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About Omaha daily bee. (Omaha [Neb.]) 187?-1922 | View Entire Issue (Feb. 28, 1904)
t j 2 u VI A i j v i r:i 1 171 , t: , , , y i " iWa Ii n,iaiAUi .j;tu. SUMMARY OF REVENUE LAW Pro Proritioni of Hbr?ka'i B:atu' Pn ten ted in a Hut hnll. DEPARTURE FROM PRECEDING LEGISLATION I'sefol UloriMtlm to rlrm of General Tasnllon Aboat to R laaasaralrd la This State. Tha current FVbrunry number of the Quarterly Journal of Economics, published by Harvard university, contain the fol lowing contribution over the name of Victor Honcwater of Omaha: The legislature of Nebraska, at Ita last amnion enacted a complete new revenue law, which went Into effect September 1, 19fS, In nearly every other mala which has adopted a new revenue code In recent years the measure has been the result of more or less thorough Investigation by a revenue commission, and often bused In whole or In part on a draft framed by such commis sioners In the light of expert testimony. The Nebraska law-makers saw no necessity (or a commission of this kind to advise what changes In the existing revenue sys tem had become Imperative, and set about the work of revision themselves, through a Joint committee of the two houses. The previously existing revenue law was nat urally the foundation on which the new structure had to be built. Tet the most potent factor Influencing the committee's conclusions seems to have been the report of the Kansas State Tax commission of 1WU and the bill therein Incorporated, which was used as the chief guide in Its delibera tions. The outcome was peculiar. The rec ommendations of the Kansas tax commlx slonera, rejected by the Kansas legislature, have been accepted for the most part for Nebraska, and embodied in the new Ne braska revenue law. Railroad Taxation the Issue. It Is needless to nay that the chief Issues Joined In the legislature In the formula tion of the bill were those relating to the assessment of railroads and other similar corporations. The railroad representatives Invoked the recommendations In the Kansas report relating to these subjects, and care ful comparison shows that the sections-pro viding for assessment of railroad properly are copied verbatim from the proposed Kansas act. When submitted to the legls f lature the bill was sent to the regular com I ml t tees in each house, suffering some amendment In various stugis of Its passage, Ult In all substantial parts remaining as drafted by the Joint committee. The new Nebraska law provides for a general property tax, pure nnd simple. Constitutional limitations have no other method of taxation open. The article In the state constitution headed "Revenue and Finance" begins: The legislature shall provide such revenue as may be needful by levying a tax by val uation, so that every person and corpora tion shall pay a tax in proportion to his, her, or Its property and franchises, the value to be ascertained In such manner as the legislature shall direct. Salient Featares. Parsing other constitutional limitations for the present It Is obvious that the "task of the law-makers conilste1 only In fabri cating the machinery and outlining the pro cedure by which this mandate should be executed. Summarlied, the salient .Vuljre of the new law are: 1. Machinery of Taxation The unit of as ssment Is made the county Instead of the precinct, and the reaponrtble officer the county Bss"sor Instead of the precinct as sesor. The position of county assessor Is ty'ly created, with a four-year term, the Incumbent lclng ineligible for a second suc cessive term. The cojnty assessor appoints his own deputies (subject to Confirmation by the county board) who are employed only for such time as their services may be needed. The compensation for the county assessor Is fixed on a s'.ldlng scale according to the population of the county; and hi Is removable by the county board for willful neglect of duty. In which case the vacancy Is filled as are the vacancies In other county offices. The county board continues to be Invested with rowers as a board of equalization, and Its authrilty Is extended to Include the functions of a board of review. Its session as a board of equalization must be held at a stated time annually. Appeals from its decisions lie to the district court at any time within twenty days, the questions In volved to be heard as a suit In equity. State Board Enlarged. The 8tnte Board of Equalization and As seFsment Is likewise continued, although its