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
.
