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About Valentine Democrat. (Valentine, Neb.) 1900-1930 | View Entire Issue (July 24, 1902)
IRENE'S VOW . . By CHARLOTTE M. BRAEME. CHAPTER XX111.-Continued. ( ) "Oh. my veiiRfnni'0. My vensojitv It has stained my hui ; < l < with tinheart's : bloud of the man I omr loved so dearly ! " i Her brain burned : her head seoim-d In be on fire. The nitfhf wind wasoi l and i soothing to her. rmc bowed her head against thevindow franu and thought : 1 of him. The leaves of the roses , the j prays of the passion rlower which en- j 'cirrled the window toiu-hed her face and ker hair. She was thinking of him. thinking of their first meetinj ; at the brook side , and the. handsome. oilier face | which had looked ai nr there , of the i nnny mornings and the dewy eveninjis whpn she had wandered with him through shady woods and green lanes ; oC her so-called marriage dny. with it1de lirium of love ; of the happy months she had spent with him. and then of the tru- igedy ut Bcechtfrove , where he had told iier she was not his wifp. Oh , dark , handsome face. lying up raised with the damp of denth upon U : never move would its comeliness and beauty lead anyone to ! ove. * The moon light seemed to Kpeak to hcv of the times he had rested her head on his breast oh , false and cruel love that had nhiiu fcer. \ She beard the sreat clock nt the stables ! ring out one. "One. " She knew how the moonbeams fell , and she could , in im agination , hear the faint , hoarse cry Tor . "Twoand he still lay d.ung in the irood ; tie moon was at its brightest , and Vode with queenly grace in the .sky. The Jferns "would be shining with dew. and the fcrasa wet with it. The wind had fallen mnd sighed as it shivered through the kaves. Three o'clock. He had lain there an other hour an hour which she hud spent In steadfast watching and he had spent in crying for help , and trying to crawl teven one inch on the ground. Four o'clock Btruck. And the strokes fell ; one by one , like strokes of doom on the quivering air. Five o'clock. Oh , heaveu ! how long 4he night was ! how the weary hours 'dragged ! It seemed to her that she had been there for weeks. The moonlight bad changed with the golden light of the tnorn. She knew just how the birds were tinging in the trees around him , peeping Iroin between the brunches with bright eyes. The wild flowers would shrink .with horror from the object that lay there , and he , hearing the songs of tho birds , would perhaps remember the time jjrhen he had been good and stainless. Six. All nature seemed awako. She could hear the lowing of the cattle in ) he meadows , and the chorus of the birds | n the trees. The air was fresh and weet. The flowers all awakened to : iu- Other day of sweet autumn bliss. And be would he close his eyes with weari ness and pain , or would they wear that Jtired , worn expression that was like the hadow of pain ? Seven o'clock struck , and she shivered as with mortal cold ; her eyes burned , nnd she longed for rest. She thought of the noble , beautiful German lady who ( watched the whole night through while the man she loved was broken on the Awheel. . She was taking her just revenge , she aid to herself ; and yet she could not pave rested her head for one moment ahe white pillows ; she could not have mlept while he lay dying BO near. Eight o'clock , and the busy household fcegan to stir. Was he living or dead ? Soon as she could she would go to him. Ai , there was the voice of Lady Est- jnere , asking to be admitted. Carefully opening her door , the duchess took Lady Estmere's hand and led her back to her own ro"om. "I will come with you , " she said. "You Jook very ill. You should not have risen. iWhat is the matter ? " , When they were in Lady Estmere's toom she threw her arms round the state ly figure of the duchess , nnd laid her bead on her neck. "Be kind to me , " she "uid , wistfully. "I am very ill and very unhappy. Sir Eulbert has not returned yet ; and I am unite at a loss what to do. " | No ; nor would he ever return ; for his Struggle must have ebbed away with his iiife blood. She might surely say some \vords of comfort to this weeping woman whose beautiful head would never more Test on her husband's breast. : "The duke sent the keepers last night to Duruton , nnd they have been at work All night , but they could find no trace Cf him. " Irene , touched to the very heart by the sad face and pathetic voice , bent flown and kissed her. "If I knew That to sny , my dear , I would say it ; but I do not. You must go to my husband. " "You are sorry for me ? ' ' said Lady Estmere. "Yes , " said the duchess , with a sudden flush and a sudden trembling , "yes , I am j Borry for you. " She hastened back to her own room and was soon dressed in the most exquisite taste. As she stood before the mirror ftvatching Marcia arrange the rich laces and beautiful folds of her morning dress , the said to herself , over