THE OMAHA DAILY BEE: MONDAY, JULY 14, 1003.
RAILROAD TAXATION IN COURT
Full Stenographic Report of Hearing in Mandamus Case by Nebraska
ireme Court Paniv.
Supi
Following li the cross-examination of
Mr. Edward Roeewater, which w con
ducted by Mr. Baldwin:
Q You speak of these terminal facili
ties In general terms. 1 wlah too would
tell the court what additional terminal
facilities the Union Tactile baa now that It
did not have fire years ago, or three yean
go, or four yeare agoT A. It has
-very large amount of trackage.' It baa
rebuilt, reiurfaced, regraded and rained 4
large part of Iti depot ground at Omaha,
hundreds of acres of It, and changed ma
terially the facilities of both passenger
nnd freight business, separated the freight
from the passenger tracks. In the former
depot we used to call It the cowshed
the freight and everything passed through
under that shed. Now they have entirely
separated and fenced In ths new property;
they have graded It and Improved It and
spent hundreds of thousands of dollars in
construction and In buildings, and further.
If I recollect, there was a ao-called Union
Depot company, a corporation that owned
these facilities before
0 Now, will you please excuse my In
terruption, but I would like to hsve you
definitely stats how much more trackage,
(or Instance, and what additional terminal
facilities the Union Pacific has now, out
side of the new passenger depot, over five,
four, three or two years agot A. They
have filled In and spent I don't know how
much, as I am not an engineer
Q. What are you speaking of, grading?
A. Yes, air. They have regraded and
raised the entire ground, or a very large
portion of It, and laid entirely new track,
and resurfaced It with Wyoming granite,
and I think they have double track now
toward the bridge, where I think they had
'only a single one, and there is a great
deal more trackage there now all around
In connection with the Union Pacific fa
cilities than what there formerly was.
Q. Wasn't the raising or filling and
grading for the convenience and safety
of the people of Omaha T A. Oh, yea.
Q. Didn't the Union Faclfie, together
with the Burlington, for the purpose of
convenience fend safety. In raising these
grades build a viaduct and subways at
Twenty-fourth street and Sixteenth street
and the boulevard, at an expense of hun
dreds of thousands of dollars? A. Build
the viaduct for the benefit of the city?
They are for the protection of the rail
road' a great deal more to prevent thorn
bavlng daruage suits than they ars for ths
benefit of the city.
q. T'aien you think It was simply a
commercial matter with the railroad and
not, so far aa the city is concerned, for
the benefit of the city? A. They were
abrolutely for the benefit of the railroads.
Q. Assuming, then, it la for a commer
cial and venal purpose, 1 will ask you this
question: It la a fact, is It not, that the
railroads the Burlington and the Union
Pacific in raising tha track, and grading
buildings, subways snd viaducts, which are
used by the traveling public of Omaha,
expended hundreds of thousands of dol
lars to the last two or three years, didn't
they? A. They have.
Q Did the build a fine new viaduct at
Sixteenth street? A They were com
pelled, of course.
Q Ar.Hwer the question. A They paid
for bjildlng It. I think the city built It,
and they contributed towards It.
U What I mean la, the railroad built It
and paid for it, didn't they? A Ths rall-
iroad paid for it.
o The cltv didn't Day anything tor it?
A I think the city paid part, or for part of ;
the approaches at any rate. I
Q Well, Mr. Rosewater, is that your
knowledge and familiarity of the subject 1
matter In controversy? Do you say the
elty built any part or paid for any part
of the construction of that viaduct? A I
have not been to ths trouble of going Into
ths city trsasurer'a reports to find out ex
actly how much they paid or whether they
paid It all; I know ths city expended some
money. I am speaking of the viaduct and
tha approaches thereto, because you can
jtot build a viaduct and leave It In tht
lr, and there was considerable money
spent on the approaches; I don't know
whether ths city paid for that, but I think
It did.
Q Now you spoks of the terminal facili
ties of the Union Pacific and its lands north
of Its depot. I wish you would tell the
court If you know how much additional
, property the Union Pacific has got or pur
chased or obtained in any way, ahape, man
ner or form where Its shop grounds ars and
north of Its headquarters? A They made
treaty or deal with the city of Omaha
this spring, before ths assessment waa
made, or laat winter, by which they ac
quired tltts to a very large amount of
property In the city of Omaha. I conaldered
It worth a million dollars at least
Q Now will you please answer my ques
tion? You say they got It by treaty, as
you phrase It? A Yes sir, in addition to
what they had.
Q Now what lots had It acquired, what
other property, what other lands or what
other lota? A I can't tell; they ars con
stantly enlarging their facilities and In
creasing their area.
Q Do you know of any other; If you do
I wish you would tell the court? A I told
you, they got over a million dollars worth.
I can't tell you Just how many lots now.
