Osborne Urges ^Intangible Tax ^ Be Continued State Commissioner Says Reve nue From Incomes Too Ex pensive to Collect, but Theoretically Sound. Lincoln, Dec. 31.—(Special) —W H. Osborne, state tax commissioner, irr a report submitted to Governor S. R McKelvie. urges that the present intangible tax be continued or a atate income tax be substituted. Otherwise, he declares, a majority of Intangible property will disap pear from the tax rolls as it did throughout the history of Nebraska until the revenue bill was passed by the legislature two years ago, which provided that intangibles should be taxed one-fifth the current tax on tangibles. Osborne shows figures to prove that this has been the means ol coaxing millions of dollars in ln I tangible property on the tax roll. ' "In 1921, the grand total of all in tangible property on the state tax roll was $85,020,054,” Osborne said, “while in 1922. afler the new law be came effective, the grand total was $141,266,092 “A majority of this Increase has been in Douglas and Lancaster counties, i 1921, intangibles on record in *ouglas county 0111001111x1 to $12,376, '4, while in 1922. it was $47,604,920.” In speaking of the likelihood of the incoming administration attempting to rough a state income tax law, said: e can be no question about me merits of an Income tax, and it would result in reaching that class of person* who enjoy a large income, but who would have no property to be taxed. I am firmly convinced, how ever, that at the present time the state is not ready to discontinue the per sonal property tax. It has not the ma chinery at hand to administer an ex- j elusive income tax law, which. In ad- 1 dition, would be too expensive to op erate." Continuing, Osborne strongly urges a state inheritance tax. He says: “It is the very best opinion of men who have made taxes a study that Inheritance tax Is a recognized source of state revenue. It is logical that the public has an interest in vast estates and that such an inter est should be realized by the public, when the estate is passed from the hands of the owner to others who have done comparatively little toward the earning of accumulation of the property. In the state of Wisconsin they have a state inheritance tax law, and since its enactment, 1904 to 1918, there was paid Into the state treas ury $7,085,732. and counties retained 7 1-2 per cent." Wants Assessors Appointed. Osborne also urges appointment^ rather than election, of precinct as sessor, charging that elected assessors "play politics” hy turning in small as sessments against property of influ entlal citizens. He recommends that county assessors or county boards be given power of appointment. Other recommendations hy Osborne, briefly, follow: Demand that law be fixed so na tional banks must pay what he terms their equitable share of taxation. Discontinuance of much of tax-free securities Issued hy county, city and state institutions and being strict in exempting hospitals. lodges and kind red organizations from taxation. Changes in occupation tax for cor porations to arrive at more equitable taxation of foreign and demestlc cor porations. Criminal Cases in Omaha Courts Show Increase i Attorney General Davis Re ports 740 Complaints Filed i»1922 and 581 in 1921. Lincoln, Dec. 31.—(Special.!—Doug-i las county district judges In 1922 paroled 54 men and women convicted of crimes in that county, according to a report issued by Attorney Gen eral Clarence A. Davis. In 1921, paroles granted numbered 56. The Davis report shows that crim inal complaints filed in Douglas county in 1922 numbered 740, against 581 in 1921. Convictions obtained in 1922 were 316, against 306 in 1921. The report shows that prosecu tions dropped by the Douglas county attorney's office in 1922 number 196, against 291 in 1921; penitentiary sen tences imposed in 1922 were 124, against 110 in 1921; acquittals were 42, against 22 in 1921; jail sentences were 43, against 77 in 1921; prosecu tions pending are 189, against 18 in 1921. Complaints for wife or child aban donment lead the list of crimes both /years. In 1922, there were 111 charged with these offenses, and. ac cording to the Davis record, not a single conviction, while in 1921, 116 complaints were filed and six convic tions obtained. Burglary comes next with 69 com plaints in 1922 itnd 44 convictions against 61 complaints in 1921 and 56 convictions. Third is auto stealng with 6() complaints In 1922 and 33 con victions against 48 complaints in 1921 and 29 convictions. Complaints filed for carrying con ceaied weapons are three times great er than in 1921, ar.d convictions for this offense have been increased in the same proportion. In 1922 com plaints for this offense numbered 45 and convictions 39; in 1921 complaints 15, convictions 13. Other offenses tabulated for the two years follow: Adultery, 1922, complaints. 4; con victions, 2; 1921, complaints, 1, con victions, 1. Arson, 1922, complaints, 6, convic tions, none; 1921, complaints, 4, con victions, none. Assault and battery, 1922, com plaints, 4, convictions, 2; 1921, com plaints, 4, convictions, 3. Assault to ravish, 1922, complaints, 5, convictions, 3; 1921, complaints, 6, convictions 6. Violation of banking laws, 1922, complaints, none, convictions, none; 1921, complaints, 1, convictions,, 1. Bigamy, 1922, complaints, 1, convic tions, none; 1921, complaints, 1, con victions, 1. Debauching minors, 1922. com plaints, 10; convictions, 5; 1921, com plaints! 33, convictions, 19. Selling Mortgaged Property—1922, complaints, 4; convictions, 2. 1921, complaints, 2: convictions, none, convictions. 5. 1921, complaints, 5: Forgery—1922, complaints, 56; con victions, 33. 1921. complaints, 34; convictions, 19. Criminal Fraud—1922, complaints, convictions, 4. v Embezzlement—1922, complaints, 6; IS- convictions, 4. 1921, complaints, 3; convictions, none. Gambling—1922, complaints, none; convictions, none. 1921, complaints, 2; convictions, 2. Larceny from Person—1922, com plaints, 43: convictions, 22. 1921, com plaints, 44; convictions, 23, Highway Robbery—1922, com plaints, 42: convictions, 21. 1921, complaints, 52: convictions, 29. Incest— 1922, complaints, none; convictions, none. 1921, gomplalnte. - Reminds You of the Date—January Second t Opening of Our White Sale & Winter Clearing Sale You will attend, of course, as you and your ancestors have been do?nnly at thisspecial price. The three pieces. os illustrated. A 7 ^ us special. 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