and over again : "He is dying now ; and one word from line might saw him ; one word , only one 'word ' , and they would fly to him ; they would raise him nnd pour wine between bis lips ; they would carry him home on a litter ; they would surround him with love and care ; they would send for the most clever doctors ; they would spare no pains to restore him. His wife would devote herself to him ; she would nurse him by night and by day , and he would be so grateful to her she would love him doubly. Ah , no , this one word I will Inever speak. He tried to kill my fair I name , my innocent soul let him die. " ! At the breakfast table all the faces j Vere much graver and great anxiety was 'expressed ' when it was known that Sir Hulbert had not been heard of evidently there was something more serious than a lore adventure. But looking at the pale , distressed face of his young wife , "they would not give expression to any of the doubts they felt. It would be ail right ; they would hear of him by noon , they said. ! The gentlemen - ere walking about , alone , some talking busily over emed to b * a tragedy , when they I were nil startled by the bark of a dog n pretty white doj ; , who came leaping and barking in the midst of the circle. I with less re > pe : than had they had been I . < > many [ heanx.cts. Some laughed , some moved away , but the Duchess of Bayard sank back in her .seat , pale as death and trembling in every limb. She knew the den : : it wa > her own. n neantiful , petted little animal , given to her by the duke ; and fhe had misled it since morning ; and now it was here with , surely , a blood stained handkerchief tied round his neck. Oh. heaven , what could it mean ? In an instant , and like a flash of lightning , it came honuto her. tliaL wonderful truth. The dog must have followed her into the woods , and have found Sir Hulbert. . She remembered how often bhe had seen him fondling the animal. It must ha\e gone to the wounded , helpless man. who had found strength lo tie thi.s round his neuk. and send him home. Pule , breathless , her heart beating al most to suffocation , Irene listened. In her heart she cried out that it was unfair. Heaven had not interfered to save her : but it had interfered to help the man who hud betrayed her. In that one minute a hundred thoughts rushed through aer mind , and the picture that dwelt there longest was of the duke's as he asked her the name of the man who practiced this vile fraud upon her asked her as they were standing by the sunlit fountain in Rome. There was a rush a great stir a cry. She looked up. Lady hist mere lay faint ing on the terrace , with a group of elec- tritied ladies around her , uud the gentle men were all bending over the dog. the duke foremost among them. "Ireue , ' ' he called , excitedly , "com * * here. ' ' She rose , though her limbs trembled so that she could hardly walk. Tall , state ly , with her rich dress and trailing laces , with her diamonds and her white face , she hastened to him. The group of men made way for her. Col. Leighton held the dog in his arms , and the duke held a white pocket hand kerchief stained with blood. "See , Irene , " he cried ; "I am sure I am right. Sir Hulbert is lying some where wounded in the woods , and this dog has found him. He has managed to tie this rouud his neck , and send him a ' ' messenger to us. He stopped abruptly , for the ghastly pallor of his wife's fa.-e startled him. "Do not be afraid , my darling , " he cried : "hu must be living or he could not have done this. " But in her heart she was crying out that heaven hud helped him had taken her vengeance from her. "It must be so. " "Thfe duke is quite- right. " "Messengers should be sent at once. ' ' were the cries she heard all round her ; and the duke opened the handker chief , that all might see it There wus his nurne plainly worked in one corner , and near the work was a great crimson stain. It wus quite evident that some one had tied it round the dog's neck. There was great excitement among the group : some of the women were weeping like children , und strong men had grown pale. The duchess stood by , cold , silent , motionless as stone. The duke went up to Lady Estmere. "Take courage , my dear , " he said , kind ly ; "I feel sure now that all will be well. Hulbert has certainly met with some accident , but we shall find him nnd bring him home for you to nurse. Cheer up and get well for his sake. Irene , " he continued , "see. my darling , that Lad } Estmere is attended to ; " but the duches * stood by motionless she neither moved nor spoke. Then the duke ordered all the keepers , all the men servants in the house to be culled together , and u regular , ordorlj search to be instituted , Th j found him , although more than once .tie men , with tho coolnel at then head , had been tempted to give up th - chase. They followed the little dog , although it seemed useless. Sir Hulbert , thej said to each