Omaha daily bee., 1902-03-26
TESTIMONY IN THE TAX CASE
Commissioner Fleming is First Witness
o the Stand.
FRANK MURPHY WILL Be CALLED NEXT
Referee IntImates that Realtors Are
Entitled TO Writ Unless IL Can
BE shown that IL would
BE Migratory.

BE shown that II would
he Migratory.
The turning point in the tax mandsmus
case has come; the argument which be-
gan on the morning Of March II is at an
end. and evidence is now being taken. Tax
Commissioned Fleming was on the witness
stand nearly all day Tuesday, though for
q short time during the forenoon he yielded
the chair to Relator George T. Morton.
1t was given out that Frank Murphy, presi-
dent Of the street railway and the gas com
panies, would testify, but a change in the
program was necessary on account OF the
persistent objections Of the respondents,
which necessitated d~evoting more time to
Nr. Fleming than was anticipated. Mr..
Murphy was present all day, but solely os
. spectator. Attorney Mcintosh says he will
call him to the stand the first thing this
morning.
81 shall ask him as to the value OF his
corporation property" said he, but OF
course, the corporation attorneys will OBJ
ject to the question. and / expect the ref
cree to sustain their objections. The only
object In calling him to the stand will be
to show that an attempt was made to get
these facts into the record. shall not
call the other corporation officers"
Ryan Outlines Position.
While outlining his position yesterday
morning in reference to the admission OF
testimony Referee Ryan addressed the fol-
lowing remark to Mr.. Mcintosh: THE only
difference between you and me is that you
want to go into the evidence 10 show
wherein there has been an abuse, while I
am willing to admit that there has been an
abuse. I don't think It is necessary to go
into that. My present view is that you are
entitled to the writ unless 1t would appear
that it would be ~fruitless to issue II. Tech
nically you are entitled to 1t, I am we'll
satisfied as to that, but the point remaining
to be decided is, Would the writ, II Issued,
be nugatory 70
The referee had reference to several
points which have been brought out by
the respondents. One Of them Is that the
tax levy is already void, because not made
on the date specified In the city charter, and
therefore a writ OF mandamus would not
be effective. Another relates to the man
ner set forth in the statutes for arriving
at the value OF a franchise. The referee
believes this to have been a blunder on the
part OF the legislators, but notwithstand-
ing this he doubts his authority to disre-
gard 1t.
Referee Ryan's Ruling.
Referee Ryan opened the days proceed
ings by reading a statement Of his position
in reference to the admission of testimony:
have already intimated that the motion
which has been the basis. for extended
and in my report 1 shall endeavor to con
slider the questions thereby presented.
The next matter for consideration is what
shall be the scope OF the evidence to be
introduced upon Issues of fact. On behalf
of the REALTORS II has been assumed thai
fharn A a nAaAaGNf Ahn AhnrA aha h
offered testimony to show that there existed
a possibility or, perhaps. a probability thai
Journed, as alleged, competent testimony
would have been offered IN support OF the
complaints of the REALTORS. / do not think
1t is necessary to sample the testimony fol
the purpose of establishing the probability
be nG Internationally unae for: t 1TS9 a S SSSrse mIgh!
might adopt a course which would not be
proper with reference to corporate fran
chises and the board of equalization nigh
follow the same rule adopted by me II tn,
supreme court did not expressly repudiat,
that rule. The question is of too mucl
tiously settled.
Here Judge Ryan recited a case in tn,
supreme court in which he acted as counse
and in which 1t was held that a board o
county commissioners could by mandamul
be compelled to consider and act upon
complaint, but the court could not contro
the boards legal discretion. He continued
4 w HOl ItkdTu IL as necessary at Uni
time to limit the number Of Witnesses a
to any Issue Of fact except with referenc
TO the action of the Board of Equalizatiol
with respect to complaints against the fv
public service corporations described !
six witnesses for the REALTORS and a Tx
number for the respondents will answe
number will be thus limited. L canno
anticipate what other issues should he de
termined and they win be disposed Of a
ing.
Mr.. Mcintosh moved that the number @
attorneys for the respondents, when
should come to the examination Of wit
nesses, be limited to one. The referee over
ruled the motion.
Commissioned Fleming Testines.
Tax Commissioner Fleming was called (
the stand. For an hour he gave evidence q
TO various pieces Of property in the cit
owned by the REALTORS, William G. Shrive
and George T. Morton, the purpose beln
TO show that they were property owners an
taxpayers, and therefore qualified to com
plain Of the assessment OF the corporation
He refreshed his memory on these point
by reference 70 the tax rolls, which wei
offered in evidence. Twenty such exhibit
were introduced.
Attorney Webster objected TO this teI
timony and cited in support Of his objeC
tion all of the arguments of the respont
ents against the issuance OF the writ
mandamus. The objection was overrule
City Attorney Connell interposed an oil
lection after each question OF Mr.. McIr
tosh. His objections were also override
George T. Morton was called to Il
afanA III uuaa agEad N axpIata 49,