Omaha daily bee., 1905-09-28
COUNTY ASSESSORS TO COME
Everyone Who Handled Railroad Asses
mSnt Will Testify in Tax Case.
NORRIS Brown WILL ISSUE SUMMONS
ES-state Auditor weston says He
Thought Land interests Were
Not Assessed at Full
value.

AZ the hearing Of the Union Pacific pro-
test on its state assessment Wednesday
morning Attorney General Brown gave no
tice of his intention to summon every
county assessor in the state handling rail-
road assessments before the hearing closed.
The taking OF testimony In the tax matter
was resumed before Special Examiner Pear
call in the north court room OF the federal
building Wednesday morning. with ex-
Auditor Of State Charles Weston on the
stand. and terminated with Prof. Albert
=, Davidson Of the University OF Nebraska,
The entire morning was consumed in the
examination Of Mr.. Weston. His evidence
was, In effect:
81 was a member of the State Board Of
Assessment and Equalization in 1903 and
1904 The assessment OF the Union Pacific
property in 1903 at t6,22 $50 did not then,
nor does the assessment on the same prop
erty for 1904. represent the actual value OF
the property. The railroad was assessed
as all other property, but not at full value
All property was assessed practically uni
formly. The values were placed on the
basis OF the evidence furnished by the
schedules OF the railroad company and such
other sources OF information as the board
had. do not think there was any par
property in 1904 over that OF 1903, at least
that Is my recollection. In making up a
railway Assessment the state board made
no personal investigation; that was left TO
the local assessors. We applied the same
basis of uniformity in 1903 on all properties
and fixed the value of the Union Pacific in
round numbers at &6000,0OO. This was on a
basis OF from one-fourth to one-twentieth.
This rule was not applied in the assess
ment of 1904, when the valuation was placed
at not less than one-hfth.
Seconded Marsh's Motion.
II seconded the motion OF Mr. Marsh
asking a reduction 70 S1O5OO per mile in the
Union Pacific assessment, but the motion
| was lost.
II moved that all roads be assessed as
/ a unit and tho value be distributed over
all mileage, but that motion was also de-
| feated. My motion was to make uniform
assessment per mile after ascertaining the
main line and branch mileage"
In his cross examination by Attorney
General Brown, Mr.. Weston said:
without reference to the s4oO 900, 900
/ grand assessment roll, It was the earnest
desire OF the board to ascertain the actual
value of the railroads and assess them
fairly.
|
by the clamor OF public demand or the
press. do mot think any member Of the
board permitted his political fortunes to
be influenced by his action as member
of the board. Representatives OF the Union
Pacific came before the board of equal
ization and wanted the assessment lowered
The valuations of all property were made
| by the assessors. The valuations were
| raised in twenty-four out of the ninety
counties Of the stat, but none was low
cred"
Not mt Actual value.
John N. Baldwin, in his redirect examina-
ton of Mr.. Weston, asked him II he would
swear that all lands in Nebraska were as.
sessed at their actual valge. Mr.. Weston
replied: - e,g 1911
81 will not swear that Nebraska lands
were all assessed at their actual value as
originally returned by the assessors. MY
private opinion is that the lands were moi
assessed at their actual value"
The witness had no recollection that Gov.
ernor Mickey had said he would favor tht
Marsh resolution were he assured It would
not operate to reduce the railway assess
ment below $460O0,0O0.
1t now begins to look as II the taking
Of testimony in these cases will be con
tinued indefinitely Attorney General Nor
ris Brown said at noon Wednesday he in
tends to summon all the assessors in th'
state that had anything TO do with thu
assessment Of railroad property. and tina
the examinations would be held here a
the federal building In Omaha.
Mr. Baldwin said the examination of tn,
assessors would, in his absence In the east
be undertaken by C. L. Dundy.
The examination was resumed at o'clocl
| T,
Of the state university the stand.
DavidsOn's Land Values.
Prof Davidson estimated the value of tn
lands OF the state Of Nebraska to be 5000,
OOo.OOO of which the cultivated lands repre-
sented $500, 700 and the uncultivated land
$780, 10000 This value he placed in tn
lands in 1904 He had received reports from
every county in the state and had person
ally visited sixty Of them The total valu
! OF the products of the lands of the state II
1904 was approximately S160,O0OOOO.
Upon his cross-eXamination by Attorne!
General Norris Brown he said:
my information relative to the value anC
acreage of corn in 1904 was received from
representatives in the field. about three
men to every county. These were mainl!
elevator men who were in close touch will
the farmers. In estimating total values tn
rule was to figure 1t as about 20 per cent o.
the gross producing income of the lands
About 100000 acres OF lands were re
turned for taxation, all of which wer'
practically cultivated or improved lands
leaving some 100000 Of uncultivated o.
unimproved lands"
The examination of witnesses was con
cluded for the present with Prof. Davidson
| testimony and the hearing adjourned. sub
ject TO call by agreement OF counsel 70
the examination of the assessors to be sum
moned.