composition is changed. It Is to con-, slst of the governor, auditor, ' treas urer, secretary of state and com mlrsloner of pub'Je lands, whereas for merly it included the tftree first named only. This board Is to perform duties of original assessment with reference to cer tain kinds of property, notably the prop erty of railroads which reach beyond the Jurisdiction of a single county. It meets as a hoard of assesment in May and as a hoard of equalization In July. Its powers of equalizing ore to be carried but by order ing that a certain per cent be added to or subtracted from the assessed valuation of the property of the particular counties that are undervalued or overvalued. The assessment rolls, when completed, find a repository with the county clerks, while the collection of taxes devolves on the county treasurers, supplemented. In case of delinquency, by suits In distress or foreclosure brought by the county attorney through the usual legal channels. What Property la Taxable. 2. Troperty Taxuble and Exempt. The property made taxable Is all-inclusive, with the exception of .that expressly exempted by the constitution, which Includes only: (n) All prcperty of state, counties, and municipal corporations, (h) Property used exclusively for agrl cultural and horticultural societies, for schools, religious, cemetery,' and charitable purposes. (c) The Increased value of lands by reason of fences and forest trees grown and cul tlvated thereon. i By express definition the term "real estate" Is made to Include "city and village lots and all other lands nnd ail buildings, fixtures, Improvements, mines, minerals, quarries, mineral springs and wells, oil and gas rights and privileges pertaining thereto." and the term "personal property" to Include "every tangible and tangible thing which is the subject of ownership and not real property ns defined. All property Is to be listed at Its full valuation and assessed at 20 per cent of such valuation. The object of the fractional assessment Is to avoid changes In existing limitations on the various levies for gen eral and special purposes, and the limitation on bond Issues. The assessments under the old system had been scaled down, by competitive evasion of the full value requirement, to from II to 26 per cent of actual value. 4aaitreaalal Healty Assessments. J. Assessment of Real Estate. Assessment of real estate Is to be quadrennial Instead of annual, as therefor. It Is within the province of the assessor, however, to add the valuation of new Improvements from year to year, as they may be made, and to subtract the valuation of Improvements removed or destroyed. Sleqp for lO Tired, Mothers 4. Assessment of Personal Property. Personal property Is to be listed under a schedule provided by the State Board of Equalization and Assessment, and sworn to by the responsible owner In possession. The schedule Is to Include everything from a sewing-machine to a bank credit, and the accompanying oath must declare under heavy penalties that no devious devices have been resorted to for temporary trans fer of ownership. The property Is to be listed at the ' situs of the owner, except where It appertains to a business establish ment, in which case it follows the situs of the business. The assessing period Is from April 1 to June 1, this time having been selected with a special view to finding the farmer with his grain disposed of and his cattle herds at lowest point. Some Speclnl Provisions, To cover certain classes of property cal culated to offer extraordinary difficulties, special provision Is made as follows ROSTER 0FII1EBSPESS10SED Civil Wr Veterans Eigibla for Peniion Ucder Proposed err ice Br. THOUSANDS NOT YET ON PENSION ROLLS One Hnndred Thoaannd Relieved f B Affected by the Mesas re Widows' Pall on the fta tlnnnl Treasnry. Dispatches from Washington announce that the republican leaders of the house of representatives, with the approval of the administration, are preparing to make the passage of a service pension bill a part of the republican policy In the approaching presidential campaign. A bill for that pur pose has been Introduced simultaneously In the senate and In the house. It provides for a pension of $12 a month for every union soldier Who served ninety days or more In the civil war, but not until after he has reached the sge of 62. The pension Is also to go to the soldier's widow If they were legally married prior to 1890. "No man In congress or out of it," says a dispatch to the Chicago