Omaha daily bee., 1902-07-20
RAILROAD TAXATION in COURT
IS of Counsel on the Issues Raised in the Mandatt
Case Before Nebraska; Supreme COurt--R~rK

Argument for the relator By John d. ,
Howe:
II the court please, l hold in my
hand the document, a part Of which was
prepared by me, which has drawn out from
counsel on the other side such severe COM
ment. II there we're in It such things al
have been imputed and charged, 1 might
mink 1t was unfair, but for every word
there is between the lids Of this book that
! wrote, I abate not one lot or little. l
hope now TO emphasize IL and underline II
A word about the history Of this case may
be in order. The present issue was made %
in the main, and the brief was nearly ali
prepared at a time when there had been
presented to this court simply q question Of
law. The question arose with counsel upon
our side. What shall we DO under the new
order allowing an amended answer to be
hled?" An order stood requiring briefs.
Has that order been abrogated per sci"
Perhaps that view was permissible, but we
concluded to serve this Argument upon the
counsel upon the other side ana draw their
fire that we might see their handi Two
gudgeons developed that bit at Il like .
trout swapping at a hy In q mountain brook.
The others were too sharp. The two prin-
cipal companies came in here. By their re-
specuve counsel and served upon us and put
upon the files Of the court their briefs 90
constructed and so filled with 'hguSss Of tax
commissioners and the like that We had
them. When they served us with those ar
guments and showed US their hand. / said
'the enemy is delivered into our hands"
Your honors have heard severe criticisms
upon the gentlemen who stand here for this
writ I stand here fer no Individual; /
stand here without money and without
price, as do my associates. Mr.. Harrington
and Mr.. Stmeral. Money compensation did
not have the power to induce me 70 engage
in a work Of this magnitude, and such as It
has been the past three weeks to me, the
cost II has been to me, and that / knew It
would be to me. We stand here for 1901
600 people. ! have waited here during ali
the suffering Of these thirty years Of this
conduct by two Of the principal companies
for this hour TO strike. Here ana now 10
the center OF the s~torm-centet OF tine agi-
tation for tax reform which IL spreading
over this state. not excluding the cities,
thank God, where the worst exnipition IL
shown and the worst injustice is felt
Thankful we are to know that there are
sympathetic friends outside Of the cities
who are willing to suggest Gas Mr.. Harring-
ton has done here) that the cities aiso have
relief from their sufierinss, since We are
here urging, with all our powers, that all
the people of this commonwealth shall be
relieved from the injustice of what mas been
done.
We see upon the other side these learned
gentlemen with their stenographers ana
tax commissioners behind them, their audi
tors and accountants and everything that
capital can command, to help them. How IL
It when men step out from q community into
an arena like this, how are they placedf
Not a stenographer, not an accountant. no
testimony furnished by auditors, working
against the very greatest OF oidsi We
expected to receive the abuse CT these
gentlemen. We expected to make enemies.
But we think we may rely a little en- the
hope that we make some friends. too. to
Offset these powerful enemies. Your hon
ors, has It occurred to you, in making such
a fight as this, acting In the name OF the
state, challenging their %oficers FOR mis-
conduct. where those who touch the but
ton stand? The people will wait a long
time before starting. but when two or
three do start they suffer much, They
are made to feel the power. There is a
pathos in this! The people, busy with
their farms and at their work. betrayed. as
we say they have been betrayed by this
board. and betrayed. as we say they have
been habitually in many quarters, hive
submitted. and will submit, unless some
one steps forward and undertakes the labor
and incurs the responsibility that that step
involves. / cannot view 1t otherwise than
suggesting something painful. As the
Scotch say-"how peetiful-how psetifuL."
Now there has been inaugurated in this
state q movement for tax reform. It started
mainly here. l think, and In Omaha. One
great decision has been already secured
from this court which has shown hat we
have a constitution with q provision in it
that had been forgotten or overlooked. re-
garding franchises. as we also have one
regarding municipal government and
municipal taxation. and all stand on the
same plane, that the taxpayers shall be
treated with absolute uniformity.
In the early days OF the territory this
present system of assessing. which ignores
the statute that says the full value shall
be assessed, was lnaugurated and under
1t the greatest abuses have arisen. II has
been the greatest properties that have
gained the most and, while the people have
not known 1t, they have been paying .
great deal more of the burdens Of govern
ment than they should. This movement
has commenced at the right end; Il has
not commenced with the small property
owner; We have not been pursuing him. but