Omaha daily bee., 1902-04-17
HEARING IN THE TAX CASE
Supreme Court Judges Put in a Day Listen
ing TO the Arguments.
NEITHER SIDE PLEASED WITH REFEREE
Cell for first District Congressional
Convention IL Out, Fixing the Date
mt May ~ and the Place
at Lincoln.

From a Stan COrrespondent.)
LINCOLN, April 1e.-tspecial.J-The SUI
preme court gave It's attention almost ex-
elusively today to argument in the Omaha
tax case. Exceptions we're filed by both
sides to the controversy and practically all
Of the issues submitted to the referee were
brought to the attention OF the court. The
respondents at the beginning Of the hear
ing presented exceptions to the conclusion
Of the referee that the action Of the Board
OF Equalization In overTuling the complaints
Of the Real Estate exchange and rendering
Judgment thereon, did not estop the re-
lators with reference to their I'VE several
complaints referred to in the alternative
writ, and further to the conclusion OF the
referee that the action OF the board OF
equalization in respect to these Ave com
plants was arbitrary and deprived the re-
Iators OF a right to have the proceedings of
the board reviewed on error. and still fur
there to the conclusion that the costs be
taxed against the respondents.
The argument was begun at 9 o'clock this
morning and with the exception OF the noon
recess continued until late this Afternoon.
James II. Mcintosh, appearing as attorney
for the REALTORS. commended that there were
substantially only hve issues for discus
sion. which he stated as follows:
Five Issues in Case.
First. Whether or not the REALTORS, be-
fore filing said FIVE complaints, a hearing
of which is now demanded. had filed with
said board other complaints lin substance
the same as specified and set forth In the
Second. That II they filed said other com
plants substantially the same as said five
complaints, whether or not said other
complaints were fully heard and consid-
cred ty said board.
Third That 4 the REALTORS filed other
COmnlaintR. and thew were not heard on
them, whether or not the hearing was
such a hearing as to amount in law to an
adjudication OF the merits OF said hve COM
Fourth. Whether or not the matter of
the equalization OF the assessment of said
corporations was still pending before said
board and undisposed OF, at the time said
five complaints were filed and entertained
by the board. and a time set for hearing
the same.
Fifth. That If it should appear that no
witnesses were heard or testimony re-
ceived In support of any complaints against
the assessment of said corporations. but
that a mere debate was had between the
Omaha Real Estate exchange on the one
hand and the attorneys for said several
corporations on the other, which debate
was on the part OF said corporations in the
nature of a demurrer to the sufficiency of
the proceedings adopted by said Real Es-
tate exchange TO support a judgment rails
ing. said assessment. and was well taken.
and that before the board had taken any
between the Real Estate exchange and said
corporations the REALTORS filed their said
and the board received and en nus aGrmd
said complaints and set them down for a
the 10Th. then. as a matter o OF fact ~ and u
law, II must appear that no hearing was
ever had that could in any way AFFECT the
amount to an adjudication thereof. and
that In overruling the same without a
hour appointed for the hearing Of the
s ssid RSar 70 sygpPSSTt 81 said said complaints
denied a right which the law gave to the
REALTORS and failed to perform a duty en-
Ioined IIppG1n them hen by law; which duty this
them to perform.
No Place for HairspIittinE.
In closing the attorney for the ~relatorr
asked that hair-splltting sophistries and
legal techniealities be not allowed to stand
in the way Of the rights which he was there
asserting. He said:
contribute proportionately with the small
property owner to the support of the gov
eminent that has enriched them and tina
protects them, shall they now be permitted
oy, a resort TO legal subtleties and technica
E manaa ,nsp 6f tbs c TO the vase Ease to AVOID ,Ta o I'll,
agency to which the body of the taxpayer
can resort to avert the threatened injustice,
taxe nSf bnts the t bSy n Of t mereis sor Insls t, owI
too? Halr-splitting sophistries and lega
stand in the way OF the important anC
valuable rights we are here asserting. Al
we ask Is that these corporations pa,
their equal and proportionate share o
taxes. We do not ask that they do more
II Is not fair that they do less.
Congressional Convention Call.
The republican convention for the FRS
congressional district has been called b
he executive committee to meet In Lin
soln May 81. The convention will consis
Of 2Os delegates and each county will b
represented as follows. the basis Of repre-
sentation being one delegate for every 10
votes or major fraction thereof cast 10
Congressman BUrkett in 1900.
lancaster Z
ASS z
1!oe =
nicnaTuSon =
EdWnee j
Nemdnd j
Johnson ]
Iotal
Protest ON CIemency for Rhea.
A delegation OF Dodge county citizens 1
aXDectAd here tomorrow IN annaar ha0or