Tribune, "knows what the cost of the proposed law will be, although the commissioner of pensions haa submitted a confidential estimate, which is now under consideration. It is reasonable to suppose, however, making all due allow ances, that not less than 100,000 names would be added to the pension rolls by the proposed new law. Involving an annual ex penditure approximately of $15,000,000. The Washington correspondent of tha New York Bun throws some light on the question of how many soldiers still survive who would be entitled to a pension under (a) Bonks are to be taxed on the value of their capital stock, the returns to be made the proposed law. The writer says: Through ; Harm Ba ths wi!h CUTICURA 50AP and gentle anointings with CUTICURA, purest of emollients and greatest of skin cures, followed in severe cases by mild doses of CUTICURA RESOL VENT PILLS. Thisisthepurest,sweetest, most speedy, permanent, and economical treatment for torturing, disfiguring, itch ing, burning, bleeding, scaly, crusted, and pimply skin and scalp humours, rashes, irritations, pad chafings,vith loss of hair, of infants and children, yet compounded. Millions of Mothers Use Cuticura Soap Assisted by CPTicOa OtntbTkmt, ths great skin core, for preserving', pari tying-, sad beautifying ths skin ot Infants sod children, for rashes, Itching, and chafing, f or cleansing the scalp of crusts, scales, and dandruff, and tha topping of falling hair, for softening, whitening, and soothing red, rough, and sort bands, aud for all the purposes of ths toilet, bath, and nursery. Millions of Women use Ccticitra Soap In the form of baths for annoylug Irritations, Inflammation, and excoriations, for too free or offensive per spiration, In the form ot wnshes for ulcerative weaknesses, and for many sanative, antiseptic purposes, which readily suggest themselves to women, specially soother. CcticckA Soar combines in Om Soaf at Omk Price, the (ill tkio soap and the best toilet and baby soap In the world. Comptatt) External and Internal Treatment for Every Humour, 19 Coaitin ef Crnrra Soaf to elnaaa the aktn ot enuU aafl H 1 1 1 1 11 0 B!l eoels. "1 Hfka tti. Uilr toned cuticle; (. l nci at OIXTieBT, to Td IS E, lJ 111 Ij tB.Uiillf allsjr ib-alnc, lnftaiinat'un, sad Irrtutiua. and (OuUi. w w m h). ,KCvTlim;.A K,st' vr Pills, to cool sad elsaoas TLm 3mt tta. blood, a Sissls 8lT la -i aufloleal to euro U. mU ton. urtac.dialrsrias:, sad homlllannf skis, acalasml aloud hnaavura, wtta teas ef aarr, wan all alts full. a)d throurmui tha world. A uaraJ:M Detwt: R. Totrsa a Co, Kjdaev. Brluab Iwpot: 17 2S, t'liartarhuua 8-, IxMidoa. Frsuca JJcpatt JLua ds la TmU. fmtit. PmaaJaL'0 iu Cuajru War, buia Prop, Jkutxa. nmct-sa KiBrawsarr PILL (fhacnlats CoatoT) srs s sew, tssMaa. odrairtsaa. soonoas Isal aubstiuu for ths celebrated liquid Crriuv EsaoLVakT, a wall as for all oUiat fctewal anntaa sad kuuxnir cures. Each pill Is squivalsatl to ens Was jonti fill of Ugttst fcy fax af is senv-eae yosisi ilala. wwutiuiif so dues. by the officers of the bank and the taxes paid through the bank at Its location. To -et at the market value, an exhibit must be made, showing the various Items of resources' and liabilities, and the real estate or other tangible property already taxed, for which tho bank Is entitled to deductions. (b) Insurance and surety companies. Foreign fire Insurance companies are to be taxed on their areas premiums as prop erty at the rate Imposed on other property within the same Jurisdiction; foreign life and accident Insurance companies and foreign surety com panies, 2 per cent on their gross premiums, or receipts; domestic Insurance and surety companies, on their gross receipts, less expenses of reinsurance and cancella tions, as an Item of property at the rate Imposed In the respective Jurisdictions. These companies were previously taxed on net receipts only. (c) Pedlers are -subject to a graduated license tax. (d) Pawnbrokers are to be taxed on the pledges Wi their possession the same as on their own property. (e) Grain brokers are to be taxed on the average capital invested in their business, exclusive of real estate and tangible prop, erty otherwise taxed. Pablle Service Corporations. (f) Street railways, water works, electric lighting plants, gas works, natural gas, and all other lighting companies are to be taxed on the value of their property and franchises, based on the market value of their aggregate stocks and bonds. (g) Express, telegraph, and telephone companies, and