Omaha daily bee., 1902-06-24
KErPrro Up THE BUNco eANE.

The railroad tax bureau has recently been
invited by The Omaha Bee TO explain why
the east half Of the Union Pacific bridge
is assessed at ts4, 900 in Iowa, while the west
half Of the bridge is listed for only 1880
In Nebraska. To begin with, the PROPOSE
tion as stated is erroneous and misleading.
as are nearly all Of the criticisms emanat-
ing from the same source.
Under the lows law, railroad bridges
across navigable streams are expressly ex-
cepted from the unit assessment Of rail-
road property as fixed by the state board, or
executive council, and are made subject to
separate assessments by the local assessors.
Under the Nebraska law, as construed by
the supreme court. these bridges are In
cluded In the valuation and assessment
fixed by the state board and are in that
way distributed over and taxed in every
county, city, village and school district
along the respective railroad lines in the
state.
The 1880 referred to in the interroga-
tory and editorial does not represent the
assessed valuation Of the bridge at all. II
merely represents the mileage pro rata
accruing to Douglas county upon the small
fraction of a mile of trackage equal to the
length OF the west half OF the bridge.
Neither does the S66, 0s1, referred to in a
later criticism, represent the assessed valu-
alton OF the Union Pacific depot and depot
grounds, right-of-way, trackage and ter
minal facilities in the city OF Omaha. 1t
merely represents the d~lstributive share
accruing to the city OF Omaha, on the law
full mileage basis Of the entire property Of
the Union Pacific line in the state, and
leaves out Of account the share Of the
Omaha terminals and bridge which is dis
tributed to and taxed in every county, town
and school district along the whole line
from Douglas county to the Wyoming
boundary.-Raiiroad Bulletin No. IL.
VIII the railroad tax bureau mathema-
ticians be a little more explicit2 VIII
they name a single county, town, school
district or precinct whose taxes have
been increased one penny by the So
called distribution Of the Nebraska half
Of the Union Pacific bridge?
Before and up to the close of the re-
ownership the Union Pacific bridge was
separately assessed in Douglas county
for $125,OOO, and that went into the
grand assessment roll of the state as
part of the taxable valuation of Doug
las county subject to state taxes. Dur
ing the greater part of this period the
main line of the Union Pacific was as
sessed for $11,440 per mile. In the
year 1900 the Union Pacific was assessed
for only $1,000 per mile and the bridge
had beer beaten down to 100000. This
year the bridge is returned as part of
the main line mileage of the Union
Pacific for 16-1O0ths of a mile, or $1,56S,
and this amount is added to the mileage
in Douglas county. In other words,
the bridge has been completely swal-
lowed up in the mileage, but the as
sessment of the Union Pacific still re-
mains at $4,000 a mile. Where, then, is
the pretended distribution? Who has
gained anything by the change except
the railroad which saves taxes at the
expense of the other taxpayers on over
$123,OO0 of assessed valuation?
Five years ago the title to the Union
Pacific depot, depot grounds and ter
minals was In the Union Depot com
pany. Since then the property has
passed back into the hands Of the
| Union Pacific corporation, which has ex'
pended more than 100000 on Its new
depot and terminal improvements. We
are told that all this property has been
distributed for taxation for the benefit
of the counties, towns and school dis
tricts along the line. VIII the tax
bureau name a single county, town or
school district whose tax revenu has
been increased one penny by the dis
tribution? On the contrary, has not
the distribution been simply an absorb
| ton, and, more than that, an absolute
shrinkage, as is shown by the following
comparative exhibit