Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1907-02-26
CFrom a STAFF Correspondent


WASHINGTON, Feb. 25.-tSpccial Tele-
gramD-The supreme court today decided
the Nebraska tax case, so-Called, coming
up from the circuit court for the district
OF Nebraska, in favor Of the state and
against the railroads, parties to the suit
Justice Holmes wrote the opinion, Justices
McKenna and Peckham dissenting. In
the opinion of the court il was decided
that the Board of Taxation Equalization
and Assessment had the right to tax all
property Of the railroads in the state
and tax it at its value as an organic por-
tion Of the larger whole.
Evidently the board believed" said Jus
tice Holmes, that the figures furnished
by the roads were too favorable and in
tended to keep the taxes as low as they
could be kept Evidently, also, the MEM
bers. or some of them, used their own
judgment and their own knowledge OF
which they could give no very good account
on ross-examination, but which they had
the right 10 use, if honest, however mar
ticulate the premises. 1t would seem from
the testimony. as might have been expected.
that the valuations fixed were compromises
and were believed by some members TO be
too low, as they seemed to one to be
too high. 1t is argued to us on expert
testimony that they are too low. The re-
suit of the evidence manifests the fruit
lessness OF inquiries which, as we have said,
should not have been gone into at ALL"
Right TO Exercise Judgment.
Upon the question of "arbitrariness,"
which was suggested in the brief Of the
defendant company, the Chicago, Burling-
ton & Quincy, such as distribution Of to-
tai value set upon the Burlington system
among the different roads making it up,
the associate justice decides the action
does not appear to have been arbitrary
except in the sense in which many honest
and sensible Judgments are so. They eX-
press an intuition Of experience which out
runs analysis and sums up many unnamed
and tangled impressions; impressions which
lie beneath consciousness without losing
their worth. Within it's jurisdiction, ex-
cept in case Of fraud or clearly shown
adoption Of wrong principles. IT is the
ultimate guardian Of certain rights. The
state has confded those rights to its pro-
lection and has trusted to its honor and
its capacity as it cOnfides the protection
of other social relations to courts of law.
We are of the opinion that whatever
grounds for uneasiness may be perceived,
nothing has been proved; clearly and pail
pably as IT should be proved on principle
laid down in San Diego Land and Town
company against the Natonal CITY, IN
order to warrant these appeals TO eX-
traordinary jurisdiction of the circuit
. court"
Justice Holmes after reviewing the bill
10 declare void the assessments Of taxes
made by the Nebraska Board OF Equaliza-
ton and Assessment for the year 1904 and
stating that the bills allege the board.
coerced by political clamOr and its fears.
arbitrarily determined in advance to add
100000 to the assessment Of railroad
property from previous year, does not ind
sufficient reason for the railroads allega-
tions He says: The dominant purpose
OF the bills is TO charge political duress,
so to speak, and a consequent scheme OF
fraud illustrated by specific wrongs al
legged and in that way to make out that
the taxes were void AS the cases come
from the circuit court other questions be-
sides that under consideration are open,
and therefore It is proper to state that the
! foundation for the bills has failed, The
suggestion of political duress is adhered
! 20 in one Of the briefs fled but II is
disposed OF by the finding Of the trial
Judge, which there is no reason 10 dis
turb."
The costs are put upon the railroads