Omaha daily bee., 1902-07-18

1890 were worth ssh. 9e,Sl0. in 1900. S747.-
e60,057, or an increase Of S236. 100, 247, or
IS per cent, Farm lands and Improvements
in 1890. s4O2. 5 s,s1s; in 1900. s577. SOS $780,. an
increase Of S275. 2u ,17O. an increase OF ~
per cent; farm implements and machinery.
In 1890. SIS, 6 S,s77: in 1900, S24.940, $50, an
increase Of STA per cent; live stock on
farms $s2, eu, $50 In 1890. and IN 1900 Si45,A
SAG, $50, an increase Of $50. S77,66T. or SIS
per cent: farm products in 1890 SIS, S37,6i
In 1900 1852, SOS, SS6. an increase OF $685.
S5S, 769, or 149.4 per cent. And yet the
assessments for 1900 on those properties
were less than the assessment for 1890.
These are the facts and figures before this
court. You have for the farm products an
increase Of 14S per cent. very nearly and
the whole averaging As per cent on all
pr opetties in this state. and yet the as
sessment was less in 1900 than It was in
1890. This must all be considered rela-
lively. One member OF this court was on
the board for four years, and he can
readily appreciate the force Of that. You
cannot Ak it in any arbitrary way. You
have to take into consideration all Of these
things, and therefore you have to do II
relatively. II they reduce for other prop
critics, they must reduce for railroads.
There is no evidence OF absolute fraud, as
/ have said. The only possible way any
fraud could be claimed would be, as has
been said in some OF the authorities, where
there is such a striking disparity In the as
m as that a legal fraud could be
found. For instance, II the board assessed
thess railroads at 500 a mile such a strik-
ing disparity in the assessment might be
held fraudulent. 1t is now my purpose to
show that the integrity OF this asscssment
the result Of this assessment, is fair, meas
ured by any rule you want to take. or
measured by any criterion you want to es-
tablish. 1t was In fair proportion TO all the
other assessments. 1t does not make any
difference II these gentlemen cannot figure
It out the way counsel would like to have IT
figured out. What was the Anal result?
The claim that the valuation Is lower than
Il was Is simply due to the faer tnat Of the
increase in the volume Of the property
which is subject to taxation. We have said
that the ratio Of assessment on property In
this state IL now in the nefghborhood OF
one-ninth and one-tenth and of the rail-
roads between one-nfth and one-sixth.
Realtors to disprovc this put In evidence
the letters from the county clerks. 1 can
only say to your honors that 1t does not
make any difference what the county clerks
reported or what they agreed to do. II Is
what they did do, and these very letters
show what they agreed to. do and then
what they cid do. Mr.. Harrington has read
you the compilation OF these letters. /
have taken the time to select a few and |
will read those to show you just what they
did do. Your honors know that In 1891 the
lands in this state we're assessed at SS.6l,
horses at $7.01, cattle at S4.4S, mules at
1907, hogs at s1.06 and sheep at 6S cents.
and down In your innermost heart and In
your conscience you know that that rs not
more than one-tenth OF the value OF these
properties. The board knew this, for It had
the reports before It.. We picked out twelve
or fourteen OF these letters to Illustrate. The
assessors OF Butler county agreed on one
seventh. When they met II was moved and
seconded that all property be assessed at
one-seventh OF the full value. That was
carried. Then t. was moved that S26
worth Of household furniture be exempt
from taxation. Carried" Then IL was
moved that 500 bushels OF corn be exempt
and all over 500 bushels be assessed at 8
cents less than market price the first day OF
April. Carried" Then II was moved that
wheat and rye being held for market be
assessed. Lost" How perfectly ridiculous
is this all. Here Is one from sidney, Chey-
enne county, saying:
IN regard, to the values fixed by assessors
they S Tege o Is ts sayea am M my w rUrm to have hesssr b sen
the true basis on which the assessment was
to have been made. This was the motion
| CuTIACu dN. ~ iACuNbA6s ~ NO -
what course they nay take when they
assess.
Banner county reports that all lands and
personal property is listed at one-third
cash value; that Is, that is what they said
they would do. but what did they do when
they came to assess7 Improved lands, -se
cents; unimproyed lands, e5 cents. horses.
312, IS and IS; cattle. Sc. IS and SO; sheep,
so cents and 90 cents; hogs. 81 per hundred;
ua4 fbau aotd fhav WOULD saaEaaa ar 0na-third
the cash value and they say from IS to
$I2 on horses and So to Sc on cattle, but In
every Instance they took the lower price.
Saline county says improved and unim-
proved lands In Saline county to average
81 per acre. horses, imported, $50 straight;
common one-fourth Of $40, one-fourth Of
$40; cattle, 81 per hundred; sheep, so cents
per head; hogs. 81 per hundred. l con-
tend that ~relators own proof shows about
one-fourth valuation.
There was submitted here a statement
OF the lands, prepared for the years 1880
and 1891 In a number OF the counties Of the
state Of Nebraska. For instance. for Dodge
county the record shows the consideration
is Sill, $50 and the assessment was ss.3S4,
which is about one-twelfth, and the agree
ment was one fourth. These are taken from
the record. Saunders county. considera-
ton s54 1850. assessment 1850, or about
one-twelfth, and the agreement was one
nth to one-tenth. Butler county, consid-
Grafton ss7. oss, assessment s7.2O4, or about
one-fourteehth; the agreement was one
seventh. York county, s110. 72O. assessment
$l1,402, one-tenth; one-seventh was the
agreement. Adams county, $6S, 900, as
sessment So, 975; about one-seventh, and the
agreement was one-hfth. Fillmore county,
S35, $50, assessment $500; about one
eleventh. Cunning county, $94,SeO, as
sesment $S,S9s; about ons-eleventh, and
the agreement was one-hfth. Antelope
county, s42. 425. assessment so. $780,; about
one.nfteenth. Colfax county. isS02o, as
sessment 1895; about one-eleventh.
Platte county. 8 9.s46. assessment t6.ss7.
about one-twelfth. Boone county, S7s,5OG
assessment 1921; about one-eleyenth.
Seward county. sos. 200. assessment S5,942;
about one-eighth, ana the agreement was
one-hfth. Total. ssO3.518. Total assessment,
$50, 9Os, or about one -eleyenth.
/ contend that these records show that all
other property 10 assessed In this state
from one-ninth to one-elevepth and we
have endeavored TO show your honors that
the assessment OF railroads is on the basis
Of one-sixth to one-seventh. The indis-
putable. uncontradicted and unimpeachable
racord Il that thew nav If. 40 peF cent Of all