Omaha daily bee., 1902-02-09
Attorneys Present k'tisn, to Quaih the
subpssHas Issued.
INTEND COUNCIL IS WITHOUT POWER
Beard Of Reviews AotiOn Final According
to Arguments Presented.
ASSESSMENT CASE GOES OVER AGAIN
Real Estate Exchanges side of Ar
Eument VIII He Presented Monday
Morning, when Court May An
nOunce DecisiOn.

The hearing before Judge Dickinson on
the motion OF City Attorney w. ]. ConneH
to dissolve the restraining order preventing
the city council from levying the 1902 tax
on the present assessment grew TO un-
expected proportions Saturday and the
court was compelled to order continuance
until $3.50 Monday morning. Attorneys for
the fve franchised corporations OF the city
now seek to quash the subpoenas that re-
quired not only the presence in court OF
the officers OF those corporations, but also
that they bring with them the records.
books and 1901 financial statement OF each
Of the companies.
CounciImen Testify First.
Owing to the memorial meeting Of the
Omaha bar in courtroom No. 1, which the
attorneys wished to attend, and the hearings
on the Redell case and the subway injunc-
tion before Judge Keysor, which demanded
the attendance of the city attorney, the
proceedings before Judge Dickinson were
delayed until 11:4O. Councilman c. o. Lo-
beck was then put on the stand. and told of
being ignored by the majority members
when he tried to block the councils action
summarily disposing Of the applications for
hearing on protests of the real estate men
against the assessments approved by the
! Board OF Equalization for the corporations.
Lobeck was on the stand until noon, when
a recess was taken until 1880. Councilman
| II. B. Zimman was then called and testified
| that the majority members of the board
had denied him any light on the subject
in the meeting OF Monday morning, jan
uary 20. and that Chairman Karr, sub
servient to Councilman Haseall. had denied
Lobeck the privilege of explaining his vote.
Cali for Secretary Goodrich.
Attorney J. H. Mcintosh, representing the
| real estate interests, wished ID. II. Good
rich, secretary OF the Omaha Street Rail-
way company, called as the next witness,
but the latter was not in court and the
| attorney demanded bench warrant for
his arrest on charge Of contempt of court,
The attorney for the corporation at once
interposed motion to quash theg sub
1 poena that had been served on Goodrich,
ana n was this motion that carried the
hearing into the camp of the corporations
and started arguments that Will end only
after Mcintosh shall have opportuPNy Mon
day to reply. ~
The attorney for the street railway COM
pany said that Secretary Goodrich was
quite willing to appear, but contended that
the demand for the books and records was
purposeless and unreasonable.
George E. Pritchett. attorney for the gas
company, contended that any offcer Of that
company might be a custodian of the rec
ords Of that company, but had not the
right to expose them and make public the
company's business without the -company's s
consent. w. d. McHugh spoke briefy for
the water company.
Contention of the Corporation.
The principal argument, and the one
that created most comment at the time and
afterward, was that advanced by e. NJ.
Morsman, secretary of and attorney for the
telephone company. He said:
The law has created tax commissioner
and deputies as the primary tribunal for
ascertaining the value of property for pur-
} poses of taxation and has provided board
| OF review TO review the judgment or ascer-
tainment of value by the tax commissioner
and his deputies, and when the tax COM
missioner and his deputies and md the heb board ara
| value, no matter what the property may
be, that is the final and conclusive deter
| mination of the value for purpose of taxa
| tion because the law has created no other
: tribunal with power 10 determine the ques-
The board of review. under the law. may
substitute its own judgment OF value for
Shs bls SH1i SSepsties because The law Created The
| board for that purpose ana invested II
with that power
Council without Power.
; The city council. sitting as a board OF
equalizstion' has no power 60 assess prop,
! by the board of review, This power was
) taken away from the city council by the
new charter and given TO the board of re-
view which was created by the new char
ter. Under the old charter. the city coun
\ ell, while sitting as a board OF equaliza-
, ton, possessed the same power as tbs
! board OF review now possesses, That Is
value OF property for taxation for thar o.
] the assessing officers, and had jurisdiction
10 entertain the complaint of any indiVid
| II hot fhs. rarn n MA n
| sesaed too low and 20 hear evidence as &
It's value and increase the assessment q
: the evidence warranted II. But under th'
new charter the city council. while sit
. ting as a board OF equalization, has poHe
eoTreet sE srrors in the he listing or vainstioI
| OF property fol taxation. The power q
equalize or correct errors is not equiya
| lent 10 a power to feassess or to substitute
the opinion Of the council as 10 the yalu,
I of property for that OF the officers Il
: mere difference OF opinion as to the vaiu
, Of property between the city council an, an,
n as is contemplated by the statute.
; Board of Review Final.
Q The law having given the tax commits
a. sioner and his deputies in the first IN
: stance, and the board OF review ultimately
S~s for the . pSrpese Of saxation' their setio
4 is hnal Ard conclusive and there can b
! no other evidence OF the value OF sue
e property for such purposes. IL Is the righ
OF every properly owner In the same tax
Ing district 70 have the value of his prop
erty ascertained by the same methods an
by the same officers In order to secure uni
= fOrmity OF judgment as 10 value.
y Councilman Lobeck was called TO tn
stand at 1I:4O and asked by Attorney ]. II
Mcintosh If the council as q board OF equal
ization ever considered the matter OF tn
, assessment OF the public service corpora
d tions otter the meeting OF Friday. Januar
ID II. He answered in the negative.
!. LObeck Gives Testimony.
70 Responding to other queries. part Of ther
Is by Attorney Mcintosh Tor the real estat
er Interests. and part OF them by City AZ
= torney Connell, he said that 1t was tru
ID that after the adjournment OF the meetin
ye Of January II mo attention was paid by III
IN council 70 =hst had occurred at that meo:
q / inU.u that tha elrhfv-aiKht nrotegfa IN IN