Omaha daily bee., 1908-11-07

was never contemplated by its trainers,
says the court. II tho taxpayers were
not allowed to offset bona fide debts
from gross credits, it would result In
compelling him to pay taxes in some in
stances of man ytimes the value of the
net worth of the taxpayer. 1t would re-
suit in requiring every bank to pay taxes
upon several thimes the value of its cap
ital stock and would practically result in
bankrupting many of the financial and
manufacturing institutions of the state.
Nelson Diploma Stands.
The court has overruled the motion for a
rehearing in the case of Mrs. Nelson
against the Lincoln Medical college and
has overruled a motion I oallow the college
to open up the case, to appoint a referee
and take additional evidence in support of
the defense interposed in the court below.
Admitting that the respondent is entitled
to a trial de novo, the court says such trial
must be had upon the pleadings and evil
dence presented to the district court. To
allow new issues to be framed and addi-
tional evidence introduced in such cases
would in effect destroy the strictly appel
late character OF the supreme court
The complainant. Mrs. Nelson, obetained
a drlt of mandamus to compel the college
to grant her a diploma,
Echo of street Railway Case.
The motion of the state Of Nebraska on
relation OF James l.. Caldwell, appellant,
against the Lincoln Street Railway ct al.
appellees, to modify the opinion and judg-
ment formerly given, is overruled. The
court holds that Rule I of this court, al
lowing forty days from the filing of the
opinion or rendition of the judgment in the
case within which to file a motion for re-
hearing supersedes the general rule as to
judgments becoming final at the expira-
ton of the term at which they are rem
dered. This applies only to judgments and
opinions by the court In appellate jurisdic-
ton. In the exercise of it's original juris-
diction the provisions OF section 602 ct seq.
of the code apply.
Thomson Stands Convicted.
Tn judgment of the district court of
Wayne county dismissing an appeal Of
Potter Thomson. a saloon keeper who was
convicted before a magistrate of selling
intoxicating liquors to minors, is sustained
by the supreme court. Thomson gave an
appeal bond before the police judge. It
was given In writing, but not executed
as acknowledged by the principals and
surety in the presence OF the magistrate
taking the same. Thomson tried to get the
district court to compel the magistrate to
make a further or amended transcript to
show that he signed the bond in the pres
ence of the magistrate, but he failed to
allege that the surety was ever present
in court to sign or acknowledge the obliga-
tion. The supreme court holds that the
application for an amended transcript was
properly denied by the district court in
this case for the reason that It would have
avsiled the defendant nothing to show that
he signed or acknowledged the obligation
in the presence OF the court without also
showing that his surety executed 1t i'm like
manner.
Judgment is also affirmed in a similar
ease, that OF Harry NJ. Ramsey, surety
for Thomson. The facts in the case are
the same, except that in Ramsey's case
an effort was made to obtain an amended
transcript.
The Judgment OF district court OF Platte
county dismissing the appeal OF remon.
s~trators who had failed to prevent John
Foltyn and w. ]. Lneschen from obtaining
saloon licenses In the town of Creston, /,
reversed. The saloon men Obtained a dis
missal OF the appeal Of demonstrators OF
the ground that no transcript OF the hear.
ing before the village trustees had beer
filed. The supreme court holds that thi,
is not ground for dismissal.
In the case of e. Main Of Box Butt,
county, who is Telator in a suit 10 ties
the right Of County Commissioner CHRISTI
TO hold over In office. the supreme eour
has reversed the judgment OF the dis
trict court. The lower court dismisseI
Mabln's INFORMATION and he appealed.