The Columbus journal. (Columbus, Neb.) 1874-1911, 1909-12-22
LAW IS HELD VALID
THE NEBRASKA CORPORATION
TAX MEASURE UPHELD.
DECISION By SUPREME COURT
A. Loud Complaint FROM Western
Nebraska Counties Regarding
Passenger Train Service.

occupation corporation tax law enact
ed by the recent legislature. The law
provided gradually annual tax on all
corporations doing business in Ne
braska unless expressly exempt. The
tax will bring to the state $50. 900 this
year. About $4,000 was paid under
protest The law was attacked by the
Mercantile Incorporating company OF
Omaha and the Erie City Iron Works
of Erie, Pa, who sued to recover back
an occupation tax paid by them under
protest to Secretary Of State Junkin
and to have the law declared uncon-
stitutional under which the tax was
enacted. The law was upheld In the
Lancaster district court and the deci-
sion is affirmed by the supreme court.
The law was argued in both courts
by Grant Martin. deputy attorney gen.
eral, who appeared for the state,
while John J. Sullivan, w. w. Sla-
haugh and John Battin appeared for
the corporations. The law was en-
acted BY the legislature under the i'm
preston that it would raise approx
mately $500, 900 annually for the state
There has been paid to the secretary
Of state approximately $4,000.
The law was assailed on the ground
that 1t violated the constitution in i'm
posing tax on franchises. 1t was
contended that this was q tax which
should be levied under the constitu-
ton according to- VARIATION and not
according to the amount of capital
stock q corporations.
Mr.. Martin contended the tax was
not tax which should be levied &C.
c0rding to valuation but It was . tax
which might be fixed by the legisla-
ture arbitrarily according to the CAPT
tai stock of the corporations. The
opinion sustaining the law was writ
ten by Judge Root.
Better Service Demanded.
The State Railway, commission has
under consideration the proposition
to have q general hearing for towns
in western Nebraska which are de-
handing better passenger train serv-
ice. Complaints have come from q
number of towns. The complaint from
Thedford follows:
The facilities for stbOund pas.
sengers are absolutely worthless, as
far as local use is concerned. 1t takes
about fifteen hours to. travel thirty
vniloo ouN onlv rno TRAIN N 1ov
Imagine young women, unattend:
ed. being compelled to go to a point
west of Seneca, Thomas county. She
would get ON the stub train at Thed-
ford. No. 80, at 1853 p. m. which train
terminates at Seneca. There she
would be compelled to sit in the little
dingy station trainmen's waiting room
for thirteen hours or more, waiting
for passenger tain No. IS, at 9:3S a.
NJ. the following morning. The hotel
accommodations are inadequate in
every way to supply the demand, no
sidewalks. or street lights. and she
might get lost in trying to find the no.
tel. or crippled for life. Possibly
worse luck might befall her. Strang-
ers have been compelled to beg ac-
commodations at private residences
many times.
I'VE characterize this condition of
things as indecent, indicate and i'm.
moral; having a tendency to degrade
1t is worse than the
old-time stage coach. Thedford is
the county seat of Thomas county.
and as such should have at least one
through train each way"
There are three trains each way q
day, but do not stop at ThedfOrd.
Public Sentiment Wins.
The city of Lincoln is ahead some
$4,000. paid to it by the Lincoln
Traction company. due for a year, as
an occupation tax. This payment
came as a distinct surprise and re-
lief to q long-suffering public, which