Omaha daily bee., 1902-07-18

Baldwin Of the Union Pacific law depart
ment as amicus curiae:
May It please the court, / desire again to
express my grateful appreciation Of the
favor granted me by the court to appear
under the pleasing title Of Its Friend" to
discuss some Of the questions involved In
this controversy.
BY this time It IL clearly apparent TO the
court that the railroads referred to In the
application for the writ are particularly.
vitality and materially interested in this
cause and this courts determination
thereof. The Importance to the railroads
referred to is apparent because the record
already discloses It and hope even within
the limited time allowed me to show that
these railroad companies In this great state
Of Nebraska are interested and have the
right to appear here by their representa-
tives as The friends OF the court to discuss
these questions First, because they pay
Is 40-100 Of all the taxes Of the state; Sec
ond, because they pay over 10 per cent Of
their net earnings in taxes to this state;
third, because the standard or ratio Of val
uation OF all property other than that Of
railroads In this state Is between one
ninth and one-tenth, and that Of the rail-
roads between one-sixth and one-seventh.
The railroads have no desire whatever to
escape taxation, or their full and fair bur-
den Of the public tax. They could not IL
they 80 desired. Their property Is like
land. It cannot be removed or concealed;
It Is open, subject to investigation. The
railroads have at heart the interest OF the
communities they traverse and attempt to
serve the same. They desire applied to
their taxation that dominating maxim,
uniformity OF taxation" or the equal bur-
den Of taxation. A principle which was
announced by Canute the Great In 1888 in
that wonderful declaration of his to all Of
the nations speaking English. 1t has been
but paraphrased in all of the constitutions
and great charters OF liberty since that
time. He said:
Let those who are noble and those who
ing to the laws, from which no deviation
shall be allowed, either from fear Of me or
through favor OF me p0werLn1, or Tor ane
no money raised by injustice.
The railroads appeal to and invoke that
principle with reference to their case.
know l am appearing before the highest
judicial tribunal in one of the greatest
states Of the mightiest republic on earth,
and know before such q tribunal as this as
~sertions Will not be taken as testimony, nor
mere assurance as evidence. Logic and evil
dence will figure much better than the dec
laratfon Of those who assert and those who
assure. / say this because l shall insist
and shall endeavor to show to the court
before I am through that from the beginning
to. the end Of tins controversy there has
been an evident effort to prejudice, TO stir,
to agitate. We hear the wild cry OF
"crime," "grabber." shark" and "shirker"
raised against state oficer ana railroad
~oficIais,
have noted In my brief in commenting
upon that OF the REALTORS, that the railroad
oficials are charged with being dishonest
men, dishonesty serving their employers.
1t lie charged In that brief that every public
oficials that has had anything to do with
the assessments IT railroads since March l.,
1867, have been converted into servants OF
the railroads" and as having been guilty Of
fraud and misfeaEance and malfeasanoe In
their offices. I read, and I blush as / do,
that the people Of the state of Nebraska
have been charged with stupidity" and
"indiferentism." / have heard II asserted
here before this court that the terminal ia
cilities Of the Union Pacific railroad at
Omaha are worth $40. 900, 900, but your
honoTs have heard no proof. You have
heard 1t asserted here that the Union Pa
c.hc Railroad company Is worth 100000 a
mile, but your honors have heard no proof.
It is said that the Union Pacific has made
"a, 800, 900 OF improvements and So, 900, 900 in
betterments and paid for them out OF its
earnings, but your honors have heard no
proof. These are some Of the statements
that have been made before this court by
Mr.. Harrington and are found on the pages
OF the record that have been transcribed.
Can we infer from wild gesticulation that
there Is some testimony In It? l desire that
this court shall consider this case upon the
record and the testimony. I know that
when Il ~retires to its chamber that all Of
the sayings that are foundationless and
without proof will. like Ariel's airy pageant,
fade away into "airy nothingness.'
In the short time allowed counsel 10 pre-
Nsent this case they have experienced EN-
barrassment and annoyance in making a Sc
lection of the different points they desire
TO present. The subject of taxation Is a
very interesting question and there are very
many pleasing phases OF It. ! do not claim
that. as one OF the counsel. I have created
anything original relating to the questions
involved in this case. ! can only say TO the
court that l have put In some considerable
time and study of the questions involved.
and that I have. with the assistance Of 9TH
srs, found many interesting facts, but am
compelled now simply in a few words to al
Jude to some OF them, as there are so many
Il would be impossible for me to allude to
them all. And ! felt last night. when going
over the points in the record to present,
that l experienced the same sensation one
would In going into a garden to pick a bou-
quet Of flowers. The pleasure Of selecting
and holding Is tinged by the regret OF leav-
ing so many beautiful ones behind. Those
that are not re'e-red to in oral argument
are touched upon in the brief.
Let US for a moment get back to the real
issues in this case. Without re-stating
the character and the full averments of the
application for the writ and those In the
answer and amended answer. it is charged
IN eject that the board refused to Assess
the franchises OF these corporations. II
has been commended before the court land
the court at the present time has admitted
evidence subject to further consideration
as to the extent Of the plea). that fraud Is
charged, The sverment that refers TO fraud
Is that the board grossly and knowingly
violated It's duties to the people Of the
state OF Nebraska, and to this ~relator. by
'disregardlng the plain provision OF the
constitution and laws Of the state OF Ne
braska in not assessing the franchises OF
all the said corporations at their fair
value for taxation for the year 1902"
Now. what Is the real fraudulent act
charged? The refusal to assess the fran
chises. grossly and knowingly. TIL
gravamen or substance OF the charges are
that It refused to assess the franchises
40 AZ. wapnaankaa NkaN tk.w. l. -, 81