THE OMAHA DAILY BEE: SATURDAY. OCTODETt 9. 1904.
RAILROADS WIN TWO CASES
Tencical Taxation Cim from Otratt tud
Eulo Sridra Ce Are Decided
ip in 1
ADMIRAL
SCHLEY USES
PE-RU-NA
IN HIS
HOME,
7y 'Ml H,,M,','','t
LAW IS DECLARED CONSTITUTIONAL
IS A ft
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All
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CALL FOR ANNUAL ELECTION
axtbg Governor ilcGilton Sign Hii June
to Official Document
LINCOLN CELEBRATES THE LAUNCHING
state Hoase Aaoat Ieerted aa
Arroaat at AbwiN of Officials
la Seattle aaa Else
krrc
IJX(XLN. Oct T. (Special Lieutenant
Governor McGIHod this afternoon if-aued
Lia election (irorlamation aettiiit; aalde
ICovember t as a day vpr.n which the state
candidates are t be toi3 for.
Lificolc very appropriately celebrated the
launciiiiiC of the bauJeship Nebraska this
afternoon. ' Promptly at o'clock. th
time the ehi into the water the old
cannon at the ataie homoe was turned loose
t'aht time, the Bur1ingion a histles and
all other whistles brsan to hrik and gen
eral bedlam he!d sway. A direct wire con
nected ttie city of Lincoln with Seattle
and Juf t as the mesaaKe waa flashed acrosH.
the noif. begun. Captain Iavi of tha
office of the adjulant gtnrral did the
thootirg of the cannon.
The Bilker Brothers Engineering company
of Osneha filed aitlcles of fm-orporatjon
with the secretarj- of stat this morning
to do a priming and lithographing busi
ness The capital auxk is fl-tr and the
inncrpioralors aie the iven Baker broth-t-rs
a lid Harry G. I'r.i-erragt.
J. T. Mory-ka and .tl-rs of Crete filed
articies of inootioratmn with the secre
tary of rlate this morning for the Crete
Grain and Live Brock association. The
capital stock is Hi..
The state houfc hs the appearance of
a staT yard tbeae aay. all of tbe state
".gfMJEVER EQUALED
MSBY OTHERS.
rf0Aljf QUAUTT HIGH
'Zl mE MODERATE
miim0 TROUBLE
S! alLIES, STYLEC FniCEasras
.V:.laiX TO SUIT ALL
CHARTEfK " '
HwaDaalarla YearTeww X 5 A frV"Sr
CHARTER OAK k"SaT -s'iW
STOVE AND RANGE COyr, C'.
jff 11 I
SUITSALE
SSl y!
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n-zsE c7y
- To -35-00
Alcohol-Morphine
TOBACCO HABIT. ETC
The oldest, safest and most reliable cure
Communications Confidential.
Reb,
Cor. lots Lrvrwerth.Tel7li4
ft. BlUS.Mff
officer except Mr. Follmer being at Seat
tle and a majority of the deputies being
cut in the Mate on business. Bookkeeper
F12el of the office of the lard commissioner,
Ieputy Auditor George Anthes, Insurance
Deputy Pierce and Labor Commissioner
Butb are in Omaha to take pert in the
primaries as Is Bailiff Caieman of the su
preme court. The affairs W Mate however,
are running along: a usual with lieuten
ant Oovernor McGilton making a trip dowa
here between times to sirn pa,era.
Farmer Foaaa Dead.
HASTINGS. Neb.. Oct. 7. (Special Tele
gram.) A ugurt Btrg. a farmer who for ten
tears ha lived four mile south of Kene
UT, waa found dead In tbe ssnd hills by
a searching party at Z o'clock this morn
ing. Coroner Perkln held an inquest at
Kenesaw thi afternoon, the Jury' finding a
verdict of accidental death. Berg wa C2
yc-ars old and had been selling produce at
Kenesaw. The arrival of the team without
a driver led to the aeareh which revealed
the body.
Arrested for Harse Stealla;.
NORFOLK, Neb, Oct 7. (Special.)
George Hart, aged 25. charged with steal
ing a fine horse and rubber tired rig from
Clyde Scott at Columbu "ast Wednesday,
wa arrested here today and jailed. He
drove the hore into town, but attached to
an old wagon, for whkh he hid traded the
rubber tired rig. Scott traced the fellow
from Columbus to Norfrjk ly way of
Clarkson and Leigh At cfnrks:n the trade
for an old buggy was made. Hart claims
to be from Johnstown, Brown county.
