Omaha daily bee., 1903-01-18

.
Besides the reductions specified above it
is estimated by the tax commissioner that
the smaller alterations will further cut
down the rolls S147. 900, which would make
a total reduction S5OO5O0 to be subtracted
from the one item Of increase, S4,SS5, 900,
and leave to be added to the aggregate
amount of the rolls returned by the
Board Of Review, $4,Ss4 500
The one element of uncertainty in those
figures is the gross amount of the smaller
reductions and, as that amount varies
greatly from the estimate of the tax COM
missioner it is safe to place the present
total Of the assessment rolls at 1929 500 OOO
Levy should Be Low.
With that assessed valuation the amount
of revenue raised for both city and school
purposes last year could be obtained from
levy of 81 mills The estimates of the
city officers upon the tax Of 1903 have con-
templated a levy of 10 mills and at that
rate the city could have the limit allowed
by the charter, 81, O4O, 900, as compared with
1903, 900 last year, and the schools $255, 900.
as compared with $3.50 last year.
When the board was called TO
order yesterday morning ali of the
members were present with the ex-
ception of Councilman Hoye, who has
been seriously i'll for several weeks and is
not yet able to be out. Mr. Hascall at
once announced that after reading the able
opinion OF the city attorney he had made
up his mind on the question of jurisdic-
tion, and as he believed the other mem
bers had also, he thought It would be best
not to waste the time Of the board and
| the attorneys for the railroads in hearing
argument on that point. He said that he
L g. l.. \
torney upheld the law requiring the board
| to take the valuation of railroad property
as returned by the State Board Of Equali-
zation he would have been influenced in
! his action by that opinion, but since he
| had read the city attorneys opinion he
! had for the first time made up his mind
| that this board had jurisdiction in the
| equalization Of the railroad assessments as
returned by the Board Of Review.
Moves to OverruIe Protests.
Mr.. Hascall moved then that the protests
Of the railroad companies against the juris-
diction OF this board be overruled without
further delay to the end that II the rail-
road companies desired to get a decision
from the courts upon the point they would
have time to do so before February, wher
the tax levy must be made. This motor
was in fact carried when IT was suggested
by J. H. Mcintosh, as "a friend OF thu
court" that in the interest OF regularit.
OF procedure and completeness CT the recorC
the railroad representatives be given al
opportunity to be heard on the question o
jurisdiction before taking action.
Charles ]. Greene, counsel for the Bur
lington road, was then called upon to ad
dress the assemblage. but his argumen
was treated more as an oratorical trea
for the entertainment of the councilmel
than a regular part OF the proceedings. II
was first placed in the middle Of the floor
so that all could hear to advantage, an,
members and spectators then settled dow
in their chairs to enjoy hts eloquence. Thi
sentiment was so apparent that Mr.. Green
manifested his dsapproval in the openin
paragraph OF his argument in words some
what Hs follows
The question OF railroad taxation is no
only OF vital concern to the general public
but closely touches the interests Of ever
individual citizen. II appeals to our ven
Grafton for government and our respect 70
law and therefore we should not approac
IN with levity, or treat It lightly. I ar
disposed 70 treat this matter seriously"
Speaks of constitutional Power.
Mr.. Greene then reviewed the constitu
tional provision for taxation, giving EN-
phasis to the grant OF power to the legis
lature to provide the manner in which th
value Of property for purposes Of taXatio
shall be ascertained. He pointed out ais
that the constitution confers upon the legis
lature the right to confer upon nun
inequalities power TO levy taxes for mu
nicpal purposes, but further provides tina
these taxes shall be uniform with respeC
TO persons and property. and the legis
lature has tie right TO provide the man
ner in which these taxes shall be leviet
Taking up railroad taxation, he said.
"Since 1859 the legislature has maintaine
distinct policy with respect to the as
scssment of railroad property, and II is
policy not peculiar to this state. II pre-
: walls In nearly every other state in n
United States, and therefore 1t must /
soundly based, for the courts, state an
federal. have approved, sanctioned and eve
eulogized II. And since the people OF a
% our states and the courts believe IN
{ IL would hardly seem possible that a mi
r nicipal body would wish to place itself
an attituGe Of hostility to this position
, the people and the courts"
Railroad property. argued the lawyer
c unit and not a group Of separate pro,
critics. He dwelt at some length upon q