other , would never be nblt to wander through this tangle. But they found him , and when Col. Leighton tried to raise him his head fell like a dead weight on his arm. "He is dead , " cried the coolnel ; "wo have come too late. " But one of the men laid his hand on Sir Hulbert's breast. "He is not dead ; his heart beats. " ne said. said.The The accident was patent to all in fall ing the trigger of his gun had caught in the branches of a tree , nnd the whole contents were lodged in his side ; they could see , ulso , that his ankle had been broken. How long , they asked each oth er , bad he been lying here so cruelly wounded here alone ? He could hardly live until they reached home. His face was ghastly white , and his lips burned with cruel thirst. But what seemed the most strange was this that they found on one of his bruised , cold hands a woman's wedding ring. CHAPTER XXIV. Sir Hulbert was lying between life nnd death , while nurses watched him and list ened for the faint , low breuth. The si lence of nteht had fallen over that lux urious mansion when' he opened his eyes nnd asked for the Duchess of Bayard. The women looked aghast at each oth er. The Duchess of Bayard wus in her room and asleep , they believed. They did not like to cull her. "i believe that I am dying , " he said , "and I must see her. " They heard him murmur something to himself that ho had been saved by a dog , and it occurred to them that he wished to speak to her about the dog. So , in the silence of the night , they went to her room-in search of her , to say that the dying man wanted her. In the silence of the night she rose fo go. She found him lying quite calm , wait ing for her. She .went up to him. "You wanted to speak to me , " she said , gently. "I am here. " "Irene. " he said , "I want you. Send these women away , that I may speak to you. " She did so , under some pretext , and .they were alone. "Irene , I hava not mentioned name. " he said. "They havs owkod me all kinds of questions about my accident , but no one knows , that you left me ' .here to die no one ever will know , i * v * been spared. I want to ask you some thing. " he said. "I did a grievous wrong to yon a wrong for which I know now there is neither excuse nor pardon. Be lieve me that , when I lay dying , as I thought , in yonder woods , that was my greatest troub.e. I am sorry , through to my heart's core , for all I have done to hurt you. If I could I would crave that pardon on my knees. Irene , will you forgive me ? Forgive me , my dear , for heaven's sake. " She made no answer , nnd he went on : "You swore to be avenged upon me , my dear : you have taken terrible ven geance. I have suffered all the pains of death all its pains , its desolation , its abandonment. Do you not think that I have suffered enough ? No deuth could ever be so terrible again. I have suf fered more than death , Irene , therefore , your vengeance it , complete. You have slaiu me. Irene all the youth , the man hood , the strength in me slain me. 1 I suffered so much lyinir there that this world and thi.s life can never be much i > me again , and I I heard the doctors say if ever I recovered I should be lame for life never able to walk erect again. Oh. Irene , have I not suffered enougu ? Yon have had your vengeanc" , uud heav en bus tuken the rest from your hands. " "Yes. " she said , slowly , "you have suf fered enough in all conscience , und my revenge suffices. As you say. it is heav en who took you from me. ' ' "And you will forgive ? " he said. She was silent and thoughtful for a minute , then she said , gently : "Yes. I huvfulfilled my vow , and I will forgive you. " She looked at him in wonder , for he was crying like a child : great tears rain ed down his face and bitter sobs shook his frame. " 1 am broken down , " he said. "Irene. [ have no strength left ; it is like a light from heaven on me , the peace that came with your words. You quite forgive me , Irene- " ' She laid ner hand with a kindly caress ing touch on his forehead. f "Yes , I pardon you , Hulbert ; you ruin ed ray life , but I forgive you , as I pray the good God to forgive me. " "Shall we bury the horrible past and be friends ? " he asked. "That can never be. " she said , quietly. "I will speak quite frankly to you. I can never be indifferent to you. I must either love you or hate you.There can be no medium , no friendship for us. 1 forgive you , but we must be as strangers. You must promise me gradually to break off your friendship with the duke , to de cline his invitations , always to avoid meeting me , for there can be no friend ship between us the two who have loved each other so dearly and have sought each other's lives on this condition we part , and I forgive you. " "You are right , as you always are , " he said , humbly. "I thank heaveu and I thank you for my pardon. Let me kiss your hand once before you go , Irene. " She laid her hand on his lips lightly , and then went