Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1902-05-29
STATE BOARD FILES ANSWER
Doubts Whether 1t Has the Right to Place q
Valuation Upon Franchises,
ASKS THE COURT TO INTERPRET THE LAW
If Board of Equalization Has Such
Right Court f. Requested 20 Out
line an Equitable Plan of
Doing the same,
CFrom a star Correspondent.> }

LINCOLN, May 2s.-(specisl.) )-Attorney
General Prout this afternoon filed In the su-
preme court the following reply to the al
tentative writ Of mAndamus issued against
the State Board OF Equalization last week
on petition OF the Bee Building oomapny'
Now come the respondents, by Frank
n. Prout. attorney general, and make re-
turn 70 the alternative writ Of mandamus
heretofore granted In this action as fol-
First-Respondent admit that the rela-
poration. duly organized under the lawn
Of the state of Nebraska, and has prop
second-They admit that the respondent,
Ezra z. Savage, is the duly elected, quail
fled and acting governor OF the state OF
Weston. is the duly elected. qualified and
acting auditor of public accounts for said
fer, is the duly elected, qualified and act
ing treasurer Of said state, and that said
respondents, as such officers, constitute,
Board of Equalization, charged with the
duty of assessing for taxation purposes
the property OF railroad, te,iegraph ana
of Nebraska,
Third-Further answering said writ, these
respondents allege the facts to be that In
pursuance with their duties as such Board
OF ECU alization, as prescribed by the stat
utes,- said respondents met as a board on on
the auditor of public accounts at the cap
itol in the city of Lincoln, and then and
there proceeded to perform the duty I'm
posed upon said board by the statutes of
said state. That prior to said meeting OF
said board, the auditor of public accounts
had collected the Information touching the
property of the several railroad and tele-
graph companies doing business In the
state, as he Is by statute required to do,
by reports furnished by part of said COM
panies and from other sources as to those
companies which had neglected to furnish
as such board, completed the work of as
sessing the property of such railroad, tele-
graph and sleeping car companies on the
the tangible property of said corporations
at an amount which, in the judgment of
board, seemed to be just and adequate
and in proportion to the assessed valuation
of all other property In the state OF Ne
braska.
Doubts Right to Assess Franchises.
Fourth-Respondents further answering
said writ, aver that on the 14th day of May,
1902, the relator, by Edward Rosewater,
its president, made demand on the respond
said board assess, in addition to the tan
gible property of said railroad telegraph
and sleeping car companies which Sisaa had by by
franchises of said corporations, which the
REALTORS, acting as such board, refused to
do, for the reason that under the statute
creating such board and defining its pow
ers, it doubted it's right so to do.
Tifth6ResponTdents i. further show tbe 70 c tine
stitution, provides as follows:
THE legislature shall provide such
tax by by ysluation, so that every person and
corporation she'll pay tax in proportion
fpanchses the @ Value et to % be aseeraned in
such manner as the legislature shall direct,
and 1t shall have power TO tax peddlers,
auctioneers brokers, hawkers, commission
merchants, showmen, jugglers innkeepers,
liquor dealers toll bridges, ferries, insur-
ance, telegraph and express interests or
business yendeTR of patents in such man
ner as II shall direct by general law, uni
form as to the class upon which 1t oper-
That in pursuance with this provision of
the constitution the legislature, by sections
which the. property of railroad, telegraph
and sleeping car companies or corpora
tions should be assessed, constituting the
governor, the state treasurer and auditor
of public accounts a board of equalization,
with power to carry said section into eff
feet and to assess the property of such
companies or corporations In accordance
with the provisions of said statute
court that at the time said Edward Rose
water, representing the relator herein, ap-
peared before said board and requested and
TO assess the franchises of the corppra-
tions mentioned in the affidavit of the re-
whether they had the legal authority under
the sections of the statute referred to TO
value and assess the franchises of said
board had such doubts OF its jurisdiction
and powers II declined to comply with the
said request and demand of relator's rep
resentative.
Wherefore these respondents ask this
honorable court TO place a obstruction
upon the constitutional provision above
quoted and the sections of the statute
herein cited and instruct the respondents
as such board whether or not II has the
power under the constitution and laws of
this state to value and assess the fran
chises OF the corporations named in the
affidavit of relator, and II so to announce
some equitable rule by which the value OF
such franchises may be ascertained, and
such other directions and suggestions in
the premises as to the court may seem
pertinent