The independent., 1903-02-05
THE LEGISLATURE
Adjourned to February 9-Revsnue Com
mittee Working on New Measure
Corporations Busy

1SIatuTe d0JOuTHcu W TCpl UGLY ~ AZ
order to give the joint committee on
revenue and taxation an opportunity
to draft bill. This week the commit
tee has been busy-and so have the
corporations!
The two open meetings of the COM
mittee, Wednesday and Thursday
night of last week, were curiously
enough devoted almost entirely to
discussion of one point-Whether the
city tax commissioner in Omaha
should be permitted to assess the
railroads for municipal taxation, or
whether the law should stand as II
is. permitting the tax commissioner
to assess all property except what
the state board has assessed.
In behalf of his railroad, John n.
Baldwin, Nebraska's nonresident
boss, instructed his members of the
committee-whichs seemingly includes
about the whole push, except LOOMS
(fusionist) of Dodge-regarding the
redistribution" theory; and J. H. Nc
Intosh, in behalf of the Omaha Real
Estate Exchange, made mastery
appeal for local self-goVernment. OF
course, BALDWIN, Will VIII.
The Independent is still of the opin-
ion that no satisfactory solution of
the problem will be had until the state
board is deprived of it's power to as
sess railroad property. 1t should be
empowered to secure all the necessary
information which will enable it to
arrive at the fair cash value OF all
railroad telegraph, telephone, express,
sleeping car dining car, and freight
dispatch company property and fran
chises within the state. The mileage
method of dividing up this valuation
among the various counties, works all
right with most of these kinds or
property, although some modification
perhaps ought to be made in the case
of telephone property. Then the
board should certify this fair cash
value to the county authorities.
When the county board sits as a
board of equalization, it should then
assess the railroad and other such
property in accordance with the stand
ard of valuation employed in assess
ing other property. The state board S
certificate of fair cash value' would
simply be guide for the county
board
In determining the levy for state
taxes, the state board would have a
substantial guide as to the standard OF
assessed valuation employed in the
various counties, and the levy could
be made hign or low in accordance
with the standard used, the chief aim
being to require the same amount OF
state taxes to be paid on each 500 of
fair cash value" no matter in what
county it may be located. If $4,000
mile of road in one county should be
assessed by the county board at $1O,-
600, that would be prima facie evil
dence to the state board that all prop
erty in that county was assessed at 2O
per cent tor 1-5) of it's fair cash value
If another mile of that road in an
other county should be assessed at
$4,000, it would be evidence that al
property was assessed at 80 per cent OF
fair cash value. And so on for al
the counties having some railroad
mileage-which would include all but
five counties.
Now, levy of mills on the first
county anu on Ine second WOulC
equalize the state taxes. Each mile Of
road would pay $50 state taxes. Eaci
hundred dollars of fair cash value
in either county would pay II cents
state taxes.
For municipal purposes the munic
ipal assessor should be allowed to as
sess railroad property within his jrl
risdiction without regard to the mile
age theory. State government cover
the entire state, and, consequently
every foot of railroad within the state
hence, for state purposes, if it wer
possible to do so, the entire mileag
of any given railroad ought to b
taxed as unit; but as the constitu
tion seems to prevent that, state take
must be levied upon the returns mad
from the various counties, and the di
vision between the counties can bes
be made on the mileage theory. BE
sides, this is amply sustained by th
highest courts in the land. Count
government covers every foot of tn
railroad within the county, and a
state and county taxation are so boun
together, there is no escape from th
mileage plan. Collectively the variou
county governments cover every foe
nf Y.ailrna1 within tho cto