Omaha daily bee., 1903-05-17
following table:

Totals. ......... S45S. 25 $276.0O
At first glance this disparity of valua-
ion would indicate n s~hrinkage of SO per
cent in the assessment of lands and
rhattels within the last sixteen years,
put upon close inspection the comparison
proves misleading If not absolutely de-
In 1886 the area of cultivated land ag-
gregated T,467,372 acres, with an as
5essed value of $50, S,937. while in 1902
the area of cultivated land aggregated
17,64S, 795 acres, assessed for $6a,625,-
100, or very nearly double the amount
for which unimproved lands were as
sessed in 1886. Manifestly the area of
cultivated land which sixteen years ago
was confined to three or four tiers of
counties west of the Missouri has been
extended nearly to the Colorado boun-
Diary, and this includes millions of acres
in the semi-arid and sand hill regions
that were not even taxable sixteen years
ago. In 1886 there were only seventy
six organized counties in Nebraska,
while in 1902 there were ninety counties.
The same material change is noted in
the unimproved Land area. In 1886 the
acreage of unimproved lands assessed
for taxation was limited to 9.97S,156
acres, assessed for $29,154,S60, while in
1902 the taxable area of unimproved
lands includes 10, 1S2, 1896 acres, assessed
for SIT, POI. In a nutshell, the tax
able lands of Nebraska were assessed
for $61,403, 797 in 1886, while in 1902
they were assessed for $50, S,013, or an
increase of $21, 554.216.
A striking confirmation of the fact
that there has been no material decrease
tween 1856 and 1902 is shown by com
parison of land values in the leading
counties. Take for example Douglas,
Cass and Gage counties, which represent
more than 10 per cent of the assessed
land value OF the state. In 1856 i'm
proved lands in Douglas county were as
sessed for $16.59 and unimproved lands
for $10.35 per acre, at a total valuation
Of $2,677, 946. In 1902 improved lands
in Douglas county were assessed for
$17.29, which multiplied by six is equal
to $103.75 per acre, and no unimproved
land reported, with a total OF SO, 1923,
or an increase of $591,SS over 1856.
Cass county reported 1,394,597 acres
of improved land, assessed at So per
acre, and 2OS,572 acres of unimprovec
land, assessed for $3.Ss, or a total val
uation of $1,603, 1859. In 1902 Cass
county reported no unimproved lands,
but all it's lands were assessed at $3.50
per acre. which multiplied by six is
equal to $46.45 per acre, or a total of
S 2,61S,471, an increase of $1,015.3 O2.
Improved lands in Gage county were
assessed at $4.93 and unimproved lands
at S4.O1 in 1885, while in 1902 improved
lands in the same county were assessed
at $5.37 and unimproved at 1884, with
a result that the aggregate land assessed
in Gage county for 1886 vas $2,265,4 S6
while in 1902 it was $2,s39. 702. an In
crease Of S574,216.
The shrinkage in the assessment o.
live stock, including horses, mules ant
cattle, and in chattels like steam en-
gines, carriages and watches, within thu
past sixteen years does not justify thu
conclusion that these properties hav,
been systematically undervalued within
the past year or two as compared witt
the period of fifteen or sixteen year
ago, but rather that a very materia
change has taken place in their selling
/. price, or a very large increase in thei
number has reduced the average qualit,
t while increasing the quantity.
For example, the total number o
horses assessed in 1886 was 377,S7SS as
sessed for 1857 ,O27, as against 643,37
in 1902, assessed for $4,66s, 100. In i5s
the number OF cattle assessed vas 1883
eO1, which at an average value Of $7.9
per head. aggregated 1915, 032, Will
l. in 1902 the total number Of cattle a
sessed was 2,363,252 head at an averaG
{ OF $3.50 per head, a~ggregating S10,161
100. The manifest ~shrinkage in IL
average price is due to the fact this
s there were probably more calves IL
cluded in the total number of cattle a
sessed for 1902 than there were hea
of cattle of every g in the returns Il
y 1886.
The number Of steam engines I'm is,
< was only 1853. ~aggregating in value so
'e 256, while in 1902 there were return,
N 2,9S6 steam engines, aggregating
'r value $233,171. The ~shrinkage repr
a sents not only drop in prices, but Il
d wear and tear OF a large number of t
he engines that were new sixteen yea
n ago.
n AS a whole. the assessment of Ian
C. and chattels in 1856 represented fro
IL one-hfth TO one-sixth OF the actual val
ut Of these properties. About the SAL
% ratio prevailed in 1902 in the leadi
lie counties for more than two-thlrds OF
&C. the assessed property values, railrOa
ed alone excepted.
Now. as to the railroads. In 1885 I