Valentine Democrat. (Valentine, Neb.) 1900-1930, 1904-11-03

land in every complaint. and IN every
appeal that had been made to them
as shown by the true history written
in the records of these different Of
fees. as we'll as in the reports of the
lsuDreme court. Hence, instead OF the
people desiring to give this state board
Of equalization more power, they de-
sired that they first fulfill their duties
as to the power they had. But, in
stead of carrying out this desire on
the part of the people after election,
a new scheme was evolved, and that
was that a new revenue law should
be enacted, and that in it all Of the
power of the people as to local taxa
lion. as to their right to select by their
ballot their own local assessors, should
be wiped out and the little protection
and power that the people had should
De taken from them and lodged in
his same state board of equalization,
which was made by this law the alb
solute and unqualified car OF the tax
ing power Of the state. the sole tri-
bunal as to questions OF taxation. 1t
lays down the rules and regulations,
and transmits them to the county as
SCISSOR, and the county assessor, at the
peril Of losing his Office, is bound to
follow them.
That this new revenue law was en-
acted as hereinbefore indicated, and
inspired as hereinbefore suggested, by
1.-The corporations seeking to farther ad-
vance their interests in the premises,
let me call your attention to it's diff
ferent provisions.
1t is provided that the lands of the
people Of the state shall be assessed
but once in four years. Section 121,
I'd paragraph.
That the property Of the railroads of
the state snsl be ass essed every year.
Section "a. And thus this high valua-
ton that has been placed upon the
lands Of the state at the last assess
ment shall stand as against them,
without power to in any manner
change it, for four long years. and the
people are left to trust this state board
Of equalization that has heretofore
failed to do It's duty to keep the rail-
road assessment as it is, or at least not
to reduce it.
This local assessor is county Of
ficer, elected for four years. Section
10.
His salary ranges from $3.50 to ST.
400 per year, section %; besides So "a
day for each Of his deputies, section %.
You are not permitted to elect your
own local assessors in your respective
townships, but the county board and
the assessor appoint these deputies, de-
termine the number. and they are not
necessarily taken from the respective
wards or precincts in which they live
The county assessor being authorized
to discharge the local assessors, and
to re-appoint who he may see fit, with
out any consultation with the county
board. Section 20.
So much Tor it's centraliZing effect
as well as it's, cost, and its deprivation
of the people Of their right to local
self-government.
That this law was inspired by the
railroads themselves, and that you can
hear the ring Of the bell and the toot
Of the whistle in every section, let me
| call your attention to some further pro-
visions thereof, and prove by the law
itself that wherever it lays it's hand
upon the individual it lays upon him
the strong arm of the criminal law of
the state. smirching his reputation and
stealing his good name; but where the
| arm OF the law touches at all the rail-
road corporation, or the telegraph or
| others heretofore assessed by this same
state board Of equalization, there the
frOwn and the disgrace Of the criminal
law is removed, and the smiles and
beauties Of the civil law take it's
place That while the criminal law is
to grasp the county assessor, the local
assessor there is no law enacted that
touches. or in any manner interferes
with the goOu name Of this same state
board of equalization against whose
acts the entire state stands in revolt
If any assessor. or deputy, refuse or
neglect their duty. they are guilty Of
misdemeanor. and upon conviction
shall be fined not less than $40 nor
more than $780, Section 27.
II any individual fails to list his
property, or to answer inquiries when
made. then he is guilty of a crime and
subject to fine OF not less than $50
nor more than $4,000. Section SO.
And il he knowingly sweers falsely
he is guilty OF perjury and punished by
Imprisonment in the state penitentiary.
Section 53. The same as to corporate
officers: being the only section where
the criminal law is to such officers ap- !
piled.
If the individual fails to report or |
list his property with the county as
SCISSOR, then his property is to be listed |
by the assessor. and as a penalty, the |
valuation thereof is to be raised so |
per cent. Section So.
The farmer. the mechanic. or other
citizen. can not even move Or tear down |
a building. old or new. on any land |
where any delinquent taxes are un-
paid and if he does he is guilty Of
misdemeanor. and upon conviction
thereof shall be fined in a sum not ex-
ceeding 800 and costs; and moreover,
be liable to the county in a civil ac-
ton for the amount of all delinquent
taxes on said real estate. Section 100.
Further, any county officer (not state
of1icer). who shall fail and neglect or
refuse duties imposed, shall be deemed
guilty Of misdemeanor, and upon
fined not less than $50 nor
more than $500.
This state board is given by this
law the power to even take from the
DeODle their own comfy asSeccor ubo, |