Omaha daily bee., 1902-12-13
QUESTION OF JURISDICTION
Lawyer for Unlon Pacific Railroad Raises it
Before Board Of Review.
SAYS CITY MUST lake STATES FIGURES
Denies Authority of Tax Commissioner
or Board of Review 20 Assess
RnIIroaa Property as other
Property f. Assessed.


Yesterday was railroad day with the Board
OF Review, and the entire morning was occu-
pied with the affairs Of those corporations
against whose assessments complaints had
been made by the tax committee Of the
Real Estate exchange; or, more properly
speaking. By George I. Morton Of that body.
In the response to the citations served
upon them the railroad companies have
appeared By their respective attorneys to
object to the jurisdiction Of the board, and
Il Yves put up to John N. Baldwin, counsel
fer the Union Pacific, to make his position
on that point very plain and emphatic when
he was requested by Attorney J. II. McIn-
tosh, for the Real Estate exchange, TO be
sworn and answer questions as to the pres
ent value Of different portions Of the rail-
road property as compared with its value
in years past when sworn testimony was
given in the United States courts by the
officers OF the company. Mr.. Baldwin con-
sented to be sworn, but as each question
vas put to him he declined to answer IL
on the ground that he was there simply to
contest the authority of the board to fix
the assessment OF the railroad company.
When the appointed hour OF $3.50 arrived
Mr. Baldwin was on hand to represent the
interests OF the Union Pacific company
and B. T. White those of the Chicago, st.
Paul. Minneapolis G. Omaha road. When
Mr.. Mcintosh arrived a few minutes later
Mr.. Baldwin stated that he had merely
appeared specially to take exception TO the
Jurisdiction OF the board in the premises
and filed W typewritten documents which
he said he was willing TO present without
argument.
Contention of Railroads.
One Of these documents was an objection
TO Jurisdiction and the second an objection
TO Jurisdiction and answer to the com
plant in the case fled by George T. Nor
ton. The first mentioned is addressed to
William Fleming, tax commissioner Of the
city of Omaha, and the Board Of Review
and reads as follows:
Union Pacific Railroad company specially
appearing for the sole and only purpose OF
obJecting to the jurisdiction Of this board,
Protests that your honorable body mas
no jurisdiction to make any assessment or
valuation of any Of the railroad and teie-
graph lines OF Union Pacific, Railroad COM
oany, including it's roadbed, rtght-of-way
and superstructures thereon, its main and
side tracks, depot buildings and depot
grounds, section and tool houses, rolling
Gtock and personal property necessary for
the construction, repairs and successtul
operation. OF. such railroad and telegraph
all OF its said property located and situated
N the several counties IN the state, inciud-
wy u ss s1 Its pn1pesryyy III witbiS the city Of
Omaha, was by ii, duly and In proper time,
-eturned by a verified return to the auditor
for assessment and taxation as reauired
ny law, and that all of Its said property
was thereupon duly and lawfully valued
AND assessed oy the STATE BOARD OF Equsn,
sSe vnI'. ~ asch nile Of its sSld railroad
and telegraph line has been by said Board
nj Equalization determined In the time
ny a,tnn = eSssSaIneS ~ 30 rnade and de-
termIned by said Board OF Hq~ualization has
been duly certified by said auditor of public
sSUouhss ~ nv SossnS zen rrnnr ~ M
Union Pacific Railroad7 Company Is situ-
ated and located, showing the assessment
yer m'e ~ mage 81 sA,u pIopcr'S snsc,TTe
ing the number OF miles and amount In
each OF said counties, including Douglas
county Nepraska,
tho citv AZ Omaha WAS and Ia to take the
assessment and valuation Of said railroad
property within the city limits OF the clty
STATE Hoard ~ EonaliSsfion 70 saId County
clerk OF Douglas county, Nebraska.
n neither said tax commlssioner nor
bays snT ln,lsdtctien 10 ASSES or vaI1e any
OF the above described property OF. the
Union Pacific Railroad company
The second paper filed by Mr. Baldwin Is
- 80 $500 a. Ia 800 ~ ~ 90,
that Il deals specifically and in regular or
dan NTH the AtHaranf nopnnIainta ann riaad