Omaha daily bee., 1903-02-11
MAYORS ANNUAL MESSAGE.
Condition of the Oity's Business and Record
Of the Year.
SUGGESTIONS TO THE CITY COUNCIL
steps TO Purchase water Plant Urged
aud Additional Fdnds TO Pro-
. for Public Needs I'm
Several Directions.

oeNeraA directions
Mayor Moores submitted his annual mes
sage to the city council last night. Its
text follows:
To the Honorable City Council Of the
city OF Omaha-Gentlemen: The long de-
lay IN securing the annual reports from the
poned the presentation of the mayors an
nual message, which according 70 custom
was due early in January.
The year Just closed has not presented
any peculiarly new or remarkable prob
lens, but the conduct OF city affairs dur
ing that period has been. creditably con-
sentative and on the whole satisfactory.
Equalization and Taxation.
No subject in municipal AFFAIRS is deserv-
ing OF more careful consideration than that
OF taxation. The payment Of a reasonable
and proportionate tax upon his property Is
:. duty which every property owner owes TO
The public, bat inequalities I'm taxation are
the worst form of oppression.
Each, year since the charter OF 1897 went
into effect insreaslng efforts have been put
erty values. hut section xcvlii of the char
ter was an obstacle seemingly i~nsurmount-
able. The section is In part as follows;
Provided. that the tax commissioner shall
take the valuation and assessment of rail-
road PROPERTY within the city limits from
Every one Is familiar with the fact that
In Omaha as returned by the State Board
Of Equalization, do not equal the hftieth,
and in many cases not the two-hundredeth
part OF the actual valuation. Accordingly,
In order to- minimize as far as possible this
injustice, equalization has heretofore been
made pm a basis OF from 25 to 40 per cent
In the fall Of 1902 It was determined to ig-
more this special provision of section xcviil
OF the charter on the ground that II is un-
CONSTITUTIONAL Dis being contrary to the con-
proportionate. The tax co1missioner. tine tho
Board of Review and the Board Of Equali-
zation all took this view of the case and
have worked in harmony to secure a fair
and impartial appratsement at actual cash
values. The tax commissioner In his In
teresting annual report sums up the prom
lnent features in the assessment for 1908 as
"First-The assessment Of all property
real and personal, at a fair cash value IN.
stead Of a percentage of fair cash value Oh
'second-An increased assessment Of tn,
capital stock of incorporated companies OF
about 4,0O0,OO0, the Pacific Express company
coorTpSorstlSSs Of o Sp8 ss s0 (. 1'An0' Oh
"Third-The assessment Of railroad prop
erty locally at fair cash value IKE al
ures of the State Board OF Equalization
believing that any provision for the assess
fnent OF any. class of property otherwis,
than in conformity. to the constitution
would not be valid"
Last years assessed valuation on rail
roads within the city of Omaha, as fxec
by the State Board of Equalization wa
aa All a. Sxsd Inc Inc tS xst Eity hoard 3, E geaaii "a a
ton. was SIS, 1870 or an increase OF sos,
7~02,153.6O over last year. Z
all property within the city on a 40 pc
cent basis was approximately $37,616,0 DOG
o46.oCo. The assessed Value Of real estat
this year was fixed at 81, S9S, 1856, while tina
OF personal property was placed at s57,
S''G siss, los, eos. It viii be essen seem. therefore
that the increase over last year was ss5,
3b3.905. This increase was entirely on per
sonalty and is accounted for in large par
by the raise on railroad valuations.
The effect of this equalization will be
very material reduction in the annual take
to be paid by individual property owners
Tax Collections,
The record made by the city treasurer 1
1902 was even more notable than that G
came deiinauent juiyd and SO visorousi
was the work Of collection prosecuted tha
Of personality collections being GA. Will
that OF realty was et.5a
were collected. A-number of improvement
were made for which assessments WEI
levied and bonds and special warrants 4
sued and yet the balances show a net d.
crease OF $500 in our special assessmer
The following statement Is furnished n
by the city treasurer:
Assessed valuation for 1sOa. ..... sS7, 616, 1856
MIL levy ..
1909 tax collected lnSO s4s,ss2
Percentage Of 1902 tax collected. SAL, d
vided as follows;
Assessed valuation SOS, SSS,35
iMHa1l levy ;c:d'""". sss sVo
1909 tax collected tnetj. .:....... M,O6i
Percentage OF 1909 tax collected, A.5s.
PERSONALITY.
Assessed valuation .-....,......$ S,726,815
Mill leNy, ..."r.-....s",.....
1909 tax Collected Cnetj........ ai'Sio
N - 4On0 - n A
Total Of 1909 levy .....,...........$ 1,12S,4S4
Total OF all regular taxes col
For sse' tSe wear 1909 - h sss,,5si
For back years ,.........-,.. 225,1S2
Solleetions q the hs rs yTeS1T 1909 exceed the le'
occurred prior to the year 1900.
Special TaxatiOn.
well-considered charter amendments a
Vneeded In relation TO the making OF spec
improvements and the levying OF asses
ments therefor. For many years the chs
ter provisions upon this subject have be
apparently framed to enable property ow
ers bepehted by them to evade payment
mosf trsvisI ~ y tech2nhiecah nRbtectians 10 VII
the courts have been all too ready to
ten. The conditions surrounding spec
considerable. IL Ii IN outrageous situati
when property owners can defeat spec
assessments a decade or more after tn
levy without any proof OF Inequality in {
taxes. but solely on some halr-sphtu
technicaity, When a large proportion
possibly all OF, the other owners of proper
assessed for the Improvement have pi
their assessments In full.
I think 81 may be laid down as a q
eral principle that taxes and assessmel
should be Absolutely certain and equal
their operation. IL one person escapes
should escape; AZ one pays, all should p
There Is one provision in relation TO E
tain classes Of public improvement a
has occasioned the greater part OF this
justice and uncertainty and has cost
city at large hundreds OF thousands OF q
lars. It. is the provision requiring as
jurlsdietioual prerequisite to the ORDER
OF repavlng.f a petition signed by pers,
owning a majority OF the taxable fr
feet of the property within the distri
also the provision requiring a similar thr
fourths petition for street grading VIII
the entire cost Is 70 be paid by special
NURSING MOTHERS
mothers poor health is ba
enough for the mother b.
-, All e. IL