Omaha daily bee., 1909-04-08
Nebraska

according TO an order from Adiutsnt GEN
eral Hsrtigan and a special election has
been called to elect a brigadier general.
Colonel Storch. OF the First regiment, is
the only candidate known at present. All
officers OF the guard are eligible to vote.
There votes, sealed and mailed. are can
vassed by a board consisting OF Colonel
Hartigan, Major Phelps and Assistant Ad-
jutant General Kesterson, all OF the office
Of the adjutant general.
Brigadier General Barry was the last
man to hold that title. For four years the
place has been vacant. The law was
amended by the instance Of General Gull
yer a few years ago making the position
OF brigadler general appointive. No one
was ever appointed, however. except Cul-
yer himself who was detailed for one en-
campment. The Lawrence bill. passed at
the last legislature. changes the law back
to what It was before Culver tinkered with
1t. The election is called to comply with
the requirements Of the new act.
National guard armories in the state will
be draped in mourning for the next thirty
days because OF the death Of Ex-Governor
Poynter.
Instruction. to Assessors.
Secretary Schavland of the State Board
OF Assessment has cent out the following
letter to county assessors:
In response to numerous requests for in
formation with reference to the assessment
OF grain brokers and grain elevator COM
panis, and to the end that there may he
more uniformity in such assessments In the
future, l beg leave to submit the following:
In the case of Central Granaries company
against Lancaster county. 13 N. w. A3,
the supreme court held that:
Average capital is the aVpraoe Of tle
amount of cash and all other property OF
every kind used in carrying on the BUSH
ness and, II there is an excess of this
average capital over the amount of real
estate and other tangible property that
can be viewed by the assessor, then such
excess is to be added for assessment"
In the same case the court held that no
fixed rule could be applied in arriving at
the amount of such average: but in sec
ton IS of the revenue law 1t Is provided
that for the purpose Of determining the
average capital of such grain broker the
county assessor or deputy assessor shall
have the right to inspect all books of ac-
count and the check books of such grain
broker and shall determine and fix the
amount of such capital by such inspection"
This is In addition to the provision con-
tanned in the same section requiring the
grain broker to determine under oath SUCH
average capital.
1t is evident I'm the light of the decision
above referred to, first, that all tangible
property of a grain broker or grain COM
mat can De NlGWeu DY lnB dSS1SSOIt
grain and cash on hand on the
first day of April, must be assessed; sec
ond, that in case the grain and cash on
hand together with the other visible prop
erty on the first day of April amounts
TO less than the average amount of capital
invested and used in carrying or the bust
ness. then the excess of the average amount
invested and used over the amount OF
property found must be added for
assessment; third, that in case the amount
of grain, cash and other tangible property
on the first day of April exceeds the aver
age amount of capital used in carrying on
the business. then nothing Is to be added
TO the assessment Of such tangible prop
and fourth, that inasmuch as no
in determining the average amount of capt.
tai, the same must be determined according
to the facts and circumstances in each
particular case.
AssessOrs' reports Filed.
Within less than a month the State Board
of Assessment will begin to grind and al
ready a few of the smaller railroads have
made their reports to the board. All the
the board by April Is.
Many OF the assessors have returned the
of railroad property in the cities
and towns under the provisions OF the ter
minal tax law. and these reports In some
show a marked decrease in the
of the same property as fixed by
the state board last year in equalizing the
of the assessors.
Following is a comparison Of the assessed
of the Burlington property in a
of towns for the years 1908 and 1909: