Omaha daily bee., 1906-01-05
COURT FIXES A PRECEDENT
Decision in Telephone Case Of Great Inter-
est to Taxing Authorities.
BlNGHAM-BRehDwELL CONTEST SETTLED
Judge HoIcomb VIII CO 90 Pacific
Coast for BENEFIT of His Health
and ~ IL Improves VIII Re-
turn and Practice Law.
CFrom a stan Correspondent


LINCOLN, Neb. Jan. 4-Cspecial)-The
rule Of taxation laid down by the supreme
court in the case OF the Nebraska Tele-
phone company against Hall county, just
decided will prove Of interest to taxing au-
thorities In the various counties, as IL
settles a much disputed question. The rule
o. that the value OF the tangible property
Of any express. telephone or telegraph
company. apart from its gross receipts for
the year prior to the time OF assessment.
and it's franchise or right TO carry on bust
ness does not furnish the value Of its
property for taxation. Such values should
he ascertained from consideration of all
of the aforesaid items taken together, and
by treating the corporation as a going
concern"
The telephone company, in listing It's
Possessions in Hall county. put down the
value Of the material composing the plant
what It is worth material. secondhand
in character. and added that to its gross
receipts The county assessor contended
that the tangible property had a greater
value as a going concern. and increased
the figure. From this an appeal was taken.
but no relief Is granted.
An Irrigation Point.
In a case from the irrigated district the
court lays down the rule that II an ap-
proprietor of water does not beneicially
use the amount he has diverted into his
canal, but allows Il to seep away or other
wise exercise economy he cannot come to
the courts for relief as against others who
are entitled to use Of the water also. That
r., II there is enough water in the stream.
~ properly conserved. to satisfy all de-
rands OF those who wish II.
Omaha Case Reversed.
The supreme court this afternoon handed
down an opinion in the case Of Margaret
IT. Smullin ct al against Ida NJ. Wharton,
Involving the estate of the late ]. II.
Boggs OF Omaha, in which the court holds
in favor Of the collateral heirs Of the de-
ceased and against the interests OF the
widow It is an appeal from Douglas
county and the decision of the lower court
is reversed and remanded, with directions
rs to further proceedings. in an opinion
Judge Barnes DISSENTING
This suit is said to involve property
worth in the vicinity OF quarter Of a mil
lion. Many years before his death Mr.
BoEgs made a will in which he gave his
wife certain portions of his property in fee
forever with the understanding that the
remainder should go to his brothers and
sisters and their heirs as collateral heirs
some parts Of his intentions being covered
by parol provisions to which the wife as
scented.
Later as she feared that the other heirs
might contest the will. he gave her abso
Lutte title to the property, with the paro
conditions that the greater half of the es
tate should be held in trust by Harry A
Westerheld. and that she should be giver
enough out of the proceeds to maintain hei
ard that she might give away $4,000 fol
charitable purposes, the remainder OF thai
portion of the estate to go TO the heirs Of
the dead husband.
After the death of the testator the wifi,
refused to comply with the parol request.
and directions. made At the time OF tn,
execution of the will and dlsavowed thei,
binding and obllga tory force upon her, as
sorting that she had an uncontrolled dis
erection as to whether any of the propert,
or income should go 10 the collateral heirs
Settles Binghnm M Broadweu Case.
The sup:ou:e court this afternoon over
ruled IN" motion for new trial in tn
Bingham Broadwell contest over the offic
Of clerk Of the district court in Dougla
county. 1t also overruled a similar mo
ton In the case wherein ]. II. Harley o
Lincoln recovered judgment for somethini
like $500 as damages arising from in
1uries received in a runaway
searIe Is Obduratc.
The State Board of Education this after
noon formally made out the minutes OF it
meeting held recently at which it sough
90 have turned over to Knutzen & Israe
. OF kearney a portion of the 81. 900 Withheld
~ State Auditor Searle as the contracte