Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1906-05-18
SUPREME COURTS BUSY DAY
Decides Business Colleges are Schools and
Exempt From Taxation.
WESTERN UNION MUST PAY TAX, HOWEVER
Court Holds Company Took wrong
Method Of Testing Legality OF
Assessment aHd Must Pay
the Tax.
WEsIERN UNIoN MUsI PM W, HOWEvtI
prom a stan Correspondent)


preme court this morning afhrmed the
decision Of the lower court in the case
Of the Rohrbough Business college Of
Omaha to the effect that the college is
school and Is therefore permitted to deduct
from it's value for assessment purposes
that part used exclusively for school pur-
poses.
The court also found for the Van Dorm
Iron Works which sued for a balance due
on steel cells placed in the state peniten-
tiary. The auditor refused to issue the
warrant because the company had failed
to put in sewer connections in six of the
cells though the board allowed the bill and
passed fsvoraby upon the work done.
William a Simmons, who brought habeas
corpus proceedings, was ordered released
after an attack on the dipsomaniac law
under whose provisions he had been sent
TO the asylum. The court did not pass
upon the constitutionality Of the law.
Western Union Must Pay.
The Western Union Telegraph company.
which sought to enjoin the collection Of an
increased tax levied by reason of an in
crease ordered by the County Board of
Equalization on its property, according to
the supreme court, sought to secure relief
by the wrong methods and therefore or
dered the judgment OF the district court
reversed and the cause dismissed.
In May, 1904, the county assessor Of Doug
las county gave TO the company's officials
a blank upon which to make out the
company's assessment. This was returned
with the personal property valued at $780,
s08.50 and the gross receipts at &27 092 o.
The two items made a total personal val
uation of A7,S0l.19. The county board
served the company with a notice. to show
cause why its assessment should not be
increased. After a hearing the assess
ment was placed at 1880 and the
sessed value of the personal property was
extended on the records at $3.50 instead OF
50. 49, returned by the assessor. The tax
against the company was SAT-. The COM
pany offered to pay taxes on its tangible
property. $40, POS 90. This sum was refused
and an injunction was asked for to re-
strain the county from collecting any more
taxes THAI was rendered. After a hearing
the injunction was granted. In reversing
the case Commissioner Ames said:
AN action in equity will not lie when
the plaintiff has a plain, adequate and
speedy remedy at law"
He also held it is right and proper to
take into consideration the gross receipts
in arriving at the value of a franchise.
Mrs. Ogden Loses Insurance.
The supreme court has reversed the de-
cision Of the district court Of Douglas
county in the case wherein Mrs. Mable p
Odgen, widow of the late Charles Ogden
secured a verdict against the woodmen
of the World for $500, the amount of a
policy carried in the order by the deceased
II was shown Ogden failed to pay an as
sessment levied for the month OF November
He died the following January. The widow
attff al cir hat A,,z
was in good standing and denying the
legality of the assessment as IL was made
By the sovereign commander and the A.
nance COMMITTEES rather than by the SOW
ereign camp. The court holds under the
laws OF the order an assessment is due and
payable each month unless RENTED and
consequently the deceased was not a mem
Der in good standing at the time OF his
death. The case was remanded
In Affirming the decision OF the lower
court of Douglas county in the case OF
Bertha Getzschmann ct al against the
county commissioners Of Douglas county.
the court holds that when rival news
papers set up claim for county printing
and the commissioners after a hearing in
good faith award the same to one of the
papers, a court of equity will not Interfere
by injunction to restrain or control it's
the printing of the delinquent tax list OF
the county and two rival papers secured
the work after a hearing as TO the ability
OF the papers to come up to the require
ments of the law governing such publica-
tons. The board OF commissioners was sus-
tsined.
Road Must Pay for Streets.
The Omaha Bridge and Terminal COM
pany will have to pay the city OF South
Omaha nominal damages for condemninR
its streets and alleys for the purpose OF
laying tracks. The case is reversed. When
the railroad company and the city council
could not get together on an agreement as
to what damages should be paid the CITY.
the company condemned the property and
the district court allowed the town 50 dam
ages. The supreme court holds the city
has the same property interests in its
streets as private party has I'm his prop
erty and should be treated the same
Woman Dies ON Train.
Mrs. A. F. Pearson. en- route to Lincoln
from Altoona, Kan, to visit her mother
Mrs. W. J. Hamilton, died on the train
near Weeping Water. The woman COM
planned OF being IN Of heart trouble and
during the night she took some headache
powders II was the opinion of Coroner
Graham that she died as the result Of this
medlclne.
Norfolk Hearing Monday.
Acting in accordance with the opinion OF
the attorney general that the Board Of
Public Lands and Buildings was the proper
party TO hear the complaints against Su-
perintendent Alden and Physician Nichol-
con OF the Norfolk asylum, the governor
today turned over the records in the case
TO Land Commissioner Eaton. chairman OF
the board. The board will go to Norfolk
Monday afternoon to begin taking evidence
in the case.
Chief Justice Sedgwick was called home
this morning by telegram announcing the
death OF brother at York. Supreme court
At once adjourned without waiting TO pass
upon the motions for rehearing
Fight over saloon License.
FORT CALHOUN, Neb. May l7-(spe-
cial Teiegram)-The election in Fort CAL
houn was a night between the saloons and
the law and order element, and the mayor
and city council were elected by the law