Omaha daily bee., 1914-06-16
Nebraska
OF FARM VALUES
Union Pacific Urges that Western
Land is Evading Taxation.
ARGUMENT IN SUPREME COURT
Testimony Had Been Presented In
dicntinE that Roads Were Paying
More In Proportion Than
Were Farmers.
tFrom a staff correspoadentJ

Nfrom staff Correspo adent)
LINCOLN, June Is. (Special) The
proposition whether the Union Pacific
Railroad company is paying more than
It's proportlonate share Of the taxes in
certain counties in the state was before
the supreme court today, being brought
on an application for a writ OF manda- b
mus made by the railway company in a
case enttued state OF Nebraska in re-
lstion to the Union Pacific Railway COM
pany against the counties OF Lincoln
Keith, deuel. and Cheyenne.
Edison Rich, appearing for the Union
Pacific company said that the company
was paying taxes on more than a $780,
100000 valuation in this state. In the
county Of Keith the valuation put upon
its forty-one miles of double track was
s112,S0o mile, and on its forty-two miles
Of branch line s25 900 per mile, and was
so fixed by the state Board of Equsliza-
ton.
In the county Of Keith, which he said
was sample of the other three counties.
the valuation placed upon land in 1912
was 70 per acre; in 1913 S.35, and in
1914 the same. The fair valuation on
this land was not less than Sl7 per acre,
according to figures prepared by the
company. which was about 31ik per cent
OF the market value and was a gross in
justice to other taxpayers in the state.
The railway commission in its valua-
ton Of farm lands placed the lands OF
Keith county at S17 per acre. The United
States census bureau placed the valua-
ton in 1910 at SIG. 4S per acre. The Union
Pacific Railway company pays 52.s per
cent Of the taxes Of Keith county.
To Rouse Public Notice.
In his argument before the court Mr.
Rich said that the suit was brought
against these four counties for the pur-
pose Of arousing public interest in the
inequality methods used in taxation. No
tice had been served on theb oard last
week that the company desired a re-
veluation of the lands of Keith county
but the request was denied
The company offered to furnish the
help necessary to send out the notices
to the parties who owned the land which
was undervalued, but the offer had not
been accepted.
When asked by one OF the judges what
system had been used to arrive at the
value of the farm lands Of the county
MIR. Rich produced an abstract Of several
hundred tracts of land which showed the
price at which the pieces had been sold,
showing that these tracts had been un-
dervalued about go per cent. Sc said
that when he had called the attention of
the county boards 70 the low valuation
placed on the land that. they had ad-
mttted that the valuation was too low,
but justified it by saying that oher
counies were in the same position.
Backed Up ny Reed.
The valuation placed upon the land by
Commissioner Reed OF the State Railway
commission, according to Mr. Rich, was
of such a high order of efficiency that
Mr.. Reeds work had been recognized by
the Interstate Commerce commission and
he had ben calld to position of import
ance with the national commission and
the valuation of lands placed under his
charge. The report of Mr. Reed was al
most Identical with the valuation placed
upon the lands by the railway company
and was an idincation that the conten-
uons made that the valuation of the
land a. made by the county assessors
was too low.
Mr.. Rich also called attention to the
manner In which the State Board of Agri-