pipe lines, are to be taxed on their real estate and tangible property and on their franchises as represented by one year's gross receipts In each assessing district from which such revenue Is de rived. . (h) Railroad companies traversing more than one county are to be assessed by the State Board of Equalization and assess ment on the value of their property and franchises, full schedules being required from their offices showing mileage, road bed, main and side tracks and accompany ing Improvements, rolling stock of various classes, amount of stocks and bonds Issued and their market values. After the assess ment of the road as a whole is determined, It Is to be apportioned among the various counties according to the main line mile age, and reapportioned In the same manner by- the county clerk to the various sub divisions within each county. In this way the railroads escape paying municipal taxes upon the larger part of their valu able terminal property In the different cities, the apportionment operating to transplant constructively the terminal values Into the rural communities, where no municipal taxes are levied. (1) Car companies operating stock ears, furniture ears, refrigerator cars, frolt cars, tank cars, poultry cars, and the like (ex cepting sleeping cars), are to be taxed on the valuation of the total number of cars required to make the total mileage of the cars of each company within the state within the period of one year. Sleeping car companies, on the other hand, are to be taxed on a proportion of the value of the cars operated within the state In the ratio which tho mileage traversed within the state bears to the total mileage for the yearly period. Road tax la retained In the form of an exaction of labor to the value of $3 froan very male Inhabitant between 21 and 50 years of age. This road tax may be com muted Into a cash payment, and must ba so commuted In Incorporated cities and towns. Tim ef Levy, I. Tax Levy The tax levy Is a composite of rates fixed by state, and local authorities. The State Board of Equalisation and As sessment is to determine the rate for state purposes and certify the same to the vari ous county clerks by August 1 of each year. On Its last "day of sitting as a board of equalisation the county board Is to fix the rate for county, township, city, school dis trict, precinct, village, road district and other taxes required by law to be levied by It, eaCh subject to statutory limitations. The authorities of cities, vlllngns. town ships and districts authorized to levy taxes, except such cities as are authorized to levy nd collect their own municipal taxea (which Includes all the larger cities), must certify the amounts to the county clerk. who Is to add them In with the state and county levies, so as to make a single tax rate for each district respectively. Tha taxes, when collected by the county treas urer, are to be distributed among the vnri- pur funds for which they were levied In proportion to the number of mills credited to each fund. The new lsw has already been adjudi cated, so far as Its constitutionality In gen eral Is concerned (State of Nebraska against City Tax Commissioner Fleming not yet reported). In this decision the su preme court of Nebraska, In sn opinion rendered December Id. 19ftS, holds that the rule of uniformity Is not Infringed In the sections sttscked sufficiently to Invalidate the entire statute. Its practical operation, therefore, which in a revenue law more than In most laws de pends upon the honesty and Impartla'lty of the administrative officers charged with Its enforcement, will be tested first during the coming year. Howors for Rev. Pv. D. TV erleaa nivlae. AddHon. rector of Alt ajr'- Kpjoeonal ehur-h. Hmfim atrr Hrnoklln Mara , b- been ra"1e Vnlc-M commander of the Libra run Cvtt of Af- rrn redemption ' v President Olrann nt the African renihtie, the (linlnma havlna- con to Tr. Add'-n throush the TJbcrlnn consul reneraL Tnls honor neer con fer-d beraitv of Pr Ad''rni'a d!tn rvlohed ervlee as writer a"d leeturer on t'ahair of tho colored raca Ha la believed to be the only .American to receive such out the four years' period of the war 2,778,304 men, approximately, were borne on the army and navy rolls. Deducting seamen and marines, 106.963, leaves a superficial total of 2.672.341. But this number Includes thousands of men who re-enllsted and are therefore counted twice, and some of them even three times. Good authorities estimate the number of such re-enlistments at 660.000, but no official compilation of them has ever been Issued, Deducting these leaves 2,122,841 as the number of individual soldiers who served during the war. Deducting deaths and deserters. 