur
veyed under the direction Of the govern
mcnt of the United States, preparatory to
bringing the same into market, sections
No. 16 and SO in each township In said
territory shall be and the same are hereby
reserved for the purpose Of being applied
to schools in said territory, and in the
states and territories hereafter to be erected
out Of the same" At that time Nebraska
was OF enormous magnitude, extending from
the Missouri river along the fortieth parallel
to the east boundary Of Utah; along the
summit Of the Rocky mountains to the
forty-ninth parallel; thence east along that
| parallel to the western boundary Of Min
nesota; thence southwark to the Missouri
river, and along that river to the place OF
beginning-an empire including the Dako-
| tas, Wyoming, Montana and part OF Colo
RADIO, as we'll as present Nebraska.
The FIRST regular territorial assembly was
held at Omaha City, January 16 to March
16, 1855, being called together by Acting
Governor T. B. Cunning, secretary of the
territory, on account of the death OF the
FIRST territorial governor (Bnrt), whose
successor (Izard) had not yet arrived in
- T. III. -,.~a.0a m hint ac
given that you have the benefit of an am
pie fund Of experience treasured by neigh
boring ~states,' and 1t appears that the as
sembly acted upon this, for a considerable
portion Of the Iowa code was adopted, both
as to civil and criminal laws. The nat
uraI result was a fair beginning for the
young territory, but the laws did not al
together very well; there were many omis-
sions, contradictions and inaccuracies
which the second session took up and cor
rected.
First Revenue Laws.
The revenue legislation proper enacted
at this session consists OF two acts. one q
provide territorial revenue and the Other
to provide county revenue. In addition t.
the acts defining the duties Of sheriff
probate Judge and territorial auditor and
| LTehEuIGI Wuhl pt COHbluGIOug hAn NuO nc
establishing the common school system
which is substantially the same in prin
ciple as the present laws, SO far as con
Germs local taxation.
In the scheme OF taxation outlined tn
sheriff was the county assessor, being as
sisted by his deputies; he was also tai
collector. The Judge Of probate was tn
grand "poobah" Of the county-he wa
county Judge. county board and count,
clerk rolled into one. He was the "ac
counting ofheer and general agent of tn
couhty" 1t was his duty to audit al
claims and draw and seal the warrants
to audit the treasurer's accounts and thos
OF the collectors; to determine the amour
of tax to be levied. to levy 1t and to caus
II to be collected. The county treasure
and the sheriff we're mere clerks to tn
probate judge. 80 far as the revenues wer
concerned.
The county revenue act limited the lev
"for ordinary county revenue, includln
the support OF the poor" TO not excee
"5 mills on ST." But where a Referendum
vote had been taken. 1.-The rate Of tax shaI
in no case be more than / per cent on tn
county valuation"
Two Mills the Limit.
The territorial revenue act made a 2-mil
limit for territorial purposes. but the Ian
guage is somewhat ambiguous as to ho'
/, the levy should be made, The auditor wa
required to deduct from the gross amour
Of taxes therein levied or charged in sal
|, assessment rolls previously certified I
him by the various judges Of probate) nc
exceeding 2 mills on 81" Whether the e
tai levy for county and territorial put
poses could be IL mills or 10 in a coun,
where the referendum had been invoked
not clear from the text.
The auditors duties were then much II
same MS today. He VAS the general AZ
countant; he made settlements with II
county treasurers; he audited and pal
claims by warrant Cor certificate. where Il
appropriation had been made). and geneI
9 ally s~uperintended the financial eoncerI
g Of the territory" The first auditor. treaI
k urer and librarian we're appointed by Il
!. governor. but we're to be elected biennial
T. afterward. the appointees terms to ei
D January 1. 1857. The auditors salary wi
e fixed at $500 per year; the treasurer 7
+ eeived $3.50 and certain fees and the libra
= ian 500. but as he also acted as superb
y tendent Of schools he received an add
o tioual $500 for acting In that capacity.
Part OF the Iowa code adopted proYidi
,Eeg-aw au-aIIFAa IN ana ~ thu fUan