Omaha daily bee., 1902-07-11
ARGUMENT IN TAX CASE
Closing Of the Hearing Before NsbraSk'
Supreme Court.
ATTORNEYS PRESENT THEIR VIEW;
Court IntimRtes that Decision Will De
Handed Down at Early sitting in
September After summer
Vacation.
CFrom a stan Correspondent)

LINCOLN, July 10.-(Special. 1.-The man
damus cases OF the Bee Building company
against the State Board Of Equalization was
submitted to the supreme court on hnal
argument this afternoon. At the conclu-
sion OF the presentation Chief Justice Sui
livan gave an intimation that the decision
in the suit would be delivered at an early
session Of the September term OF court,
probably at the first one.
The argument was opened this morning
by John N. Baldwin. who began at $3.50
and spoke until 10 o'clock. He paid par
ticular attention to the case, as it involved
the one railroad, the Union Pacific, though
he insisted that the general contention of
the relators as to the assessment of the
franchise was not supported by law. He
appealed for a decision upholding the as
sessment as made by the defendant board.
Mr.. Baldwin maintained that the capital
stock and bonds of a railroad should not
be considered In determining the value Of
it's property.
Mr.. Baldwin was followed by ]. f. Kelby
of the Burlington, whose argument was
along similar lines, except that he used
the figures and statistics Of the Burlington
for his text.
Frank Ransom appeared for the Pullman
company. He insisted, in the course of
brief argument, that this company was a
manufacturing concern and not engaged In
the transportation business.
Replies to Ransom.
At the conclusion Of Mr.. Ransom's ar
gument the court expressed willingness to
hear the closing argument of the relator
in the afternoon session. This order was
agreeable to all attorneys, but as Mr.. Ran
som wished to leave the city on an early
afternoon train Mr.. Howe replied to that
portion Of the argument relating to the
Pullman company before the session was
ended His words were few but emphatic.
As to the contention that the Pullman is
not engaged in the transportation business
Mr.. Howe read from "Poor's Manual,
which declared, among other things, that
the company manufactures and operates
railway and sleeping cars. The word OPP
Grating" it was held, showed conclusively
that the company was engaged in the trans
portation business.
The closing argument OF Mr. Howe was a
| clear and convincing exposition Of the en-
| tire subject. He treated the matter in a
dignihed way, appealing for justice on be-
half OF the taxpaying people OF the state.
He took up the various briefs of the re-
| spondents and railroad attorneys and re-
piled to the various arguments advanced
therein.
| Decisions In other States.
Ho.onlled satsnttoa 10 the fact that -yher-
! ever questions similar to those involved In
this case had been brought before high le-
| gal tribunals, as they had been In the states
OF Ohio, Indiana, Illinois, Pennsylvania,
New York and other states, the result in
variably was that the assessment Of the
great public service corporations was
doubled. A particular instance was cited
where, in Kentucky, the court gave judg-
ment raising the valuation OF the property
of one corporation from SS0,OOo,O0O to
$50, 900, 900.
He devoted some attention to the wide
difference between the two answers filed by
the board, one of which, he said, was the
answer Of the board, while the authorship
of the other is unknown. He told of the
executive session or conference OF the
| railroad tax commissioners, attorneys and
members Of the Board OF Equalization, and
ventured the opinion that this was an in
| dication Of fraud. Referring to the Rrgu-
ment of Edward Rosewater and E. w. Sim
eral before the Board of Equalization, he
| insisted that the board had utterly dlsre-
garded the information given by these gen.
tlemen. THE truth is" said he "the mem
bers Of the board simply followed along In
the old rut. They straddled duty"
Mr.. Howe treated the statistical part OF
the testimony and the law as we'll, though
Mr.. Harrington, at the closing OF the
| arguments, also spoke for few minutes
regarding the figures offered by the railroad
| attorneys.