Omaha daily bee., 1902-03-14

WHAT " EQUALIZATION ne asked. III
making all the assessments converge upon
a given standard-that's what | call equal
%iEstion. And that standard should be the
fair cash valuation OF the property assessed.
When our present tax commissioner fol-
lowed the precedent OF his predecessor in
ONCE instead Of the statute he did some
thing he had no right to do. / believe that
next year property in this city will be as
sessed, not at 40 per cent or 20 per cent,
but at it's fair cash value
I'm this case, no effort was made to as
certain the fair cash value. The corporations
gave no data upon which to form such an
estimate. The tax commissioner put down,
as near as he could guess at 1t, 40 per cent
Of the fair cash value, though II wasn't
half enough.
The counsel on the other side said the
proper thing for me to do was to go before
the Board OF Review with my case. Now.
your honor, on account Of my professional
pride, l wouldn't be placed In that position
for a good deal. The Board Of Review
would say to me. Go before the Board OF
Equalization, and there you'll probably get
relief And It would be right. The Board
Of Equalization is the board that hears com
plants. TIT Board OF Equalization is the
one that gives six days advance notice Of
Its meetings in order that the public may be
ready with its complaints. The Board OF
Review gives nc such notice; It's not a
part OF its duty to hear complaints.
Recalls w~ebster's Citation.
Now 1 recall the case of the State
against Osborne. which was quoted by Mr..
Webster. In this the receiver Of the water
company at Broken Bow objected to the
low rate Of assessment which was being
made in the town, because he thought there
would not be enough public revenue to pay
the interest on the waterworks bonds. So
he applied to the supreme court for a writ
OF mandamus to compel the assessor to
raise the assessment. This writ was de-
MED. Mr.. Webster thinks this case should
form a precedent in this proceeding, but
let us see. why was the writ denied? Be-
cause. the supreme court said. the receiver
Of that water company had his remedy be-
fore the Board of Equalization
That's our positions We believe we
have our remedy before the Board Of Equal
~ization.
Now, we are told by the opposing coun-
sci that the city council can't be recon
vened as a board OF equalization. Do I I'M
derstand that when that council, sitting as
q board, set the time for hearing those com
plants for Monday and then before the
time came rescindcd their action and ran
away, that they can't be brought back and
compelled to do their duty? Can 1t be that
the arm OF the law is as impotent as that!
We're asking for a mandamus, brought
just as quick as we could get the papers to-
gether, and this we had the right to do.
1t was our only remedy aud our title to
1t can't be honestly questioned
At 5 o'clock the hearing adjourned until
$3.50 this morning.
Throws Down the Bars.
In referring to the argument Thursday
morning Referee Ryan saids
II propose to throw the bars down and
give the counsel the widest possible latl-
tude in this discussion, because II we have
a thorough understanding of this matter
now / think It will save time in the end. !
am convinced that this suit forms the basis
Of a very narrow inquiry"
At $3.50 o'clock Attorney w. W. Mors-
man, for the Nebraska Telephone company.
resumed his address where he left on
Wednesday evening. mo strength is gained
for the cause OF the REALTORS he said,
because the words, and all othsr taxpay-
ers of Omaha, are added to their. COM
plant. What right have they to represent
all other taxpayers? Have they been au-
| tuOTlzeO Dy eli OtueT Taxpayers % 70 w
1t will perhaps be news to some Of US that
all other taxpayers are complaining Of the
work of the Board OF Equalization. l know
Of some that are not. Take the railroads,
for example. that converge in this city
they have millions Of dollars worth Of
property, but l have yet to hear that they
have complained OF their assessments"
Why Railroads Are Satisfied.
A moment later Mr.. Morsman mad
~vertantly let slip q possible explanation oil
the silence Of the railroads, by saying thai
they we're assessed at even a lower rate
than the hve public service corporations
Then there is NJ. E. Smith G. Co., a large
wholesale house here, your honor" he re.
sumed. which is reputed to carry from
81, 000, 900 70 IS, 900, 900 Of stock alone. and
this concern Is assessed at $500. 000!'
We'll, why didn't you complain o.
them?" asked Mr.. Mcintosh.
He asks me. your honor. why l didn'
complain Of them, and therein be reveal
the spirit that a~ctustes this entire action
II isn't a question with him and his cllent
OF equalizing the assessments; it's simpl!
a question Of bringing the low ones up"
7 the 40 per cent basis" interposet
Mr.. Mcintosh.
There is no such thing as a 40 per cen
basis OF assessment. as Viewed from you
standpoint. II exists neither In law no
custom. The Board of Equalization doe
not equalize taxes by fixing the assess
ment at 40 per cent Of the fair cash value
but at 40 per cent of their estimate of tn,
fair cash value.
II think, Mr.. Mcintosh, that I have dis
covered the principle upon which you pred
ioate this action. You are seeking, not I,
have the taxes equalized. but to have Al
error corrected. You have discovered tina
the statutes give the board the right I,
correct errors, supply omissions, etc, an,
you are going to take advantage Of II. Yol
assume that the action OF the board in IL
dealing with your clients was an error
Now ! Just want you to stand on that prin
eiple and you'll see how you come out. Yor
are determined there shall be no comparl
son in this city OF one piece Of propert,
with another, but you present a bald AM
naked proposition to have the board reccn
vene and reassess the property. Equaliza
tiOn is by comparison; it's the only wa.
you can get at H."
Va Comparison Possible.
Then" asked Mr.. Mcintosh, 'yoi
couldn't equaliEe the assessment Of a stree
railway company because you wouldn't hav
another street railway company to compar
"