Omaha daily bee., 1905-08-10
WILL COMPEL ASSESSMENT
Attorney General Says WOOdmsn Of World
Must Pay Tax on Reserves
THREATENS TO BRING SANDAMUs SUIT
state Omcial Declares Action of
County Board In striking
Assessment from the
Rolls IL lmeEal.
(From a Stan Correspondentl

LINCOLN, Neb., Aug 9-(Specisl Tele-
gram )-"Unless the county clerk OF Doug
las county proceeds Immediately to extend
the assessment of the reserves of the Wood
men of the World and the woodmen Circle
In his book this department will institute
mandamus proceedings said Attorney
General Norris Brown today.
The action OF the county board in strik-
ing out the assessment OF the 100000 re-
serve is without authority Of law and a
nullty. do not want to drive the organ
ization from the state, nut the law and
constitution Of the state requires the assess
ment Of the reserve and they must be en-
forced"
The action Of the county board Is a null
lity according to Brown, who states that
their sole power is to meet and make the
levy, even II they might at one time have
had the power to drop the assessment Of
the reserve from the books which he de-
nies He asserts that there is no way in
which the property can be exempted with
out a violation OF the laws, and asserts
that he proposes to see that the statute
and the constitution are upheld. He stated
that no action on the part of the state
Board Of Equalization and Assessment
which recently Issued the order TO County
Assessor Reed TO assess the property, Is
necessary since his department can act on
its own motion under the direction of the
governor. He said that the extension will
not have to be made for several weeks, and
before the time expires mandamus pro-
cedings will be instituted in the supreme
court which has original jurisdiction in
revenue cases
other states i'm Same Condition.
Brown said this afternoon that the or
derly and legal method to pursue had 1t
been desired to test the right to tax the
organization would have been for the lat
ter to have brought suit to enjoin the coll
lection Of the taxes. He says that he has
examined the constitutions Of other states
and has failed TO find where they provide
for the exemption Of such companies, and
on that ground he bases his belief that the
organizations will not carry out their
threats to leave the state, although he
states that he has no desire to force them
out, unless such result should follow the
enforcement of the law, violation OF which
he cannot condone.
Governor Mickey, who returned to the
city this afternoon, when asked about the
matter. stated that he would consult with
Brown. He said that the question as to
the taxation of the reserve had already
been made an issue in a suit brought by
the Royal Highlanders in Hamilton county,
where the order has it's headquarters 1t
is pointed out that there could be no i'm
mediate action II the state board were re-
uuired to act, since a majority of the men,
bers are out Of town. It is regarded az
significant at this Juncture, that one mem
ber, A, oalusha, the secretary Of state,
voted against the resolution Of Treasurer
Mortensen, which was the basis for the
order requiring the assessment OF the re
serve ....... gen.. ...
The attorney generals once is authority
for tho statement that there can be no
attempt on the part Of the state board,
which is supreme in all matters relating to
taxation, to apply any penalty to the Doug
las county board, although similar act
by County Assessor Reed might have sub
jected him TO forfeiture OF his once.
Regarding Attorney General Browns
statement that he would force the county