away. That night she slept the soundest sleep that had ever visited her eyes since the day at BeeHigrove on which he had first told her that she was , not hii wife. "Vengeance is mine , and I will repay , " said the Lord. " These words haunted her until she slept. Assuredly if ever heaven had wrested vengeance from any human hands it had from hers. Hu was better in the morning , and Lady Estmerc was beside herself with joy. He told the story of his accideni to her then , and how , when he was dy ing almost of despair , the little white dog that had belonged to the duchess came up to him and began to lick his hand. "Then the idea came to me. " he said , "to tie my handkerchief round his neck ; I felt a certain hope that it would be ' * seen. "But. " said his wife , "I cannot think why you wear that ring on your finger , or where it came from. " "I I found it in the woods , " he said , "and I mean to keep it. It will remind me of all I thought about while I imag ined myself to bed ying there. " "What did you think about. Hulbert ? " she asked , curiously. "That if heavon would but spare me , my darling. 1 would be a better mun all my life long , ' ' he said. "You are a good mun now , " she said , with the faith so natural to a loving wife. "But I will be better , darling , " he said , with a long shuddering cry ; "I learned my lesson while I lay all night in the lonely woods. K5s me , Lira I am going to sleep. " * * * * * * * The duchess told her husband that her nerves had been terribly shaken by the accident , and that she should like to go to the south of France for some months. They could leave Saxonhnrst at the dis posal of Sir Hulbert and Lady Estmere until he recovered. Sir Hulbert kept his word faithfully to the duchess ; although the duke demurred at first , and was hurt at his coolness , he refused every invitation sent to him. He never saw beautiful Saxonhurst again. Whenever he could avoid meeting the duchess he did so ; but there were times when the exigencies of society compelled- them to meet. Then they exchanged but few words , they never shook hands , they never looked into each other's faces ; each knew of the other a secret more binding than death. To Sir Hulbert and Lady Estmere came blooming sons and fair-faced daughters , in the midst of whom Lord Gerant , the great statesman , grew young again. The duke had no children at his death , which did not happen until many years after Sir Hulbert's accident. Lord and Lady Waldo succeeded to the title and estates. Irene was still in the very pride of her'peerless beauty when she became one of the richest widows in England , and then her life becatne a poem. She did more good than any woman in Eng land. Her father went to live with her on the beautiful estate of Glenfield , which was one part of her rich inheritance. Irene's wishes were granted to her. She helped the needy , she nursed the sick , she taught the ignorant , she comforted the sorrowful. She must , however , have married again , for in the Royal Academy of this year hangs her portrait and underneath it one reads the name of "Irene , Marchionesa of Y eston. " And the Marchioness of Weston ia av this day one of the most popular , beau tiful and beloved women in England , ( Th POPULISTJTOT SHOT. Selections Made by C Q. DeFrancc Chairman Populist State Central Committee. AT THEIR OLD TRICKS Commandant at Mllford Soldier * ' Homo lieglnt to Discharge Old Vnlornin of Democratic mid Populist Faith Although it is doubtless true that a majority of the surviving veterans of the civil war are republicans , yet it Is equally true that a great many 01 them have been staunch democrats during all these years , and that a great many otheis joined in the al liance movement and became popul ists. At the Grand Island convention 76 civil war veterans stood up and were counted as a part of the army of populism ; these were delegates who had succeeded in getting into the hall. NTot less than one hundred of the populist delegates present' in the city were veterans. Under the fusion administrations ev- jry precaution was taken to conduct the soldiers' homes ( at Milford and Jrand Island ) without partisan bias. Every republican veteran was accord ed the same good care and treatment aa were his democratic and populist comrades. Ordinarily this is true of the conduct of these homes under re publican administration , but when a difficult political situation arises the ring politicians of the republican party would sacrifice the well-being of any institution in the state in order to win. Down in the Fourth district the republicans are frightened over the prospects of Congressman Stark's tri- jmphant re-election. He has been so faithful and energetic in looking after .he interests of all his constituents , ind especially the old soldiers , that he republicans are already whipped. 