Omaha daily bee., 1902-03-25

withstanding that they don't represent one
twentieth OF the taxable property Of the
city," be said, the REALTORS would have US
pay one-sixth OF the taxes. Within a radius
Of two blocks Of Fifteenth and Farnam
streets there are six national banks, with
their assets running into the millions. A
few blocks east and south and you get into
the Wholesale district, every house of
which carries a stock OF goods worth all
the way from $500, 900 to $500 900. There
are the big department stores, with their
million-dollar stocks. There are the big
ONCE buildings, the New York Life and
The Bee building. for example. The New
York Life building alone is worth $1,000,
0O0."
Yesterday Mornings Proceedings.
Mr.. Webster yesterday began speaking by
~disputing a statement made last week by Mr..
Mcintosh, to the effect that the statute re-
quiring the board Of equalization TO com
plete its work at a particular time was
not mandatory, but simply directory, and
therefore could be obeyed or disobeyed al
will without affecting the legality Of the
boards action.
ut can do no good to grant this writ OF
~mandamus.' he said, because the tax has
already been invalidated by reason OF the
fact that the levy wasn't made when the
charter says 1t shall be made. to-wit, at the
nrst regular meeting OF the city council
In February. My friend on the other side
says the fact that the date has lapsed makes
no difference. The charter fixing this
date, he says, is merely directory. not
mandatory. and so the council may obey 1t
or not, as II sees At. Now, Judge Mayhem
- AL. - 49, IT,. .a, - -.
construed as merely directory II such con-
struction would work an injury, however
slight, to either Of the parties. Applying
this to the present case, We find that II
will result Tor at least that Mr.. Mcintosh
Ia trying to have It result that way) In
raising the corporation taxes, Then II
will work an injury to the corporations
and hence the law fixing the time for max
ing the levy cannot be construed as d.
rectory, but as mandatory"
Suppose 1t must" said Mr.. Mcintosh.
What has that to do with this case?"
ssys Equalization Board is Dead.
Well" answered Mr.. Webster, 1T has
this to do with it. 1t means that the
Board OF Equalization is dead and that no
writ can resurrect IT,"
But you say the levy is void now
whether the tax is equaliEed or not"
That's all right" answered Mr.. Web
ster. "Th judges will take care of that
He then went on to tell how sensitive ts1
levies are to any kind Of i%rregularity and
cited the case OF a levy In a Nebraska towr
that was rendered void because the mayor
didn't sign It on the day the law said h
should sign.
81 don't think there's much use OF you
raG,o tate that nhaaa ~ tho oNhfcre an,
farther" said Referee Ryan. That vii
be for the supreme court to decide. I viii
investigate the matter thoroughly and re
port as to my conclusions on the facts an
the law and then It will be for the cour
TO decide whether the writ would be nuka
tory or whether the levy is void"
Eyes, your honor" said Mr.. Mcintosh
this case can't be FASTENED by any repor
that doesn't cover all the Issues"
That's the way l look at IT," said tn
referee.
Refers to Dickinson InJunctiOn.
Mr.. webster went on to say that he didn'
believe Judge Dickinson considered whethe
his injunction would invalidAte the levy
~ don't think he took that into considers.
ton, your honor" he said. HE simply
took It for granted that, inasmuch as an
| hpPiACdllOh " u u VI mus wa
pending before tho supreme court, that the
court would expect him to hold on the levy
until action could be had on the applioa-
ton"
City Attorney Cornell Interrupted Mr.,
Webster to say that Mr.. Mcintosh didn't
deny that there had been a hearing Of the
eighty-eight complaints before the Board OF
Equalization. He read from the boards
record, which said that the REALTORS had
appeared by their counsel and complained
against the corporations. but that their
objections had been overruled and the as
sessmtnts OF the corporations had been per-
mitted TO remain unaltered.
Attorney Hall Of the water company took
his innings by saying that the law which
Fixed the time when the Board OF EqualiEa-
tion should nnish its work was rust and
essential Otherwise" he said. there
would never be an end to II. Somebody
would always be dissatisfied about the
taxes and the result would be that the
board would be in perpetual session"
Mr.. M0rsman Interrupts.
Attorney Morsman OF the telephone com
psny said: This board couldn't set az d
It's judgment nov II It wanted TO. Fo