476.775. leave 1 fir. iV, i the an. parent number of survivors tt the close of the war. Another Offset. But there Is still another o!l'?t The military authorities believo thut enormous frauds In the state enrollment to nil out quotas under the various call.' and drafts for troops, professional bo.i.nty Jumping, etc., foisted upon the rolls at least 160,000 fictitious names of persons who never served a day. This reduces the approxi mate total of survivors at the close of the war to 1,495.400. How many of these Individual soldiers survive now, after a lapse of nearly forty years? Many, many more than most peo ple suppose. In 1896 the record and pension office Is sued a memorandum relative to the prob able number and ages of these survivors. For the sake of comparison the whole num ber of pensioners at each stated period down to the last return Is here added to the exhibit as follows: Estimated Actual Tear. Survivors. Pensioners. 1890 1. 236.471 637,944 1891 1,261,232 676.160 1892 1,236.078 f76.068 1893 1,2119. 908 966,112 1894 1,182,889 969.644 1895 1,154,810 970.524 1896 1,125.728 970.67S 1897 1,085.638 976,014 1898 1,004,624 993.714 1899 1,082,418 991,619 1900 999.S39 993.529 1901 965,311 997.736 1902 930.380 999.444 1903. 894.586 996,546 1904...' 858,002 1905 820,687 1906 782,722 1907 744,196 1908 706.197 1909 666.832 1910 626,231 June 30, 1916, five years later, the number Is reduced to 429,727, In 1930 to 261.727. In 1926 to 116,073, In 1930 to 37,033, In 1936 to 6,296 and In 1940 an Infinitesimal 340 only survive. The aggregates of actual pensioners In clude pensioners of all wars and all clases, among them nearly 260,000 widow The number ef civil war soldiers on the pen ion rolls June SO, 1903, the last return, was 703.458; In 1889, 742,467. For the year ending June 30, 1903, there was a net decrease of 21,644 civil war pensioners. Soldiers Eligible. If the foregoing estimate of the record and pension office be approximately cor rect, all but 191,671 of the surviving soldiers and sailors of the civil war are already borne on the pension rolls. It Is believed. however,- that the earlier estimates of their death rate were too great, and that the number of nonpensloners now considerably exceeds 191,671. The commissioner of pen sions six months ago expressed the offi cial opinion that the number was not less than 200,000 and possibly reached 226,000. Probably these veterans are more tena cious of life than the average of other peo ple. In fact, pension experts consider them a selected olass, from among whom, by the operation of the law of the survival of the fittest, the weakest were long ago eliminated, either by the vicissitudes of the war Itself or their subsequent results. The special favors they enjoy and the care devoted to these veterans in various ways probably do tend to prolong their lives beyond the average. This theory. however, Is entirely against the popular supposition that they have been broken In health by hardships suffered in the war, Most people will Jump at the conclusion that sooner or later under the proposed law every soldier of the civil war must come upon thepenalon rolls. On the con trary, it is prooame mat many thousands of the survivors will never apply for the benefit. Some are men In such prosperous circum stances that a pension Is entirely unneces sary to them. Another contingent are too proud to apply for a pension, or perhaps too patriotic Isrrlron that Ovt. The ninety-day service restriction win also cut out a considerable number of sur vivors. The records disclose that 12,323 officers and men served less than ninety days. A very large percentage of these count among the survivors, because they went Into the service In the last days of the war, being generally several years younger than those who entered at the beginning. Excluding these classes and dlcountlng deaths meanwhile. It Is estimated that the proposed law will ultimately add about 100,000 names to the pension rolls. The estimate that the last surviving sol dler will have disappeared prior to 194S Is doubtless correct, but his demise will by no means wipe out the civil war pension roll. Thousands of widows will remain. It Is presumed that there will be surviving pensioners of this class as late as 19S5, forty years after the disappearance