3ut they do not purpose to throw up the sponge until the last vote Js jounted , and they have begun a sys tematic attempt to deprive Stark of all the soldier votes possible. Al ready they have begun to rid the Mil- ford home of populist and democratic veterans. Upon the most flimsy pre texts such veterans are discharged and sent home. The most recent outrage of this sort ia the case of George M. Austin. Mr. Austin was formerly a resident of Te- < camah , Burt county , and entered the Milford home May 12 , 1898. The old soldiers there have an organization o.r their own for the purpose of assessing themselves 25 cents each per month , the fund to be used in paying the de tail for dining room work. The former secretary-treasurer of he organiza tion had made an unsatisfactory re port of the financial condition of the organization about March 31 and a committee of three was appointed to audit his accounts. He and one mem ber of the committee held a secret meeting , the member reported that he had "settled" with the secretary- treasurer and that everything was C. K. And the secretary-treasurer ab solutely refused to allow the other two members to see his books. Con siderable grumbling was Indulged in and a new secretary-treasurer elected. When the new secretary-treasurer re ported June 30 , his reporJL was so sur prisingly good that the old veterans gathered in little groups and com mented upon it. He had not only paid the deficit , but had paid the $20 i month to the dining room help le- tailed , and had about 52 in the treas ury , notwithstanding the fact that a smaller number of veterans had paid assessments than previously. One Ralston , who had settled with the former secretary-treasurer , came up behind Austin and began calling him foul names. Austin protested , but Ralston persisted ir his loud talk. Just then Commamla it Charles Penn rushed out and grab * id Austin by the collar and Austin jerked away , saying. "Keep your hands off me , " or words to that effect. Penn immediately or dered the adjutant to make out dis charge papers for Austin. The upshot of the whole matter was that Penn waited until the visiting and examining board could meet , and at this meeting Austin was given his choice of going to the Grand Island home or taking his discharge papers. He would assent to neither , and the board ordered his discharge but l : t off Ralston with a thirty days "lav- off. " Ralston was the aggressor and caused the whole trouble. It is need less to say that Ralston is a republi can and would vote for Hinshaw I.i November , while Austin is a staunch democrat and his vote would go to Congressman Stark. Railroad Taxation The Omaha Bee and the Nebraska Independent seem to be practicaJIy alone in the fight with the railroads over the matter of assessments. The railroads are hiring space in the pa pers to prove their side of the ques tion and even the Fairbury Journal , ; n Its patent insides , gives up a littlp space to the use of the railroads. This ia done , however , without our knowl edge or consent. The railroad argu ment may be all right , but it dopsn't appear so to us , at least that which we have thus far read. The principal question at Issue seems to be the mat ter of the value of the franchise which the railroads have. The Omaha Bee contends that these franchises are the most valuable property which the rail road owns and Is not assessed at all while the railroads contend that the franchise has no assessable value. lit this the railroads are wrong , and the Bee correct. The franchises should be assessed and in many places , similar valuable franchises are , if we right ly understand it. We rto so * claim to bs able * kse ? Colored . . Two old-time darkies were engaged in a discussion of death and its mys teries when Uncle Mose said : "Reuben , does you b'lieve dat whin a pusson dies dat he kin turn to a dog er chicken ? " "Well , I dunno. " answered Reuben. "Ef you had yo' way whin you dieg would you turn to er chicken ? " "Dat depends all togedder. " "All togedder on what ? " "On whedder you lived hi de near * abouta er not" PWUddphia Time * . up with this matter , to search the rec ords and make comparisons sufficient to discover the exact truth , but we do admire the courage of Edward water in attacking the railroads , the rest of the newspapers keep still. Whether right or wrong. Rosewater i ? putting the railroads on record and furnishing the public with consider able valuable information pertaining to the matter of taxation. Fairbury Journal. Upwards of a hundred or more other papers in Nebraska are publishing the railroad tax matter just as Bro. Cramb is doing it is furnished by the ready print houses on the "patent inside ? . ' There really can be no objection to publishing the matter , because the question is a big one and ought to b ° . studied from the different standpoints. But it would be well for editors who like Bro. Cramb. do not agree to the correctness of the railroad conclusions , to tell their readers so. The railroad statistical statements are correct