Omaha daily bee., 1905-12-15

been for such payments bankruptcy and re-
pudiation would have come not only to the
State, but to Its municipal components
And this, too, was in the face of assess
ments VIGOROUSLY out of line with the as
sessment of private property and most I'm
equal and unfair.
The assessment of railroad property for
1904 was of such outrageous character and
SO defiant of right and justice that there
came to the officials of the roads a plain
duty. The rights of the stockholders had
been invaded and the constitutional guar
antees of the corporation had been vio-
lated. The assessment of the property OF
the Burlington WAS increased Is per cent
over that of 1903. This was done arbitrar-
lily by the State Board by taking property
that had no situs or place In Nebraska,
like the expensive terminals in the great
cities of Chicago and st. Louis that cost
many millions, and including IL in the as
sessment, and by jumping at the conclu-
sion that as the other property in the State
might perhaps be Increased 20 per cent to
so per cent, therefore railroad property
should be increased in the same ratio
The writer we'll recalls that when he was
before the State Board, presenting in ar
gument the facts and figures that would
interrupted by the most prominent mem
Der of the Board by the remark that the
coming assessment would show increase
of 20 per cent to so per cent over 1915,
therefore the railroad property must be
increased in similar ratio. The writer re-
piled: II am neither a prophet nor the
son of one, but / predict that instead of
20 per cent to 80 per cent increase 1t will
be found that the increase. including even
the large amount of personal property that
has heretofore escaped taxation, will not
be more than 30 per cent, and II you in
crease the Burlington property so enor-
mously, because of your guess, it will be
too late to remedy the wrong when you
find you are mistaken"
The returns of the local assessors
showed how erroneous was the statement
or guess of the Board. Property other
than railroad was increased not over 35
per cent and including the very large
amount of personal property that had been
hid away and never before turned in to
the assessor 1t was "a per cent.
An interesting part of the State Auditor $
report pages 1863 to 1859 is the following,
showing the assessments of 1903 and 1904:
In 1903 the total of all State as
sessment was ............g..... $lSs, AS, 3d. N
Deduct railroad assessment. N,2S4, S46 %
Leaves other property. (. .s16l, 173, 4SS. %
In 1904 the total OF all State as
sessment was .......s....9.....s 294, 779, 5Ot
Deduct railroad assessment..... 46,1T, 564oC
Leaves other property ...... .S24S, Oe1 ,8Sl U
Deduct assessment of 190S...... l6l, 17S, %
Shows an increase f.......S 81, i2S. "
being an increase of 81 per cent. as against
an increase of IS per cent on the property
of the Burlington Railroad.
When 1t is considered that in 1893 all the
Railroad property was exposed for taxa
ton and was fairly assessed, while In the
same year all other property was under
assessed and an enormous amount escaped
the view of the assessors. the cause of the
railroads is fairly shown and the merit OF
their side of the controversy is evidently
apparent and real. One advantage that the
private owner has over the railroads il
that the property OF the Railroad is known