Omaha daily bee., 1902-06-29
MORE FRIENDS OF THE COURT
kanderson and Kslby File Answers in As
sessmsnt Mandamus Case.
WORRIED ABOUT THE FIRST ANSWER
insist That Action Of the Board Was
Final and Cannot BE Overturned
Except for Fraud-Fran-
chises Assessed.
CFrom a stan Correspondent

NTom a StaU correspondent
LINCOLN. June 2S.-CspecialD-The at
torneys for the Burlington railroad
Charles F. Henderson and James e. Kelby
have filed a brief In the supreme cour
defending the State Board OF Equalization
in the mandamus proceedings begun b.
TIL Bee Building company. The srgu
ment advanced is along The lines Of thai
used by John N. Baldwin in a brief filed
yesterday afternoon, and which has been
reported in The Bee. 1t Is cCntended that
the second answer Of the board properig
sets forth the facts regarding the assess
ment Of the railroad property and that g.
shows conclusively that the franchises or
intangible property we're taken into cor
sideration in fixing the valuation.
The appearance Of the attorneys is ex-
planned thus. THE undersigned, attor-
neys-at-law and officers OF this honorable
court, being thereto permitted by the
courtesy Of this court. have the pleasure
TO present, amlcl curise, their suggestions
upon the record and questions involved
IN this case. to the end that this honorable
court may have the benefit thereof in its
consideration and determination Of the
matters of the controy Crsy."
1t is first argued that the board hon
estly performed its duties as an assessing
board, fairly met the requirements OF the
constitution and laws Of the state. and
thai the assessment as made must stand,
even though the methods employed by its
members for the ascertainment Of values
were not so scientifically correct as some
others tina might have been devised.
"In fixing the assessment the board
acted judicially," continue the attorneys.
cts act, its judgment, Its determination.
was nnal and conclusive. and Of like effect
and equally binding as a judgment pro"
nounced by a court upon a subject matter
of which It has jurisdiction, and having
this character 1t cannot be overturned at
the caprice or within OF any person. And
we insist most strenuously that the judg-
ment Of the board can only be attacked or
impeached for fraud. or that which
amounts to an Intentional disregard OF
law, with the evident purpose Of imposing
unusual burdens upon certain OF the tax
payers"
Brush Aside First Answer.
II is insisted that the board undoubtedly
knew about the constituent elements OF a
franchise at the time the assessment was
made, and on the same page with this
statement is found the statement that the
insistence Of counsel for the relator that
the board did not consider or assess the
ITAnCnlHGs IL nat III hONPAhb "At
the FIRST return Of the board. that 1t
doubted its power to assess the franchise
and therefore did not assess. But the
FIRST answer Of the board Is quickly
brushed aside.
Both are mere opinions, conclusions, but
not statements Of the fact" say the attor-
neys, referring to the first answer and the
comment thereon by the REALTORS attorney.
j.. 1.-THE truth IL that the FIRST return stated
unwarranted conclusions; the amended an
swer narrated facts"
Further they say: Counsel for relator
Historically proclaims that the railroads
prepared the second answer and thereby
'usurped the Board Of Equalization 1t is
evident that counsel do not IKE athe
amended answer any better than the
railroads liked the FIRST answer (O,
for they indulge In the cry that
the preparation and filing OF the
amended return was such a shamefu
performance as to Justify the view that
the time is ripe for open revolt by the
people.
THE board did assess all the property Of
each corporation, including the franchises.
Apply what rule you may and you will find
that the entire property. including the fran
chise Of the railroads within Nebraska, is
assessed"
To RebuiId POstOmce.
The 5000. 900 recently appropriated for a
new postof1ce building In this city will be
used for reconstructing and enlarging the
present building. II will be entirely re-
built. so that when finished II will In no
way resemble the unsighey building now
in use. Plans for the structure are now
being drawn and will be ready for submis-
sion to the proper authorities within a few
weeks.
Mr.. SiEer expects the work to begin
some time In the latter part Of the sum-
mar or early fall. He has received no ex-
act information as to the arrangement of
the new building or the material with which
II 10 to be constructed. but has been as
sured by Congressman Burkett that when
completed the structure will be as nearly
new as 1t Is possible to make It under
the terms OF the appropriation. which pro-
vides for an annex or addition to the pres
emit building.
An election In the National Guard to
nil the vacancy caused by the promotion
of Major Mcdonald OF the Second Nebraska
has been called. The votes must be in by
August 1. and will be canvassed at 4 O'Clock
that day by a board consisting of Adjutant
General Colby. Captain Jesse C. Penrod OF
Company @ of the First. and First Lieuten-
ant Fred Ludwig Of Company F OF the Sec
ond.