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
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Millions of Mothers Use Cuticura Soap
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topping of falling hair, for softening, whitening, and soothing red, rough,
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Millions of Women use Ccticitra Soap In the form of baths for annoylug
Irritations, Inflammation, and excoriations, for too free or offensive per
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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.
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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)
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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.