Uaii istaarlsi la Price.
YORK, Neb.. Oct 7 (Special i A few
of the recer.t kales of land made in York
county shoas considerable advance over
the price paid ".ast er and the oldeat
resident who predicted that farm land in
York county were worth all that they
brought a year agu. are now scrambling
for farm at advanced price.
LINCOLN. Oct. 7. (Special V-BotB the
uthoriues of Rjthardao county and the
members of the Omaha Real Estate ex
change cf Omaha lost out in their fight In
the supreme court to compel a higher val
uation cf railroad property located in tbaar
respective taxing dlrtriot as a basi for
county and municipal taxation. The su
preme court held in both cae that tbe
law which provided for the valuation, cf
railroad property being fixed by the State
Board of equalization and distributed ac
cording to the mlleag of the road waa
constitutional. Tbe opinion held also that
a depot terminal facliluaa bridge and
ether structures that were a part of tbe
railroad system were to be considered in
the valuation of tbe entire tem. and
'hat the local taxing authorllle had c
right to aaaeas thrm separately. Chief
Justice Holcomb wrote the opinion in the
Omaha caae and Commissioner Pound
wrote the Richardson county derision, each
following a former decimon of tbe court
The taxir.g authorities of Rulo, In FUch
ardaon county, attempted to assess the
railroad bridge at thut place for city taxa
tion purposes and upon btir.g defeated In
the lower court appealed to the supreme
court, where tbe decision of tbe lower
court wa affirmed.
The Omaha caae was an original suit in
tbe supreme court for a mandamu to
compel the city council to reconvene a a
board of review and liFten to protect
against taking the figures of the Stat
Board of Loualixatton on the railroad ter
minal property a a bais of taxation. The
uit was brought by George Morton. W. G.
Vre and othera in the answer of the
dty council It was t out that that body
had take-i the figure returned by tbe
State Board of Equalisation, which, they
held, was one-fifth of the -aluation of
the Omaha railroad property, and multi
plied It by five to make It uniform with
the valuation of other property in Omaha
This writ wa aiso denied. Tbe suit were
brought under the old revenue lw, but
as the new law is practically the same a
the old law, tbe decision will apply in re
gard to the constitutionality of the new
law.
The syllabus in the Omaha case follows:
Syllabas af Oaaaha Case.
1. In the assessment of railway property
for muniiipul purposes situated in cities of
the metropolitan clfiss, such a is required
to be listed mith and assessed by the ttate
Board ol Equalization for general revenue
purposes under tlie provisions of sections
HH arid 40 of chapter TT, articie 1. complied
statutes of 1X-1. as existing prior to the
revenue act of jSK;2. it is made the duty of
the tax commissioner or assessor of such
city to accept the values of the fractionnl
part of such railroad pmperty situated in
the municipality as tbe same i valued and
assessed by the State Rosrd of Equalization
and apportioned to such city in accordance
a.th the provisions of said act.
2. The proportional share cf railway prop
erty as valued ard assessed bv the State
B"3rd of Equalization belonging to and
situated in furti city and subject to taxa
tion for municijal purposes may be equal
ized by the proper authorities of such city
by lowering or raising the value of the
same as thus ascertained mo a to bring
about uniformity of valuation in respect of
all property subiect to taxation within the
municipality,
i. It is competent for the legislature to
provtae for the valuation and assessment
of the property of railroad companies such
as is required to be 1'sted and scheduled
viih the auditor of public account by sec
tions US sid 'i. chapiter 77. article 1. com
Tdleri ctAlntet of m heretofore eTist.
ing. by vne assessing body and for ascer-
; taming tve value or the whole or such
! rroperty of lav one railway corporation
Fvbject to taxation in this sine es a unit
or a an entirety and to distrfbtute the
value as thus found over the main line or
track of such railway company and to the
different tsxing district, municipallUe.
etc., on a mileage basis.
4. Such s scheme or plan of assessment
and taxation of the property of railway
compsr.'es as herein provided for state,
county and municipal purr-oses Coea not
violate the provisions or the fundamental
tew commanding uniformity In the valua
tion and assessment of property for tbe
purpose of raising needful revenue by
the levying of a tsx upon all property ub
Ject thereto according to tls vaiue.
Dlstrlbatloa of Yalae.