Q Isn't It a fact that all of ths lots or
streets and alleys that they got by this
treaty aa you so denominate It, were
streets and alleys contained In the shop
grounds on the river bottoms and In every
rase that the company had owned them prior
thereto for years, owned ths property on
both aldea of the streets and both aldea
of the alley, and If that la not ao will you
tell one single lot that wasn't si? A
The company have grabbed or got control
of a good deal of property there, but they
didn't own IU
Q Your honor, I Insist that the witness
shall answer ths question. A. They had
taken possession, J will put It In a tittle
milder form, they had taken possession
and have gotten possession of a great deal
of land that belonged to the city of Omaha
and held It, and finally by treaty stipula
tion, ceding part of ths property that tney
Tired, Tired
Tired. That one word tells
the whole story. No rest.
No comfort. No particular
disease. Just all tired out.
Fortunately, physicians know
about Ayer's Sarsaparilla.
They prescribe it for ex
haustion, anemia, depression,
general debility. aJIfesuists.
No matter what ails you nor wbat
medicine you take, you cannot get veil
if your bowels are constipated. Cor
rect this at one by taking Ayer's Pills.
Just jne pill each Bight. These ars a
great a!4 la tne fearsapsruie.
bad claimed that Is worth about as little
as possible, off by ths river, they mads a
good bargain by that treaty and got pos
session of about $1,000,000 worth of prop
erty snd absolute title to land that they
didn't have before.
Q. Now after this dissertation, I would
like to have you answer my question If
you will. Tell where the property la? You
say they grabbed It or took possession of
It prior to this treaty. State where the
property la? A. The best way to find It
out la right here in this lot of papers, you
have It all described there minutely, and
there Is no need of my describing It when
you have It by metes and bounds and de
scription of lota right there In that pack
age. Q. You have made this statement here
under oath that they have gotten new prop
erty. Now I am trying to get you to
specify the property because ws deny It.
Now If you will point out the lots I will
be much obliged to you. A. I am familiar
with the general contour of the grounds
there, I have no familiarity with the num
bers of the lots and placea In which lots
were exchanged for other lots, but we know
very well that the treaty covered, I think,
several hundred lots, and that they got a
title to that property that the company didn't
have before, and never had any right to, and
that property Is described among the other
property right here.
Q. Now you say It had no right. The
company, on the other hand. Insisted It had.
didn't It? A. Well, evidently the company
had some doubts about Its right, otherwise
it wouldn't have made that treaty.
Q. Will you please answer my question?
The company Insisted It had, didn't It? A.
Oh, yes; they always Insist when they take
anything that K la theirs,
Q. And it had possession under this color
of title for .many years, didn't It, to say the
least? A. Yes, sir.
Q For over thirty years? A. I never
kept a description of the lots In my mind
Q. Answer the question. It had posses
sion of It for over thirty years, didn't It?
A. Well, yes; I tuppose It had I don't
know how long I don't believe they had It
for thirty years.
Q. Did they have It for any particular
length of time, say twenty years? A. I
think they kept Increasing ths ground here
and there by graft or grab, or I don't kno.v
how, but It was taken and retaken and they
fought with other railroads that wanted to
take some of It, and finally they fenced it
In, but they didn't have a clear title until
the settlement was made.
Q. Now you speak of this treaty. In ex
change for this did the Union Pacific con
struct a new ahop? A. No, air; they didn't
In rxchnnge for this that would be absurd.
Q Now let us not argue tbie. I will ask
you this question: Didn't the Union Pa
cific, or Is It not now In process of con
structing new shops? A. Yes, sir.
Q. Wasn't it a part of thla treaty that
of the letter being offered, we object to
It aa Incompetent, Irrelevant and Imma
terial. Overruled.
The relators rest.
William Stuefer was then recalled by the
defense for further cross-examination by
Mr. White: Q In assessing ths railroad
property In thla stats, did you assess It
with reference to the fact that It was pur
ported to be corporations? A. Yes sir. I
understood they were corporations.
Q. You understood that they were
operated and managed by corporations?
A. Yes air.
Q. Did you arrive at the assessment
consideration that these corporations had
a right to do business In the state? A.
Yes sir.
Q. That they had the right to exercise
the right of eminent domain? A. Yes
sir.
Q. And that they had a right to charge
rates and fares for ths carriage of freight
and passengers? A. Yes sir.
Q. Did you consider that it wae their
duty under the law to perform the func
tions of railroad corporatlona who were
permitted to do business In this state? A.
Yes sir.
Q. Did you take Into consideration the
fact that the rights and privileges of the
corporations heretofore named were nec
essarily being exercised in using this prop
erty belonging to them? A. Yes sir.
Q. If you had assessed the railroad
property In this state without reference to
the right and privileges which they en
Joyed under the law would your assess
ment have been as high as It was? A. No,
sir; I don't think so.
Q. If you had assessed the property of
the railroads of this state as dead property
unused and unoperated your assessment
would not have been so high? A. No, air.
Q. Would It have been considerable
lower. A. I think so.
