Omaha daily bee., 1902-07-10
-Four Hours Allowed to Each Side to Pre-
sent Its Views on Case.
STATE TREASURER sTUEFER ON STAND
Does Not Know Assessed Value Of Union
Pacific at Various Times.
E, RoSEwATER ONE OF THE wlTNEssE.
Points out where Property of Great
Value Has Been Added to Union
Pacific Holdings within
Year.
(From a Stan Corresponden, {.


ing OF testimony before the supreme court
in the Bee Building company's mandsmus
case against the State Board of Equali-
cation was concluded this morning and
at the opening Of the afternoon session
the argument was begun. The court al
lowed each side four hours for their pres
entation. This will bring the final sub
mission at noon tomorrow. The argument
was opened for the relator by E. w. Sim
eral, the co-relator, NJ. F. Harrington,
following. John d. Howe will make the
closing speech tomorrow.
Ben White, representing the Elkhorn,
followed Harrington and Judge Baldwin for
the Union Pacific and ]. E. Kelby for the
Burlington will occupy the greater part Of
the forenoon.
Testimony Taken During Morning.
An abundance Of important testimony
was taken during the morning session.
Edward Rosewater testified at length re-
garding the improvement in the terminal
facilities Of the Union Pacific railroad at
Omaha. He outlined briefly a portion OF
the showing he had made to the State
Board Of Equalization when he was before
that body in the interests of the taxpay-
ers of the state. One question brought
out the fact that Mr.. Rosewater showed
10 tue lndL lne Union racine rail-
road was capitalized for over 100000 per
mile. This and other testimony Of a sim
liar nature, all regarding the value OF the
railroad property in consideration, was
produced to show that the board had dis.
regarded its information in making the
assessment.
On cross examination Mr.. Rosewater was
asked by Mr. Baldwin to enumerate soms
new property obtained by the Union Pa
cihc railroad during the past year, or any
other Improvement made that increased
the general value Of the property. This
was met with the rejoinder that the ter
minal tracks of the road had been raised,
the general condition of the grounds vastly
improved and many new sidetracks built
81 know also," added Mr.. Rosewater,
that the Union Pacific railroad by treaty
with the city acquired possession Of val
liable land which 1, contend 10 worth $l,-
0O0, ,O0O The land consists of several hun
dred lots and until the treaty was made
the railroad never had title to any Of It."
Tax Commissioner Aitkin Of tho city
of Lincoln was called to testify as to the
ratio of assessment Of the property In the
city Of Lincoln. Mr.. Aitkin stated that
all property was assessed at full cash
value. His position he held through
very rigid cross examination.
Treasurer stuefer Testihea.
After few more questions. all OF which
brought forth ready responses, the cross
examination ceased and the witness was
excused.
state Treasurer stuefer was on ths
stand long enough during the morning ses-
sion to say al don't know to a dozen or
more questions Mr.. Stuefer was called
nv the respondents,
I'm assessing the railroad property OF
the state, did you do so knowing that 1t
was the property Of railroad corpora
tions?" was asked.
Eyes. sir"
"As property of corporations having
right to do business?"
Eyes, sir"
"And that the rights and privileges of
the corporations we're being exercised3"
Eyes, sir"
'If you had assessed the property as
dead property, unused and unoperated.
would 1t have been lowerf"
'Yes, sir"
Thus far Mr.. Stuefer's replies were clear
cut and straight to the point 1t was on
cross examination by the counsel for the
reIator that his memory and knowledge
failed him.
"Did you consider whether or not the
Union Pacific held the right of eminent
domain"
Eyes, SIR"
What do you mean by right of eminent
domain"
IT guess I don't know" was the response
after some hesitation.
"Then as a matter OF fact you don't
know what eminent domain means7"
81 guess not"
"Can you tell us from all OF this testi
mony and evidence what the earnings OF
the Union Pacific railroad are per mile on
the main liner"
81 think about $4,000 per mile"
But can you show where the records OF
the Board OF Equalization indicate that?"
Mr.. stuefer produced a statement from
the mass Of evidence. This will show for
ITSELF" said he.
An examination failed to reveal any
thing about the earnings OF the railroad
and the attorney proceeded with the cross
examination
do you know whether you assessed the
Union Pacific at more or less than when
It was a bankrupt railroad?'
II could not answer that"
start the Arguments.
In opening the argument this afternoon
Mr. simeral called attention to salient
! points OF the testimony that had been Ad-
! duced. He pointed out that the testimony
of both Mr.. Weston and Mr.. Stuefer was
TO the effect that the franchises had not
been assessed.
Much public interest was manifested In
the hearing, many prominent people from
different parts Of the State being present
during the hearing. Mr.. HaTrington's ad-
dress to the court was a really brilliant
EFFORT and was listened TO with close at
tention by the court. Mr.. simerars ad-
dress was thorough exposition OF the law
in regard to the assessment OF property
for taxation.
NJ F. Harrington followed Mr.. simerAl
in the argument, and was in turn followed
Nv pen White Of the Flkhorn The case