6 The valuation and assessment of the
property of a railway company, as therein
provided, as an entirety and the distribu
tion of the value thus ascertained upon a
mileage basis over the entire line of such
railway doea not operate as a changing
of the status of the property aseessed. Its
effect is only to distribute the value of an
organic whole to the fractional part situ
ated in the different subordinate taxing dis
tricts through which the line extends and
in which the property is actually situated,
which is a legitimate exercise of legislative
power.
fi In the assessment of railway property
for taxation as therein provided It i com
petent for the legislature to classify such
property "and provide for the assessment
of the same rs petsonaltv hp1 to fix the
status of the propertv ass'ssed by providing
for the variation of the propertv as an
entirety and the distribution of the total
value to each taxing d strirt according to
the number of miles of main track located
therein. i
7. Suid sections W and et as existing prior
to their repeal by the revenue act of IftOS
are not invalid as taking prnTwrty by taxa
tion without due process of law - C. B &
Q R R. Co against Richardson countv,
Nebraska, followed
Paragraph S of the syllabus has been In
terpreted to mean that the city board of ,
review ha not the power to Increase the
valuation of railroad property In it Juris
diction or decrease It a it will, but that
if the state board assesses on a fifth
valuation r,d tbe city property is assessed t
at Its cash value, then the board of review
has the authority to multiply by five In
order to make the assessment uniform.
Itele Bridge Case.
In the Rulo bridge case four objection
were made to the plaa of assessing rail
road property as prescribed by the stat
ute- The first was tht "section 2 and
4 in legal effect exempt the franchises
of railroad corporation from taxation and
thereby violate section 1 of article lx of the
constitution." The court held that thi
objection was disposed of ufficlently in
the case of tbe State against Savage in
which the court held that the State Board
of Equalization la the assessment of rail
road and telegraph properties should In
clude in It assessment the value of the
franchise with the tangible property as
sessed. In that opinion Judge Holcomb
held that tbe whole property of any cor
poration would be assessed In its entirety
and in such valuation should include all
element that go to make up tbe property,
whether franchise or other Intangible
property, real or physical property or per
sonal property mixed.
The next objection wa that tbe statutes
provided different manner of aasesdng
railroad property from other property and
therefore the section 1 void because the
uniformity clause of the constitution is
violated. The court held tht the object
of the constitution wa to have all prop
erty bear it Just ahare of tbe burden
of sate and that thi condition would not
obtain were railroads assessed in each
county by tbe assessor like a piece of
ground or a lot. It bold that the railroad
la county la a pert of a system and a
auoh part 1 valuable. The court hold
that the value is gives to a railroad in a
county by It franchise, the connection la
and out of the state and tbe fact that
!? each county aaeeased part of
the track, the result would not I what
the constitution intended. -The court hold
that it Is Lb result that taa to l ouoaid-
!
I
i
t
tc v...
im i nimuli' .aakaa.
VNE of the preatect naval battles in the worM nan tLe Fiht
y Off trantiapo.
Annada ha P
more epoch- I
tory in the onward march of civilization than in the notable event
of July 3. 1 818, in which the reat hero. Admiral rfchley, tok a
leading part.
No patriotic citizen of the United States can fail to render him
the homage due, and to accord him the glory so well deserved.
It was a great naval battle. Without a moment's warning it
began. Quick decision, undaunted courage, excellent discipline,
resolute self-confidence these combined in Admiral Schley to
produce that dash and daring so characteristic of the American
soldier.
A man must think quickly in these days. There is no time for
slow action. New enterprises arise in an hour. Old ones pas
away in a moment.
A multitude of great themes clamor for notice. A man must
take sides for or against by intuition, rather than by logical de
duction. One day this fighting admiral. Pchley. happened to be in corn
pa n v with I a n I others w h o
were talking Mtttnirars Opinion en Pe-m-na. on varioug
topics of jmpular interest. The subject of I'eruna was raised.
its popularity as a catarrh remedy, its national importance, its
extensive use.
One asked his opinion upon the subject Without a moment's
ered and not nfrt method by which yie re,
ult 1 arrived it.
The third objection wa that the sections
in Question "exempts railroad property a
s -
seased by the Stte Board of Equalization
from the payment of it proportion of
the taxes levied for the support of the
county, echool district and city, appellant
In thi action, and thereby violates the
rule of uniformity prescrined by section 1.
article ix of tbe constitution." Tbe court
holds that bridges, depot, water tank and
other necessary structure along their
right-of-way are a part of the railroad as
a whole, and have no separate existence
front that of the road. Apart from the
road the court holds a bridge is Just so
much Junk and to treat it as a separate
entity 1 to take away its chief value.
rUaaiaratlaa Is Leeal.
