4
THE NEBRASKA INDEPENDENT
DECEMBER 18, 1902.
REVENUE LEGISLATION
A Review of I he Territorial Revenue !--t
HImIIoii of-1855 , .i ?
" ' ' . '
The question of patching lup . our
present revenue la.v will occupy con
siderable tima duiing the coming ses
sion of the- legislature. Nobody be
lieves that any seiimis attempt will
be made to pass a coirplete act mak
ing any radical ban -res in the system
now in vogue.
A brief review oi former revenue
legislation In Nebraska may prove
proiitable and interesting at this time,
perhaps enabling k to trace the evo
lutionary eteps oy which we have ar
rived at the present state of affairs.
Under the orgauh act of May 30.
1854, creating Nbit?ka Territory, the
United States ;,overnment undertook
to bear the major portion of the ex
penses of territorial government. The
governor, secretary of the territory,
three justices of the supreme court,
and certain other ofiJcers were to be
appointed by the president. The gov
ernor's salary was dxed at $2,500 per
year, and the judges and secretary re
ceived $2,000 each. Ir. addition to this,
the United States agreed to pay the
legislative expenses or at least what
was considered sufficient to support
one session each ye.-.r. The members
were to receive U per day and mileage
at the rate of $3 lor each 20 miles
traveled in going and coming. Th?
presiding officer a as to receive an ad:
uitional $3 per day while presiding.
Four employes weie allowed each
house a chief cierk, assistant clerk,
and doorkeeper, 'lhe chief clerk re
ceived $4 per day and the others $3.
For the first session the council (cor
responding to our present senate) was
to consist of 13 members, and the
house of representatives, 26; thereaf
ter the representation in the house
might be increased t.i meet the growth
of population, dut. never to exceed 39
members.
In addition to the salaries men
tioned, the United States agreed to
provide public building for territorial
government, pay fur printing the laws,
provide a library, and pay certain inci
dental expenses. No other officers
were to be paid out of the United Stat
es treasury.
' It is interesting. l.c note that in the
organic act was laid the foundation
of our present yplendid school sys
tem. Section 16 provided: "That when
the lands of the said territory shall
be surveyed und?r the direction of the
government of 'he United States, pre
paratory to bringing the same into
market, sections vi umber sixteen and
thirty-six in(eaeh township in said ter
ritory 'hall be "and the same are here
by reserved for lilt purpose. of being
applied to schools iii said .territory,
and in ttr ?tPte3 jtk; territories her-"-ftr
to be erected out of . the same.''
At that time Nebraska was of enorm
ous magnitude, extending from the
Missouri river along 1 he- 40th parallel
to the east boundary of Utah; along
the summit of th. Kocky mountains to
the 49th parallel; thence east alone
that parallel to '.lie western boundary
of Minnesota; f.iicnce southward to
the Missouri river, and along that
river to the place of beginningan
empire including the Dakotas, Wyo
ming, Montana, aud part of Colorado,
as well as present Nebraska.
The first regular territorial assem
bly was held at Omaha City, January
16 to March 16, being called to
gether by Acting Governor T. B. Cum
ing, secretary of the. territory, on ac
count of the death of the first terri
torial governor ,Burt). whose succes
sor (Izard) had aot vet arrived in the
territory. "Up to the coming of the
last mail," Governor Cuming assured
the assembly in his message, he had
hopes that Governor Burt's successor
would arrive; consequently, the acting
governor had limited his message to a
few recommendations of a general
character. A hint is given that "you
For over sixty years Mrs. Winslow't
Soothing Syrup has been used by
mothers for their children while teeth
ing. Are you disturbed at night and
broken of your rest by a sick child
Buffering and crying with pain of Cut
ting Teeth? If so send at once and
get a bottle of "Mrs. Winslow's Sooth
ing Syrup" for Children Teething. ItJ
value is Incalculable. It will relieve
the poor little sufferer Immediately.
Depend upon it, mothers, there is no
mistake about it. It cures diarrho,
regulates the stomach and bowels,
cures wind colic, softens the gums, re
duces inflammation, and gives tone
and energy to the whole system. "Mrs.