so far as given , but th"y are of course arranged to sustain th railroad conclusions , namely , that tlij railroads are paying more than their share of the taxes. The market value of all the stocks and bonds of any railroad company at any given time is an index to the va ? ue of that railroad property and fran chise. The stocks and bonds are lia bilities of the concern , and stand n the one hand as against the property and franchise ( assets ) on the othor But there is no way of determining the value of the franchise without first ascertaining the value of all the stocks and bonds and from that deducting : tbe value of all the property ; the residue , if any , is franchise value. The franchise value shows two things : ( a ) That the net returns are more than a fair interest upon the cap ital really invested ; in other words , that extortionate rates are being charged. And ( b ) that the concern Is what used to be called "over-capital ized. " The term "over-capitalization" formerly meant that the amount of stocks and bonds issued is in excess of the actual value of the tangible prop erty ; but when both stocks and bonds sell at par and better in the markets , then there is no over-capitalization in reality , but the difference between tho value of the property and the value of the stocks and bonds represents the in tangible property the franchise given to the corporation that it might be and do. do.No No railroad Is really over-capitalized unless its stocks and bonds are selling below par ; but if the capitalization ( that Is , the stocks and bonds ) exceeds the value of the property , It is prima facie evidence that the road Is charg ing rates which produce more than a fair return upon the investment. A franchise is necessary to the rail road's existence , but it should have no value ; and the stocks and bonds out standing should be exactly equal to th" value of the Investment. But under present conditions the railroad bonds alone approximately represent the real investment , while the stocks represent , } the value of the franchises. Compared to other tangible property in Nebras ka , It Is doubtless true that the , rail road property is now assessed high enough ; but a numoer of NebrasKa systems are earning dividends on a capitalisation far in excess of the act ual Investment earning dividends on their franchise values , although paying no taxes on them. The Union Pacific is selling in the markets today at th ° rate of $120,000 to $126.000 per mile It cost nothing like that sum , but 's charging rates which produce fair re turns on that amount. It is assesaea at $9.800 per mile on the main line and $3,000 and $3,500 per mile on tbe branches. It must be evident to any thinking man that the Union Pacific is paying no taxes on its franchise , which is worth quite as much as all its phy sical property. A reduction of freign t rates would decrease the net returns and decrease the franchise value. \ proper reduction would wipe out tli * franchise value entirely There seems to be no relief from the exorbitant freight rates , but throu n the power to tax the people may re cover part that is now going in the way of dividends to line the pockets of eastern stockholders and bondholders- . No private business has the same fa cilities for exacting tribute from the people , and no injustice would be done if the railroads were taxed higher than any other property. There can be no Injustice done until every dollar of franchise value Is taxed away. The Tax Case The mandamus case brought by the Bee Building Co. and M. F. Harring ton against the state board of equali zation came up for hearing In the su preme court Tuesday and argument was not finally concluded until noon Thursday. Attorneys Simeral and Howe appeared for tne Bee , Harring ton in his own behalf ; Frank "Neces sity" Prout appeared nominally for the state board , but in reality the board was represented by John N. Baldwin of the Union Pacific , James E. Kelby and F. E. Bishop of the Burlington , Ben White of the Elkhorn , and Frank T. Ransom of the Pullman Car Co. The relators called Auditor Weston to the stand and had him identify the various record books of his office , showing the records pertaining to the assessment of railroads. Treasurer Stuefer was also called as a witness. Weston made an exceptionally good witness for the relators although he was what the lawyers call a "hostile" witness. He frankly admitted that tne "Hassa , how hotis hell ? " said an ebony child to a pious colored pastor. "Chile , take all decoal dat has dun come out of de Dowels of de earth and all dab is to come. Heap 'em all up and pour oil ober 'em till ebery piece of coal is soaked. Den t'row match es all ober it. Put a man out of bell Into it , and he would freeze to death.1 Cat's bow hot it Igf" ! hoard did not consider the I : tion of the roads in making tne as sessment and said that the board lia l examined former ftssessments an tried to