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- t w.u. t x. ijuiiOLii, ii .bix, OoiOiiHiit 2, iU4. No. 23
THE NEW 1RSENUE-LW .
"?v;. y-t-' '' 'i'rll'4;:i,'-j,;z -.T1' r.-; r ...r ::; . .: , ;: .'. .; at South gmah. ..... )
' In discussing the present revenue
' law we should not forget to inquire
' how and; forv what purpose it was en
acted, remembering that in the cam
' paign two years ago the issue was not
" as to the enactment of a new law, but
' the failure to hones&y enforce the old.
It .must further be remembered that
neither platform ; advocated its enact
ment, but that both recognized that
the valuation placed upon the railroads
years ago was not the ; fair valuation
thereof for the last four or five years.
The populists in their platform in
sisted that the assessed v valuation
should be raised at least 150,000,000 be
fore other, property was touched in
that regard. The democratic, platform
demanded a. material increase in this
valuation, and the republican platform
recognizing this ; same . situation,' de
? manded a raise, in the valuation there
of, but hot guite so definitely. - And
"thus the campaign was fought out,
each party denying that it intended to
enaetanew Jaw, on the subject, while
thfi candidate of the democrats and
nnMMrHanf jatiriuSthk tmntlut,i.4I-
Ire was elected he should enforce the
old law as it stood, but warned the
people, if it permitted the republican
party to become successful at the polls,
that in order that they might be blind
ed and misled as to the real raise In
the value of the railroad property, a
new law would be enacted, and by rea
son thereof all of the taxes of the peo
ple of the state would be raised; and
while the railroad assessment would
necessarily be-increased, that the rela
tive position of the assessed valuation
of the, property of the state would not
be changed to the advantage of the
people, but by reason of the law, thfe
republican party would be permitted. to
go before the people at the next bi
ennial election and proclaim that they
had raised the assessment of the rail
broads,: as they do in Ihis-campaign, to
some" 127,000,000, . and therefore, thai
they had answered ' the demand of the
people. When in truth and- in fact, the
railroad - valuation is farther out of
comparison to the rer.I value of the
property assessed now .than it was'-before-
the enactment of the law. Hence,
I fearlessly charge that this law was
enacted;- not in 'compliance'-" with' ' the
demand on the part oi the people, but
as a direct attempt on the part of those
who had previously been shirking their
. duties to blind the people to the actual
- facts. ;
During .hat campaign the candidate
tf the democrats and populists insisted
nn:i cm)
uucuusuLuuonany created, was toe di
rect fruit of the failure on the part of
the state board , of equalization to
lairly value the railroad property of
the state, and that this property should
be compelled to bear that burden, and
that the same should not be trans
ferred to the shoulders of the general
tax payers of the state, and that if ha
, was elected he should attempt to so
nave the property of the state valued
as to gradually wipe out this blot on
its fair name. " The republican candi
date insisted that he was equally con
', scientious; equally desirous of .protect
ing the people as against the encroach
iuuia m me raurpaus, ana tnat ae
too was equally anxious for the wiping
out of this floating debt, let, not
withstanding this insistence on hia
part, we find thit the floating debt un
der the first biennium of his adminis
tration will be increased .nearly one
half million. ; : r
It must be remembered to start with
that the raroad property of the state
is not assessed, and has not been, as
other property, tut that a separate and
distinct tribunal has been created for
thi;i purpose, consisting of the gov
ernor and other state officials. That
the complaint for the last five years
or more has been as against this ex
traordinary tribunal, owing to its fail
ure to do its duty as to the propertv
that , came under its special and ex
clusive jurisdiction. That the campaign
. was .waged, as against this board's dn?
liction.J arid? not as against the dere-i
liction of the numeroiii local assessors
The people had complained as against
this -special tribunal and against this
favoritism and exclnsiveness as to
taxation that this state board had been
used as a tool of the corporations, as
a political machine, and that they had
failed to represent the best interests
of the state, and that a deaf ear had
been turned to the ordinary taxpayer,
and in every complaint, and in every
appeal that had been made to them,
as shown by the true history written
in the records, of these different ; of
fices, as well as in the reports of the
supreme court. Hence, instead of the
people desiring to give this state board
of equalization more " power, they de
sired that- they first fulfil their duties
as to the power they had. - But, in-
solute and unqualified czar of the tax
ing power of the - state, the sole " tri
bunal as to questions of taxation. It
lays down the rules and regulations,
and transmits them to the county as
sessor, and the county assessor, at the
peril" of losing his office, is bound to
follow them. " , - "
. That this new revenue law was en
acted as hereinbefore indicated, and
inspired as hereinbefore suggested, by
the corporations seeking to farther ad-
THE REASON WHY.
:, State taxes this year are approximately 6o ; per cent
higher than in the' years 1897-8-9. . ; '
The county assessor and his deputies have made a .
"-mosrxn oronviipainstaTnT g eeffrcn-' ror every scrap 'ot
property owned by the, people; so that this big increase
in taxation may be placed upon it.
But why should state taxes be so much heavier this
year? , The question is easily answered. It is because
the- ' ' . . '
Republicans Redeemed Nebraska.
Let us compare notes. - In 1897 a populist legislature
appropriated $2,335,843.40 to be expended by populist J
officials in maintaining state government for the two ,
years ending March 31, 1899. Populist state officers
carried "on state government wifrY' efficiency thosetwo
years at a total cost of $2, 1 6 1 f 587, 1 7f and paid eff
$364,589.46 of the floating debt.