A a fourth objection Jt was argued that
tbe statute makes a classification not au
thorized . by the constitution. The court
holds the classification is made not by the
statute, but by the nature of the subjects
dealt with. They are intrinsically and
fundamentally distinct and the legiilitura.
which is giver, the power expressly to fir.
tbe rood of assessment as it may direct,
has adopted a method which ha been in
operation many year and has been re
adopted in tbe new revenue law and i
reasonably calculated to meet the problem
hand.
The other objections to the statute were
nrged by counsel, who appeared a friends
of the court. The first was that it opera tei
unequally and unreasonably with respect
to the railroad companies whose tracks are
situated wholly within one county, such,
for example, a terminal and belt lire com
panie. The opinion sayc:
"The rgumert dvnced on thj ground,
however, apply rather to tbe connituri-n-ality
of provision in the several statutes
governing municipalities, whereby the val
uation of railroad properties for state and
county purposes i required to be taken aa
a basis of assessment in such municipali
tlea made on a different basis than to
tbe constitutionality ct the general statu
tory provision with reference to mat and
county assessments "
The other objection waa "that the ttute
doe not require that notice be sent to the
companies assessed or to the taxpayers
who might want to appear before the state
board. The court holds that the statute
fixe the time of meeting of the atate
board, that public meeting ars held and
that this is sufficient
Clly Altararr View.
"So far as I can learn," said City Attor
ney Wright "the upreme court decision
in tbe Rulo bridge case and the Omaha Rail
Estate exchange case are directly against
tbe contention of the city and the citizen
here who have endeavored to prove uncon
stitutional that part of tbe law requiring
local taxing boards to accept the figures
of the State Board of Equalization on rail
road properly. Our fight in the federal
court, however, to compel the railroads to
pay a proportionate ahare of taxes on
their Omaha terminal is by no means set
tled, although the opening there is reduced
to a very small one. I Intend to have a
conference with Attorne) Baldrige and
Breen at once, with a view to pressing tb
case in the 1'nited States court
"One of our chief hope here Is a ruling
of the I'nited State supreme court that
where the value of terminals are litspio
portionate to the remainder of the road
tbe mileage system of valuation does nut
necessarily arply. At any rate. I tlilck
the caae will be pushed to a definite con
clusion. I understand C. J. Smyth will
file a motion for a rehearing In the Rulo
bridge case and Mr. Maboney tbe same
In tbe Real Estate exchange vase, but I
do not anticipate results from these, and
regard the supreme court decision as final.
It bear upen tb fight cf tbe city be
cause practice 11 y the same questions re
involved end it has been tbe practice of
the federal courts to accept the state su-
W ' . S. W Ww.'.' . H . . j, -A V- -- -. 1
ex,
t
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' -MfcHir'
Bfr i "miiili rrniii in
BATTLE OF SANTIAGO. WHERE
Never since the dispersion of the Spanish
A Historic Naval Battle. "atTi
preme court's interpretation of the laws
of its own commonwealth."
j THREE PRISONER BREAK JAlb
Mea A era sed of Crimea at Beatrice
Take Saddea Lesve of Officers.
BEATRICE. Neb.. Oct. 7. r Special Tele
gram 1 John Eddleman. Jack Fccto" and
William Dugan broke jail here last night.
Eddleman was being held on a charge of
robbing a store at Ellis recently snd the
other two were serving time for petty
larceny.
The Beatrice bloodhounds were placed on
the trail of the fugitives this morning
and the officers be live they will succeed in
running them down soon.
seatearew for Assault.
BASSETT. Neb.. Oct. 7. Special Tele
gram.) Judge Harrington held a session
of court here this morning at which Wil
liam Nieter entered a plea of gul'ty to the
charge of statutory assault and was sen
tence; to three years and six months In
iwn iuip ill nil Hi in. mill in i j uinsiiiiiiiij
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PJJ-
Fall Clothing on
471, Of course you know we have
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SltaaT-- i&'V datattii
. " i aa, vt.o-'.ir! ""-4
ADMIRAL SCHLEY MADE HISTORY.
hesitation, he said: "I can cheerfully say that Mrs. Schley ha
taken Peruna and I believe with good effect." Such was the tes
timonv of Admiral Schlev.
