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GEORGE W. BERGE, EDITOR AND PUBLISHER
Volume 18
Lincoln, Nebraska, August 17, 1905
Number 13
Operation
of
the
Law
.Repeals
v . - v.
Law-breaking is always a serious thing, but when engaged in
by public officials it becomes intolerable. The State Board of Equal
ization and Assessment of Nebraska has just completed its work.
Hiat we have sown the wind and are already reaping the whirl
wind none will doubt who will take the time to investigate the new
revenue law and its enforcement or non-enforcement by our public
officials. . : " '
That the people tolerate what is being done is amazing. Let
me cite a few facts. In 1903 the. total assessed value of the state,
including railroads, was $188,458,379.44; in 1904, $294,779,
244.65; in 1905, $304,470,475.35. A steady increase each year.
But if you must know whether or not taxes are going to be
increased or decreased you must not only take into account the as
sessed value, but also the mill levy. In 1904 the stateadeffsix
mill levy. This year, 1905, a seven mill levy has been made. With
an increase in the assessment and an increase in the levy, taxes are
bound to be higher. . .
But why must taxes be higher? Here is the reason. The legis
lature of 1899-1900 appropriated $2,591,373.10. The legislature
of 1902-3 appropriated $2,875,289.51. The legislature of 1904-5
appropriated $3,740,280.70. Here also is a constant increase. I
say without fear of successful contradiction that these appropriations
grow larger all the time because of almost criminal extravagance in
nearly every branch of the state government. .
In 1905 the state officials will collect about $375,000 more
taxes from the people than they collected in 1904. This means that "
the people of the state will pay about $1,000 a day more taxes than
they paid last year.
But the interesting inquiry is, who pays these increased taxes?
In 1904 the railroads in Nebraska were assessed nearly $47,000,000.
This year they are assessed at $47,294,976.35, a slight increase over
last year. This is supposed to be one-fifth of their real value.
According to a recent report of the United States Census
Bureau, the average value per mile of all railroads in the country
is $57,144.. Nebraska is credited with having 5,816 miles of rail
roads. This would make all the railroads in the state worth $332,
349,504. - One-fifth of this is $66,469,900, which should be the
assessed value of the railroads in this state based upon this census
report. Or in other words, according tq this report the railroads
are assessed nearly $20,000,000 less than they should be.
On another page will be found a table showing how the state
board treated the personal property of the farmers of the state.
I notice that mulei in Hooker county are increased 100 per cent over
the assessment placed upon them by the . county assessor of .that
county. In Sherman county they are increased 120 per cent; in
. Garfield county 100 per cent ; in Deuel county 100 per cent, etc.
Horses are increased in different . counties all the way from , 5 per
cent to 30 per cent. Cattle are increased all the way from 5 per cent
to 25 per cent. ; What does this mean? It means that, if a farmer
living in any of those counties has given in his horses, mules and.
cattle at what they are worth, he is compelled, by the action of the
"state board, to pay taxes on twice what they are worth. Every tax
payer in the state can make his own deductions from the table given
on another page.
As I understand it, the state board did not raise any of the
merchandise in any county in the state, except in Douglas county,
where it was raised 15 per cent. Under the new revenue law, as.,
originally passed two years ago last winter, the state board 'coiildntft'-'1
raise one class of propertywithout raising alLafr the-: same timeJ.ffTho . r
Kevemue
its In justice
legislature last winter, however, amended the law so that the state
board now can raise any one class without disturbing the assessment
on the other property. Now note the result. The only property,
raised in the entire state is the personal property of the farmers,
which is raised all the way from 5 per cent to 120 per cent. Also
the merchandise in Douglas county was raised 15 per cent. Accord
ing to the census report the railroads should be assessed $20,000,000
more than they are, yet no raise was made.
This is not all. I know of poor people who own real estate
worth $1,000 that is assessed at its full value, $1,000, while I know
of prominent politicians who own real estate worth $6,000 that is
assessed at one-half of its value.
I cite these things for the one purpose of showing that all the
claims made for the new revenue law are a fraud upon the people.
When agitation for a new law first started it was urged that under
the new law all property would be assessed at its true value, which,
it was claimed, wa3 not done under the old law. Last fall, from a
hundred platforms, I denounce 1 this law as a railroad measure and
told the people that the scheme wasto make them pay more taxes
and let the corporations and favored individuals escapef'From -every
platform I read the names of taxpayers in the counties where
I spoke, and showed them how in many instances their taxes were
actually doubled in 1904 over 1903. I told them that their taxes
would continue to increase. The opposition, however, told the peo-
ple thattheir taxes hereafter would be lessened. I have already
shown how this year in state taxes alone the people will pay $1,000
a day more than they did last year.
What intolerable conditions these are! Wlien one man or
corporation pays less than his or its share of taxes some one else will
have to pay more. This means that by operation of law money is
taken from the pockets of one man and placed in the pockets of an
other. This is larceny. That it is committed in the form of law and
by officers of the Taw only adds to the enormity of the crime. Every
county assessor and member of the state board has taken solemn
oath that he will assess all property at its true value. Have you
done this, gentlemen? What excuse have you to offer for failing
to do your sworn duty ? Yoii have broken down your boasted new
revenue law. - You have forfeited the confidence of the people.
The people have lost faith in the law and in your administration
of 'it. .-v
What is the rexnedy? Abolish the county assessors and give
back to the people the right to assess their own property. Compel
all property to be assessed at its real value under penalties of fine
and imprisonment. ' The county assessor plan is only a scheme to
place the taxing power in the hands of the politicians and the rail
roads. In the city of Lincoln not one of the deputy assessors ap
pointed by the county assessor would have been elected by the peo
ple. They were nearly all boys, and you can trace every . appoint
ment to machine influence. I am not saying one wordagairist any
of these young men. It is the method of their selection I condemn.
They have not the judgment of the values of property that older men
would have, neither have they the strength of character to resist-,
all influence, and use their own best judgment in the assessment of
property. What we need above all are honest and courageous men
in the offices, who still will enforce the law without fear or favor
and who are not the tools of the political machines and the corpora- -tions.
The new revenue law and those charged with its enforce
ment stand condemned before the people of Nebraska. N
,. : GEORGE W. BERGE- l'V
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