Winslow's Soothing Syrup" for chil
dren teething is pleasant to the taste
and is the prescription of one of the
oldest and best female physicians and
nurses in the United States, and is for
sale by all druggists throughout th
world. Price, 25 cents a bottle. Be
sure and ask for "Mrs. Winslow's
Soothing Syrup."
State of Ohio, City of Toledo, Lucas
County. ss.
. Frank J. Cheney makes oath that he
is the senior partner of the firm of F.
J. Cheney & Co., doing business in the
city of Toledo, county and state afore
said, and that said firm will pay the
sum of ONE HUNDRED DOLLARS
for, each and every case of Catarrh
that cannot be cured by the use of
Hall's Catarrh Cure.
FRANK J. CHENEY.
Sworn to before me and subscribed
in my presence, this 6th day of De
cember, A. D., 1886.
(Seal) A. W. GLEASON,
Notary Public.
Hali's Catarrh Cure is taken inter
nally and acts directly on the blood
and mucous surfaces of the system.
Send for testimonials, free.
F. J. CHENEY & CO., Toledo, O.
Sold by druggists, 75c.
Hall's Family Pills are the best.
have the benefit of an ample fund of
experience treasured by neighboring
states;" and it appears that the as
sembly acted upon this, for a consid
erable portion of the Iowa code was
adopted, both as to civil and criminal
laws. The natural result of this was
a fair beginning xor the young terri
tory, nut the lavvs did not fit together
very well; there v. ere many omissions,
contradictions and inaccuracies which
the second session took up and cor
rected. The revenue legislation proper en
acted at this session consists of two
acts, one to provide territorial rev
enue and the other to provide county
revenue. In addition to these the acts
defining the duties of sheriff, probate
judge, and territ.iial auditor and
treasurer must b'i considered; also the
act establishing thi common school
system, which is rubstantially the
same in principle as the present laws,
so far as concerns lot al taxation.
In the scheme of taxation outlined,
the sheriff was the county assessor, be
ing assisted by his deputies; he was
also tax collector. The judge of pro
bite was the grand "poohbah" of the
county he was county judge, county
board, and county clerk rolled into
one. He was the "accounting officer
and general agent of the county." It
was his duty to audit all claims, and
draw and seal the warrants; to audit
the treasurer's accounts and those of
te collectors; to determine the
amount of tax to be levied, to levy it,
and to cause it to be collected, l ne
county treasurer, and the sheriff were
mere clerks to the probite judge, so
far '"as"" the revenues were concerned.
Although charged with weighty re
sponsibilities, the probate judge was
by no means an autocrat. Provision
was made by law for a referendum
vote of "the people of his county" to
determine whether money should be
borrowed to erect public buildings,
construct roads and bridges, etc.; also
to provide for a heavier levy of taxes
than the statutes warranted; and
"any other local or police regulation
not inconsistent with the laws of the"
territory.
The county revenue act limited the
levy "for ordinary county revenue, in
cluding the support of the poor," to
not exceed "five mills on a dollar."
But where a referendum vote had been
taken, "the rate of tax shall in no case
be more than 1 per cent on the county
valuation."
The territorial revenue act made a
two-mill limit for territorial purposes
but the language is somewhat ambig
uous as to how the levy should be
made. The auditor was required to
"deduct from the gross amount of
taxes therein levied or charged in said
assessment rolls (previously certified
to him by the various judges of pro
b&te) not exceeding two mills on a dol
lar." Whether the total levy for coun
ty and territorial purposes could be
twelve mills or ten in a county where
the referendum had been invoked, is
not clear from the text The- word
"deduct" seems to imply a sort of
appropriation of part of the county
levy for territorial purposes.
The auditor's duties were then much
the same as today. He was the gen
eral accountant; he made settlements
with county treasurers; he audited and
paid claims by warrant (or certificate,
where no appropriation had been
made); and generally superintended
the "financial concerns of the terri
tory." The first auditor, treasurer,
and librarian, were appointed by the
governor, but were to be elected bien
nially afterward, the appointees' terms
to end January 1, 1857. The auditor's
salary was fixed at $200 per year; the
treasurer received $150 and certain
fees; and the librarian, $100, but as he
also acted as superintendent of schools
he received an additional $200 for act
ing in that capacity.
