Omaha daily bee., 1910-12-01
Nebraska
SCHOOL MEN TO KEEP BUSY
Do Not Intend to Let Up Fight
Against the Book Men.
HOW ONE TEACHER WAS WORKED
pecretnry Of state Board of EquaIIsa-
tion writes letter ExpInininE
About Deduction OF Credits
-ListinE Of Dogs.
dErom 4 go corresponaent.l

G'rom a Staff Correspondent)
LINCOLN, Nov. &. Especially The
school men OF Nebraska 90 not intend to
stop their fight against the school book
men OF the state after their success ul bout
OF last week. That temporary defeat Of
the school book men has encouraged the
school men and women TO continue the
fight and the editorial in The Bee OF
Monday has served as a warning to them
and II will be needed.
The grip the school book men had on
the teachers was stronger than many be-
heved and their daring in dong Things is
almost past belief.
For instance, one prominent school
teacher received a letter from a school
book man Just before the meeting Of the
State Teachers association. The letter in
formed the school man that his name was
being very prominently mentioned for the
vacancy on the executive committee and
wound up By asking the school man II he
needed any more text books this year
This school teacher who took the mat
ter seriously at once got busy and wrote
out letters asking support from his friends
When he arrived at the meeting and
called on his school book champion he
was Informed that another had been Sc
leoted to make IN Grace and that he would
be the man chosen next year
1t happened, however, that the teachers
had other ideas and for once, at least, the
school book men got whipped
During the past years while the school
book men have been runniag things for
the teachers other obnoxious practices
have grown up and some OF the teachers
have turned their search nights on these
inner organizations. 1t is probable that
the fight will be kept up. ......
EHitcheock Visits Lincoln.
Gilbert NJ. Hitchcock who received the
preference vot for United States senator
at the late election visited Lincoln yester-
day and spent several hours here The
visit Of, course attracted considerable at
tentioh. many being interested In its object
Mr.. Hitchcock called on Frank Harrison
ct his office first and held a consultation
with him, and then he went to the state
house for q while.
When he walked into the capital he went
into the office Of the governor but seeing
only Private Secretary Matthews there he
hastily withdrew Governor Shallenberger
had already left the city for Wash ngton.
Mr.. Hitchcock did not come down TO
deny to Charles Bryan the story that he
~ INV INC lNauNA VI 4NeuIdshA democracy
or that he had Joined with Harmon, Hearst
Rnd Mclean to make Mr.. Bryan take a
back seat in the next national convention.
This is known for sure because the Omaha
editor did not even call at the Commoner
office.
Frank Harrison is one Of the fighters
who are demanding county option at the
hands of the coming legislature. so II could
be surmised that he had Mr. Hitchcock
come down to see what the senatorial can
eidate is going to do about prohibition leg
islatOn this winter
Deduction of Credits.
Henry Seymour, secretary Of the State
Board OF Assessment. has written the fol-
lowing letter which explains itself;
c. Il. Just. County Assessor. Butte, Neb-
Dear Sir: Relyingl 60 your favor Of the 2Sth
inst, in regard TO the assessment OF credits,
l. where person lists credits. such as
notes, mortgages, etc, can he deduct any
Indebtedness against him Of any nature ?''
The supreme court Of the state has held
that the holder Of credit may deduct the
making his tax return. In an opinion OF
the attorney general, given TO the couny
attorney Of Saunders county, he quotes the
ruling OF the supreme court as above stated
and makes no further comment upon the
question. II would therefore, seem that the
person assessed would be entitled to deduct
any Indebtedness owing by his firm from
the valuation placed upon credits listed by
him. In the case Of Olson VS. Cunning
county, the courts defined credits 20 mean
note taken IN exchange for a sale OF
property, either real or personal, but says
that a note or mortgage representing
money loaned OF invested is not a credit
and is not subject 70 the deductions above
referred TO. Under these opinions, then. the
nature OF the credit owned by the person
being assessed. must be ascertained in
order TO know whether Il Is a credit or not
~ one note or account may be a credit.
OF II may not be a credit, and in case IL is
not credit Il is not proper to allow any
% the Indebtedness TO be deducted in case
o. the assessment OF what Is ascertained TO
BE- credit Is not taken into account
way could be found 10 make the eq mRtts sP' Of
assessing credits more plain and easily
understood, but as the staye constitution
provides for the taxing OF all property and
y credits are admittedly property. know
Of no remedy. 10 suggest
Heoono- In q town where dogs are
taxed by the municipal government, should
they b listed BY the precinct assessor
T'hs hstine ana assessment OF dogs BY
abe prscinct asseAsoT Is done under the
provisions Of the general tax law OF the
state and lisa property tax, or rather, an
tsNauon purposes and no municipality in
this state has autho. ity ~ levy axes u. GA
any property except by the provisions OF
have References 10 what Is commonlv
called dog taxes in cities and VII ages Of
the state, but which Is not IA reality a
tax on dogs but license Of privilege
sold 70 the owner Of a dog or dogs. 70
own OF haFbor such dogs. This in no way
oonficts with the provisions for taxing
propertE ana All dogs should be listed and
assessed according 10 their value regard
less or whether the owner Is obliged 70
pay a license for keepiRg such dogs within
the limits OF town or not
HENRY SEYMOUR.
SECRETARY STATE Board Of Equalization