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?n<T for fifty-two years.
This lual occasion. alwavs thri^imr in its opportunities, pos
eposes this year a potent attraction to buyers.
¥
*
Comprising
Table Linens
Plain Linens
Fancy Linens
White Goods
Towels
Bed Spreads
Window Curtains
Embroideries and Laces
Handkerchiefs
Lingerie
Muslin Underwear
Children's Underwear
Sheets and Pillow Cases
Blankets and Comforts
Me+erials bought by us on lower markets and stored for this cnle.
As an indication of the advancing effect of the tariff alone
these experiences will show
A belated invoice of dolls amounted to $572.00
Added to the bottom was this item
Increase because of recently passed tariff bill $131.00
An invoice of spring ginghams ordered by us in August amounted
to $728 00*
Added because of increase in tariff $156.00
NEED WE SAY MORE? No advances because of tariff or any
other reasons while present stock lasts. Actual and liberal
reductions from present prices FOR THIS .SALE.
Winter Clearing Sale
Carries Extreme Reductions From Present Prices
Women’s Coats Suits. Dresses, Furs, Blouses and Skirts
Misses’ Coats, Suits. Dresses. Furs. Blouses and Skirts
Children’s Coats. Suits. Dresses, Furs, Blouses and Skirts
Underwear for Men, Women and Children
Hosiery for Men. Women and Children
Gloves for Men. Women and Children
Wool Dress Goods Silk Dress Goods Cotton Dress Goods
^Women’s Shoes Men’s Shirts and Neckwear
All Priced for Quick Clearance
That Hospitable New Year’s Spirit of the Open
House Will Abound in This Store on Tuesday.
none; convictions, none.
Criminul Malpractice—1922, com
plaints, none; convictions, none, 1921,
complaints, 1; convictions, none.
Manslaughter—1922, complaints, 4;
convictions, none. 1921, complaints,
1; convictions, 1.
Murder, First Degree—1922, com
plaints, 19; convictions, 9. 1921, com
plaints, 15; convictions, 10.
Murder, Second Degree—1922, com
plaints, none; convictions, none. 1921,
complaints, none; convictions, none.
Contempt of Court—1922, com
plaints, 4; convictions, 3. 1921, com
plaints, 1; cojfVictions, 1.
I Hape—1922, complaints. 7; convic
tions, 1. 1921, complaints, 1; convic
| tione. 8.
| Deceiving Stolen Property —1922,
complaints. 10; convictions, 2. 1921,
complaints, 20; convictions, 8.
Seduction—1922, complaints, none;
convictions, none. 1921, complaint*.
12; convictions, 6.
Nonpayment Alimony—1922, com
plaints, 11; convictions, none. 1921,
complaints, 12; convictions, 6.
Felonious Assault—1922, complaints.
37; convictions, 14. 1921, complaint*,
15; convictions, 6.
Assault to Rob—1923, OOBiplaint*,
4: convictions, 4. 1931, complaint*, ll
convictions, 2.
Insufficient Fund Cheek#—1*23,
complaints. 12; convictions, I. 1932,
complaints, 26: convictions, II.
Fiscal years for th# tabulations,
ended October 1.
- -—^
dt Being the world’s largest home furnishlnf
V- I hie I nm |PTP . \ organization, Hartman’s is able to sei^n
J HD HJHl|JILIL Y you BEST Because we buy in quantitie.
A. Onnm I liiffit
■ H' I IMy 111 If HU It for EQUAL quality merchandise.
xiikPraiyiiummiMKiia.
Complete
Dining Room
Included in $378 outfit |
| Walnut Finish |
Queen Arie Period. Tabl»
has genuine walnut tenee.
•op or genuine quartered oak
is wanted. Kxten Is to 6 feet
Oblong shape. Chairs havt
high hacks with beautiful
■•ana panels; genuine leather
seats. Walnut finish. The
table' 'and $ * A 75
, t chairs; a -■«•=■
\ 15 value... w J
This Exquisite
Living Room
Included In the 1371 Outfl'
Items Sold Separately me
Priced
3-Flece Overstaffed I.lvtnr
liaom Salt.. Famous
•■Baker'a" velour combina
tion. ae Illustrated. "h
A $250 value at... «• 1 DO
grade In every way. ^ I
Special Sale af Bldg
lumps. Beautiful finis'
.use with frlnve* *1’’
"['ya,rte:-at8e.v!ral.. $28.95
Polyrhrotnt Mirror. Pol'
hrome effect* over pro!
i frame. 112.60 07 Of
value.^fpSJv
nine* In Davenport Table*
cveral pattern* In rlcl
rovn mahog
; r.1?*. $22.8F
\/
XJ
Mahogany Finish
Cane Paneled
Fernery
A beautiful Queen Anne Fern
ery. vltli cane panels and lltt
out zinc Insert. Verv nttrac
now a?!!:.’.2,.T*'.ue $12.98
This Bsautif J
Bedroom
Attractive Walnut Finish
Included In $378 Outfit
Queen Anne Period Bed
room Suite as shown tn at
tractive walnut flnieh. Is
well built, has large mir
rors. Must be seen to be
fully appreciated. Offering
'hesser. Chiffonier and
full-sized Bow-End Bed
>nly at thisspecial price.
The three
pieces. os
illustrated. A 7 ^
us special. J
Retail val- \IU -
i — -/
A Shower’s Kitchen
Cabinet Value
> .lust as we illustrate It
here. In rich golden fln
1 lab with motal work
table. You'll appreciate
the bargain when you see
$21.65^
3 White Enamel Kitchen
^ Included in M7S Outfit
' Ml Item* Sold Separate
White Enamel Kitchen
Table. All steel. With
[fine, white porcelain top.
| targnin at— 98 75 !
| White Knamel Chairs.
Have how-backs and com
fortable saddle - shaped
I eats. Each— 92 95
3 Special Rug Offerings—Will Be Welcome in Any Home
X
S.SalO.S Seamless Brussels llur. All
vool surface. In beautiful patterns,
peclal at* * * ***.******* **a * li * * * u*' a
'
txl? ft., ftearalese Velvet Raff. Fine
tiiirh pile. Exquisite color combina
tions* 440 valuta now at* *«j.«j.«
•a
»xlS AnnliMter Rug. A long-wearing
rug. beautiful deetgnf. Several new
pattern* st>(<••*<•.•*>•*• •*■ ni‘iuu
4