of the last union soldier, At the end of the last fiscal year there were still five widows of revolutionary sol diers on the pension roll The pensioned widows of the war of 1X13 numbered 1.11&. Orchard & Wilhelm arpet (Bo. simple Furniture Sale We were fortunate iu gathering tojretlier the sample lines of live prominent manufac turers of fine and medium furniture. These samples were shown at the retent furniture ex position at Grand Ilapids; wore finished expressly by the manufacturers for sample display and consist of a full line of dressers, chiffoniers hall racks, hanpnjj and stauding, library tables, sideboards, fancy rockers and chairs bought at a very low price because we took them all, which enables us to offer you 'some genuine bargains. These samples are all in and conveniently displayed on our main iloor and go on special sale Monday morning. Lively Selling Must Follow This Announcement liillp SIDEBOARDS A maker's entire line of side boards that we bought especially for this sale. They consist of tho newest designs made of select quar ter sawed oak, highly hand polish ed, neatly ornamented with hand carving. These sideboards are from 1-4 to 1-3 less than regular and In this sale are soil In at $17. 50. $29.50, JJ0.7J, $11.50, $JJ.00, JJ4.00 and $15. 50. DRESSERS HND CHIFFONIERS Of the better and medium grades in all the newest designs in mahogsny, curly birch, birds-eye maple and golden oak. All highly ' polished. At theso prices you save about 1-3. Dressers in this sale $17.50 and in between prices up to $41.00. Chiffoniers In this sale $5.95 up to $31.50. Q -4. a rt kw-.. i ,as i ROCKERS 21ND FANCY CHAIRS In mahogany, weathored, golden and antwerp oak, high est quality of construction and finish. Some with wood seats, some leather scat and rome leather seat and bactc.. This is a very flnollne of goods and in this sale range in price from $4.50 each up to $31.00 each. m OEM HALL RACKS AND HALL MIRRORS All the newest in this snmplsx Una which consists of very choice designs and highest gradeti. Standing hall racks In this sample lot at $2X50 up to $29.50. IlangiDg hall mirrors in this sample lot $2.90 up to $12.75. LIBRARY TABLES A choice lot in this sample line of mahogany, Antwerp golden and weathered oak at about 50 per cent less than the regular selling prices during this great sample sale. An ex cellent opportunity to save on your purchase if you are in need of a library table. Selling prices range from $16.75 to $00.00. Drapery Department For the coming week we will show what we believe to be the largest and choicest line of bedroom draperies ever brought 1 bis far west. Our complete choice line of French Swiss for bed covers and over hangings over laces, all colors, high art designs at 15c per yard. French, Trillis cloth, 36 inches wide, very choice designs, all new, at 20c per yard. Of the population of Europeaa Russia i per cent are tanner. We make to order all kinds of draperies, ?roni hnnsrlnps. and we believe our prices are as low as We also call attentlou to a complete new line of stripe snow flake curtain comes aluo by the yard up to the grades which come at $10.00 per pnlr. We are also showing a new curtain with ruffle only under colored curtains our new patterns are We Invite you to call and look over the largest the emnlleat dresser scarf to the very finest silk you will And anywhere for first-class work, summer curtains for bed rooms, the new silk we start our line at $1.50 per pair 35c per yard $1.75 per yard. across bottom, designed to hang straight to sill $3..r0, $4.50 and $5 per pnlr, very cl-olce designs, and best selected drapery stock,, in the west. Mark Twain An Amusing Interview with the Greatest of Humorists by Clara Morris in the MARCH Metropolitan M affazme Other exceptional features are The Pardon of Becky Day - - " A Plain Statement about Russia and Japan A Story of Tibet - - A Story of the American Soldier . by John Fox, Jr. by Frederick McCormick by Albert Kinross by Rufus F. Zogbaum 160 Pages of Reading A 35-Cent MagLmne for 1 5 Cents At All Newsdealers ( 59) X. H. EUSSKIX, MXBUSHKR. 3 WEST 39TH ST. . T. NO OURS NO PAY MKN ttfaafttff BMdlcaM. It 70 kV amaVll, WML Off, ttjt pOC r wavft amine tfrmliu, U fiauM mm fc iTtUr will rwalor fum. II druftv vuioUir ud V rcaxi pwrwaancatJy wrw4 la 1 to wki . , BtftflIUf Off ret tms 4i4t f guMjmmtm ii. HuU. D-frtMl .writ for tnm irUcularm . .1 II L BMirS IB MSMSB. JSj V MVfS. 1st a lU(t.. lit !; tiack, Oaaftr, Cs 'itt mmwm 'w vwywn 1 1 ion.