Part of the Iowa code adopted pro
vided that the sheriff while acting as
assessor should be allowed $2 per day,
but the statutes seems to be silent as
to the compensation of the judge of
probate while acting as fiscal officer.
Perhaps these omissions hastened the
act of the second session in which 5?
chapters were passed in an omnibus
bill "for revising, consolidating and
preparing a general code for the terri
tory of Nebraska."
.Sixteen city charters were passed,
twelve of them almost identical in lan
guage and provisions. Those incor
porating Tekamah, Burt county;
Brownville, Nemaha; and Elizabeth,
in Dodge and Loup, contained no pro
vision regarding the limit of taxation
for municipal purposes. That for
Margaritta, Lancaster, granted the
same provisions made for Nebraska
City. In twelve of the city charters, a
maximum of one-half of one per cent
or 5 mills) was fixed for municipal
taxation. These charters were for the
incorporation of the following cities:
Carlisle, Green county; Plattsmouth.
Cass; Chester, Lancaster; Belleview,
Sarpy; Lawrence, York; Nebraska
City, "Ottoe;" Florence, Douglas;
Fontanelle, Dodge; Wyoming, "Ottoe;"
ueSoto, Washington; Kearney City,
Buffalo; and Jalapa City.
County boundaries .were established
for 24 counties, as follows (those in
capitals have since been dropped out of
the list): Dodge, Cass, Gage, Louu,
GREENE, York, Lancaster, Buffalo,
Douglas, "Ottoe," Washington. Rich
ardson, Nemaha, BLACKBIRD, Da
kota. Burt, Pawnee, Clay, Cuming,
McNEALE. Saline, JACKSON. John
ston, IZARD.
A citizen dwelling in one of the cit
ies above mentioned could figure
upon the maximum tax which could be
levied upon his property about as fol
lows: Mill?.
For city purposes 5
For scheol purposes 15
For county purposes 10
For territorial purposes 2
Total 3-i
The statutes provided that territor
ial taxes should be pa:c in "specie or
territorial warrants;" and where spe
cial, county taxes were to be levied ir.
accordance with a referendum vote,
they were to be paid in cash. Other
wise, it would seem that taxes might
lawfully be paid in some other way
the statutes being silent as tn this
One thing students of Nebraska taxa
tion should note is the fact that in that
early day the rate of taxation was
very much lower than at present. The
records do not reveal what the stand
ard of assessment was, but it is prob-
anie tnat actual value was used at first
Omitting all the "trimmings" which
might be added to provide for a sink
ing fund, streets and sidewalks, etc.,
the bare maximum today in a city of
the second class, less than 5,000 inhabi
tants, would be 57 mills, or nearly
double the rate of 1855:
- Mills.
For citv niirnnspn in
f .. ....JIT
For school purposes 25
ror county purposes 15
For state- purposes 7.5
Total 55
Of course, one must not figure the
taxes in 1855 solely according tn tho
32-mill limit provided by the statutes.
ine nrst session incorporated 38 fer
ry and bridge companies arming thorn
with powers to tax the people. For
example, the Blackbird Town and Fer
ry Co. was given a ten-year exclusive
franchise to operate a ferry between
Blackbird City, in Burt county, across
the Missouri river to the Iowa shore,
the franchise covering the river one
and one-half miles north and four
miles s-outh of Blackbird. The owners
of the ferry, B. Y. Shelley, Addison
Cochran. J. P. Cassidy, and associates,
were permitted to levy the following
tax upon travel and transportation
"For two horses, mules, or oxen, and
wagon, $1; for each additional pair of
horses, mules, or oxen, 25c; for each
horse or mule and buggy, 75c; for each
led horse or mule, 20c- for loose cattle,
per head, 10c; for sheep and hogs, per
head, 5c; for each footman, 10c; for
Have You Seen Tour
Neighbor's New Sew
ing Machine?
A number of finwt Fire-Drawer, Drop Head
Cabinet Sewiag Machines hare recently been
shipped to families in erery town in the United
States on three months' free trial. The prices
are$.95, tl0.5, $11 95, and $12.g5, according to
make ad style of machine.