make this me as nearly like * as possible. The railroad attorneys began objecting to the conduct of tns case , when Mr. Harrington declare * that relators would object to th "friends of the court" interfering wltk the progress of the trial , unless th * records should be made to appear that the sovereign state had been turned over to these railroad attorneys. Chief Justice Sullivan replied that tbe pre sumption would be that these railroad attorneys were there by authority , having been Invited into the case try the attorney general , and tnat they would be considered as representing the respondents , the state board. And so the case went on , with the high office of attorney general openly filled by a group of railroad attorneys. Tb only coneDlatlon the people can nav is the fact that these gentlemen aro good lawyers but they were looking out for the interests of their various roads and cared nothing for the inter ests of tbe state at large. Doubtless some little time wii elapse before the opinion will tc handed down , as the case is of the greatest importance and the court will take time to carefully consider th matter , avoiding , of course , any need less delay. TWENTY YEARS LATER A Cornparifton of the Grnnd A e i * iti KollA of 187ft and 1805-How th * Kall- road * Kurnpeil Ju t Taxation The Independent expects to rua a * - < series of short articles making com parisons of the grand assessment rolls of various years. For the preeeat one the years 1875 and 1895 will compared. In order to simplify mat ters , but four Items will be glrcm : Lands , lots , railroads , and all other personal property. 11,114,589 1875 acres , at 3.62.$40,234.676.40 City and village lots 10,128,376.W 1,116.11 miles railroa'd , at $8,752.30 9,768,523.S Personal property 15,832.989.5f Total $75,984,565.U That year $497,167 worth of prop erty was exempted from taxation nn- der the "tree exemption" law and ia not ircluded in the above roll. Tha percentages of each class of propertr to the whole is as follows : Acres 52.3 Lots 1S.3 Railroads 12. * Personal 29. J 100. Twenty years later the grand assess ment roll shows this : 29,594,093 1895 acres , at 2.79. $ 82,648,10S.fl < * City and village lots 36,349,976.00 5,542.59 miles railroad , at $4.587.26 25.425.30S.M Personal property 27,044,816.45 Igf"I Total $171,468,307.41 Percentages Ac-t * * 48.5 'vOts 31.3 Railroads 14.8 Personal 2f > . 100. Our comparisons will be confined to lands and railroads , for the reasom that comparison between the two 19 fairest , and because data bearing uon personal property and town lots would require a larger amount of statistical tables than would be convenient for the reader. INCREASES. Land in area , 18,479,503.81 acres , c 166.3 per cent. Railroads in mileage , 4,426.48 miles , or , 396.6 per cent. Land in assessed value , $42,413.431.55 , or 105.4 per cent. Railroads in assessed value , $15,656.- 784.14 , or 160.3 per cent Valuation per acre decreased 83 * ents. or 22.9 per cent. Valuation per mile decreased $4.- 165.04 , or 47.6 per cent. It will be noted that the assessed valuation of lands decreased 83 cent * per acre on the average , or 22.9 per cent ; but the assessed valuation of railroads decreased In the same tima $4,165.04 per mile , or 47.6 per cent. If the railroads In 1895 had been as sessed at the same per cent of de crease (22.9) ( as Iandstheir assessment would have been $37,401,508.17 , or at the rate of $6,748.02 on the average an Increase of $11,976,200.17 over tfca assessment as actually made. Along with these calculations Must be considered the fact whether In , \ actual value an acre of land , on th j * + average had increased In the sama proportion as the actual ralue of a mile of railroad. It must be remem bered that In 1875 all the taxable lands lay in what is now the richest portion of Nebraska ; but that the tax able lands In 1895 covered part * rf every portion of the state , including lands which will never equal the valno of eastern Nebraska lands in 1895. except the small percentage which may be irrigated. It must be con ceded that even tbe meanest of branch lines In 1895 was better equipped , had better rails and roadbed , than marry of the better lines in 1875 ; and there is not a particle of doubt that the in crease In actual value per mile of lin In the twenty years was proportion ately greater than the increase In act ual value per acre. Yet the assessed valuation of railroads per mile Was de creased nearly 48 per cent in twenty years as against a decrease of nearly 23 per cent in the assessed valuation of lands a manifest injustice to tba Deputy Oil Inspector , H. Glasgow , bas been asked to resign his offlw bi state Inspector Hayes , who will ar point E. A. Church , of Lincoln , as fa luccessor. Glasgow will resist the ae- non. It IB charged that the d nspects the oil of the small town * ante o * the train , tba mwc ? * ° f Oil * W court , to * him to pass their entire lot .