Like the battle of Santiago, the thought wa sprung upon him
without any warning, and he disjosed of it with the wme vim
and decision as he did with the Spanish fleet led by the ill-fated
Viscaya.
His words concerning I'eruna have gone out into the world to
be rereatei by a thousand tongues, because he had fcaid them.
Like the news of "hi victorv over Cervera. his words concerning
rr",":";:! UaMV VH Carry Weight, fc"!."
from mouth to mouth, across oceans and continents.
Except for an inborn manly independence, in a country of free
speech, these words never would have been uttered by an officer
occupying such a notable position as that of Admiral Schley.
Except for a world-wide notoriety and popularity, such ass Pe
runa enjoys, no remedy could ever have received such outspoken
public endorsement by such a man.
Ilis signed statement appears as follows:
Washington, D. C.
Perunn Drug, Co., Columbus, Ohio:
Gentlemen "I can cheerfully state that
Ars. Schey has taken Peruna and I be
lieve with good effect. " V. S. SCHLBY.
the penitentiary. He was arresteS about
the middle of August, and not being able
to furnish hail, has been in the county Jail
since that tim At the opening of court,
Octoter S. he plead not guilty and the case
was continued to the 12th of thi month
He confessed his guilt to the sheriff and
county attorney since the case was con
tinued and wa sentenced tonight Nieter
is years old. The girl is 16 year of age
and is a sister of hi wife.
!TER OF PETER CELLS IS WEED
laslsts Brothers serare Her Share
f Estate.
TECfMSEH, Neb., Oct. (Special.)
Peter Sella the great circu man who died
of apoplexy at hi home in Columbu.
O., yesterday leaves a sister in Tecumseh
In the person of Mrs. John Robinson, a
widow. According to Mrs. Robinson story
she. with the other members of tbe family.
Inherited a large estate left by their father
many years ago. She Bays the showmen.
Sells Brothers, got the money and she wa
Credit Clothing business. Ve have
ma U ututij. vut ittiua uite uku uium Kcacruus, vaue loo
Quality and Style of all our garments is well known as M super
ior the city over. Add to this our Free Gifts to our customers
of $100,000, and it is hard to see how any other Credit Store has
any claim upon the trade of intelligent people. Come and see
th? Free Gifts of Silverware, Jewelry, Watches and other worthy
articles we are giving to
Your Credit is good.
FURS ON CREDIT Our Ft.; w. stock
of Furs ts admired
ty every visitor. Come and pick out your
Jacket, Muff or Bos and we will lay it aside on
til yon vant k. Our prices are la many cases
lover tfcsn any casb store.
. LADIES SUITS
snost popular-
,lar Ooalitirs that we guar-
men
aslowattbalowekt...flU
MEN'S SUITS &Z'SSS?XZ!i
rwi...: $750 to $23
Ask for Tractlaf; Coepesi
WOMEN'S DETAITMENT
ftnCsais Mis $?
KiUiaoy J t If
Sslk Skirts to f
CirU' Coats 3 I 7
Laiies Sheet 2 to 4
1IFVS DEPARTMENT
Mea's Tappers fta to SIS
Hea's Tiwascrs.... 2 ts 7
Nea's Bits 1 to S
toys' Sorts J 54 ss
Hea's Ss Ui to
J
o'U
w . "TtJlla"
. i cx. g .
ignored and has been to thi day. Some
few year ir she betron ault against tha
Sela brother to recover ber possessions.
j leaving the matter In the hands of a To-
cumse-h lawyer who, at about that time
met with (Teat reverse and left the coun
try, losing sight of ber suit The woman
ha held to this story for years and can
toive much history of the Sella family. ha
is very poor and live almost in destitute
circumstance here. At one time whan the
Sell circu vlaited thi city a number of
year ago, Mr. Robinson, who waa then
living, hi wife and son. Charles, were
riven the courtesies of the entertainment
and seemed to be entertained by the Bala
brothers personally while on tbe show
grounds.
Hotel Raba-eel ( Cash.
SIDNEY. Neb., Oct. 7. Speclal Ta'.e
gram.) Tbe safe and cash register at tha
Union Pacific hotel were robbed late last
night of fl&O. The thief 1 supposed to b
the night porter, who skipped out of town
and has not yet been apprehended.
Credit I
alwtys been the leaders in the
always sold at lower prices
our customers
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in,. f
508 Dodge Si,
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