If you will mention the name of this paper
or magazine, cut this notice out and mall to us
no matter where you live, what state, city, town
or eotintry, we will immediately write you. gir
ingyouthe names of a number of people in
your neighborhood whoareusingour machines,
o yon can see and examine them and conyince
yourself there are no better machines made at
any price. We will also mail you, free, our new
special sewing machine cataloeue, showing
handsome illustrations, descriptions and prices
of an immense line of machines at ir.0 tol25,
special three months' free trial ofiVr and most,
liberal sewing machine proposition ever heard
of.
A sawing machine trust is said to be forming
for the purpose of cutting ofT our supply and if
ascomplished yon will no doubt be compelled
to pay $25.X) to J'O.f'O for machines we can now
furnish you at 8.S5 te $1V'!0. Our stoclt is now
complete end for eatalosnp, all offers and par
ticulars you should cut this notice out and mail
to us today. Skars, Roebuck & Co., Chicngo.
For Singers and Speakers
The New Remedy Tr Catarrh Is Very
Valuable
FOR. SINGER SAND SPEAKERS....
A Grand Rapids gentman who
represents a prominent manufactur
ing concern and travels through cen
tral and southern Michigan, relates
the following regarding .the new ca
tarrh cure, he says:
"After suffering from catarrh of the
head, throat and stomach for several
years, I heard of Stuart's Catarrh Tab
lets quite accidentia and like every
thing else I immediately bought a
package and was decidedly surprised
at the immediate relief it afforded me
and still more to find a complete cure
after several weeks' use.
"I have a little son who sings in a
boy's choir in one of our prominent
churches, and he is greatly troubled
with hoarseness and throat weakness,
and on my return home from a trip
I gave him a few of the tablets one
Sunday morning when he had com
plained of hoarseness. He was de
lighted with their effect, removing all
huskiness in a few minutes and mak
ing the voice clear and strong.
As the tablets are very, pleasant to
the taste, I had no difficulty in per
suading him to use them regularly.
"Our family physician told us they
were an antiseptic preparation of un
doubted merit and that he himself had
no hesitation in using and recom
mending Stuart's : Catarrh Tablets for
any form of catarrh; , -
"I have since met many public
speakers and professional singers who
used them constantly. A "prominent
Detroit lawyer fold me that Stuart's
Catarrh Tablets kept his throat in
fin, shape during the most trying wea
ther, ai.i that he had lone sinee dis
carded the use of cheap lozenges and
troches on the advice of his physician
that they contained so much tolu,
potash and opium as to render their
use a danger to health."
Stuart's Catarrh Tablets are large
pleasant tasting lozenges composed of
catarrhal antiseptics, like Red Gum,
Blood Root, etc., and sold by drug
gists everywhere at 50 cents for full
treatment.
They act upon the blood and mucous
membrane aiKl their composition and
remarkable success has won the ap
proval of physicians, as weir as thou
sands of sufferers from nasal catarrh,
throat troubles and ca' urh of the
stomach.
A little book on treatment of ca
tarrh mailed free by addressing F. A.
Stuart Co., Marshall, Mich.
each cwt. of freight, 10c; for each M.
feet lumber, $2.00."
Provision was also made for the sur
vey and establishment of ten terri
torial roads. The acts usually named
two or three commissioners with pow
er to locate and establish the roads;
they were allowed two to three dol
lars per -lay for their services and "all
other reasonable and necessary ex
pense," to be paid by the counties
through which the road passed. These
ten territorial roads were as follows:
Omaha City to Cedar Island: Platts
mouth to Archer (in Richardson coun
ty): Platte river to Dakota h; Pawnee
to Nebraska Center: Brownville to th
Big Blue river; Tekamah to Pawn
Florence to Fontanelle; Nebraska City
to Grand Island; Belleviow to Cather
ine; and from DeSoto to Pawnee.
In addition to these provisions, two
'railroad companies were incorporated
The Platte Valley and Pacific, to be
built with a single or double track
"from the Missouri river to Omaha
City, Belloview, and Florence . . . up
the north side of Platte river and the
north side of the south fork, uniting
at such point west as the r,aid corpor
ation shall fix upon, and thence to
the west line of the territory. . ."
Provision was made "that the property
of Hip corporation shall be liable ic.
taxation, but not unless the net pro
coeds exceed 10 per cent per annum"