The republican "legislature of 1903 appropriated
$3,740,280i70 to be expended by republican officers in
"'maintaining state 'government for "the two years ending
March 81, 1905.
I" Populist state officers in four years cut down the
state debt $677,093. 1 0B In the three years of renubli.
Ican "redemption" the debt has been increased $535,-
Because the "redeemers" are spending- the people's
money with a lavish hand. Let us put the figures in
handy form.
The State Debt,
i'opulist reduction, 4 years . ... ..... . $677,093.10
without power to in any manner
change it, for four long years, and the
people are left to trust this state board
of equalization that has heretofore
failed to do its duty to keep the rail
road assessment as ft is, or at least not
to reduce it.
This local assessor is a county of
ficer, elected for four years. Section
19.." ; -
His salary ranges from $250 to $2,
400 per year, section 22; besides V a
day for each of his deputies, section 22,
You are not permitted to elect your
own local assessors In your respective
townships, but the county board and
the assessor appoint these deputies, de
termine the number, and they are not
necessarily taken from the respective
wards or precincts in which they live.
The county assessor being authorized
to discharge the local assessors, and
to re-appoint who he may see fit, with
out any consultation with the county
board. Section 20.
So much ior its centralizing effect,
as well as its cost, a pa its deprivation
aeu-ijuvtsmmeiH. ' .. .
That this law was inspired by the
railroads themselves, and that you can
hear the ring of the bell and the toot
of the whistle, in every section, let me
call your attention to some further pro
visions thereof, and prove by the law
itself that wherever it lays its hand
upon the individual it lays upon hira
the strong arm of the criminal law of
the state, smirching his reputation and
stealing-his good name; but where the
arm-of the law touches at all the rail
road corporation, or the telegraphor
others heretcfore assessed by this same
st!e board of equalization, there the
frown and the disgrace of the criminal
law is removed, and the smiles and
beauties of the rivil law fakft (fa
place! .that while the criminal law is " Jl
-4o grasp tne county csnessor, the local
.-.,ogsor, there is no tew enacted thai
toaches, or in any manner interferes
wO the goou name of this same state
herd of .equalization against whoso
atfta the entire state stands in revolt .
If any assessor, or deputy, refuse or
neglect their duty, they are guilty of
misdemeanor,- and .upon conviction
shall be fined not less than $20 nor
more than $100. Section 27.
If any Individual ' fails to list his
property, or to answer Inquiries when
made, then he is guilty of a crime ami
subject to a fine of not less than $50
v uiuiu U1UU fH,W. OCfcllun li.
And if he knowingly swears falsely
he is guilty of perjury and punished by
il
Republican increase, 3 years. . . . ... . . .
. Appropriations.
By Populists" in 1807
By Republicans in 1903 . . . : ; . ; j . . ; 1
Republican Increase... .............
535720.49
-. .
2335843:4?
3,740,280.70
1,404,437.30
Do you wonder why your taxes are so much heavier ?
Study the figures and know the reason why, Increased;
state taxes are absolutely necessarylto pay for the lux
ury of ' . .v.. , ... .....
REPUBLICAN "REDEMPTIONS
stead of - carrying out this desire on
the part of the people after election,
a new scheme was evolved; and. that
was that a new revenue law 'should
be enacted, and that in it all !pf; thb
power of the people as to local' taxa
tion, as to their right to select by their
ballot their own local assessors, should
be "Mped out and the little protection
and power that the people had should
be taken from them and lodged in
this same state board of equalization,
which was made by this law the ab-
vancjs ) their interests i 1 the premises,
let ime ; call your attention ; to ; its ! dif
ferent) provisions, f U 1 ! u : , ' ! ! i I ' j n ' '
It is provided that the iands of the
people; ;of , the l$tatej 'shall' ;be' 'asseto
but once, in four ! years. " Sectidh' ih',
2d paragraph. ;
That the property of the railroads of
the state rnt.I be assjssed every year.
Section 84. And thus this high valua
tion that has been placed upon the
lands of the state at the last assess
ment shall stand as against them,
Section 53. The same as to coraorata
officers; being the only section where
the criminal law is to such officers ap
plied. -
If the individual fails to report or
list his property with the county as
sessor, then his property is to be listed
by the- assessor, and as a penalty, the
valuation thereof is to be raised 50
per cent. Section 55.
The farmer, the mechanic, or other
citizen, can "not even move or tear down
a building, old or new, on any land
where any delinquent taxes are un
paid, and if he does he is guilty of a
misdemeanor, and upon conviction
thereof shall be fined in a sum not ex
ceeding $100 and costs; and moreover,
be liable to the county in a civil ac
tion for; the amount of all delinquent
taxes on said real estate. Section 1C0.
i Further, any county officer (not state
officer), who shall fail and neglect or
refuse duties imposed, shall be deemed
guilty of a misdemeanor, ' and upon
conviction fined not less than $50 nor
more than $500.
: This state board is given by this
law the power to even take from the
people their own county assessor when
in their supreme judgment it might be
necessary f to " remove such . assessor.
Section 115. Thus, even your local
county: assessor hold3 his office at the
mercy , of this same centralized power.
Now let us see how this law deals
with the railroad corporations, and its
officers'.''!. I' ; ; l:U;'.-l - ' ,
The officers of the said corporation
are to make statement. Section 87.
And if they tail to make the state
ment, as asked by this state board or
equal iJtation, are they to be guilty of
a misdemeanor? Their names blasted
and robbed of their honor? Oh, no. If
they, or either of them, fail to comply.
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