Cross-examination by Mr. Harrington
When you say you did not assess It aa dead
property you simply mean valuing the
physical property? You considered the fact
that It was valuable because the physical
property was being used and waa not dead
for that reason? A. That It was live prop
erty and was doing business.
Q. When did you consider the value of
the right of the Union Pacific to exercise
the right of eminent domain? A. Used the
power of eminent domain because they had
a right-of-way through the state and under
the law they were authorised to do busi
ness. Q. What do you mean by "eminent do
main?" A. Well, I think it la the right-of-way,
as I understand the right of
eminent domain. I don't know.
Q. That la your opinion of the power of
eminent domain. Is It?
Mr. White I must protest. This Is being
treated as a Joke. Now, we are in earnest
here, and we put thia witness upon tha
and when the company itself had refused
to aeparate In Its earnings or In Its capital
stock, or to apportion between the main
line and branch lines, how did you happen
to aaseea the main line at one figure and
the branch lines at a different figure?
A. Well, we took the biennial report of
the former auditor and kind of went ac
cording to the former board's assessments.
Q Now that li really the truth about It,
isn't It, you fellows simply followed along
through the old beaten path? A. Ths
same as all the auditors did in the state
of Nebraska well, I don't want to say
that, I think I assessed this property ac
cording to the best of my Judgment.
Q. Now do you know what the earnings
per mile of the Union Pacific were In 1899?
A. Well, by referring to the audltore re
port, yes, sir.
Q. Well, did you ever know It? Do you
know whether they were decreased or In
creased? A. What Is that?
Q. Do you know whether their earnings
have decreased or Increased? A. Well,
now I will not be sure of that, I think
they decreased, but I am not so sure
about It.
Q. Mow does It happen you have as
sessed this road at a lower rats now In
the face of these earnings than it was
assessed for when It waa In the handa of
the receivers and was a bankrupt concern?
A. Well, let us see. When did It get out
of the receivers handa?
Q. 1 am going back to the time when
it was In the hands of the receivers in
1895 or 1898. You haven't assessed it
for a dollar more now with Ita immense
earning capacity than when it waa in the
hands of a receiver and was a bankrupt
concern? A. Well, 1 don't know as we
did.
q. Well, as a matter of fact you know
that you didn't, don't you? A. I will not
say that.
Q. Do you mean to say that -with all
the lntcreata of the state that were In
volved In the assessment of the Union
Paclflo railroad that you don't know
whether you assessed it for more or less
than when it was a bankrupt road? A.
I couldn't answer that question, and I
wouldn't.
Witness excused.
Mr. White It is admitted that the Fre
mont, Elkhorn A Missouri Valley Railroad
company has no terminals in the city of
Omaha. By permission of counsel I wish
to put in the evidence the aggregate amount
of taxes paid by the Elkhorn road for the
years 1891 to 1901, Inclusive;
1891 $ 1M.B67.02 1897 t 1B1.701.67
1XS2 2(3.890.70 1898 .1. 152,719.15
" . ' Udo, uu w uuh lull WIIUCH upon
they should expend at least 11.000,000 this , tand for th, purpo(le of prorlng factB,
ill
J.C.AYUCO,
year In new shops? A. I don't remember
the amount.
Q. Dcn't you know then, when you are
speaking of the treaty, that It Is very near
$1,000,000? A. I would like to explain
Q Answer the question. A. I don't know
the amount. I know there was an agree
ment that the company ahould maintain its
shops the existing shops the terminal fa
cilities, etc., at Omaha, and improve them,
I don't remember how much.
Q. Now that Is not answering my ques
tion. A. I don't know how much, the
amount was.
Q. Are they not now building new shops
there? A. They are.
Q. Is there not one goipg up there 4S0
feet long, 250 feet wldo and 60 feet high?
A. I have read about It; I haven't seen It.
Q. Then you don't know? A. I do not.
Q Do you swear to this court you have
not seen In the course of construction there
the building I have Juat described? A I
Will swear I have not aeen one brick of the
whole thing.
Q And that haa been going on all spring
and tummer? A Yes sir.
Q And you can't see It now. It Is 450
feet long, 260 feet wide snd 60 feet high?
A It Is not visible from my house.
Q You haven't been down to see It? A
No sir, I have not.
Q And that la only ons of the buildings
In process of construction? A I don't
know; I haven't aeen any of them.
Q You know it waa purposed by the
treaty that It build a new shop and build
ings at an expenditure of two or three
millions and it Is work at them and this
building is In course of construction? A
I don't know anything about two or three
millions. I understand it was to be some
where In ths neighborhood of a million.
I don't know.
Q Now don't you know all of these Union
Paclflo ahopa and this machinery In the
new building, the headquarters, the ter
minal lines snd the lots you spoke of are
assessed locally? A I don't even know
that I only know they are supposed to
be assessed locally.
Q If you don't know that, that la all I
cave to aay you. A I mean I have no
knowledge of It.
Examined by Mr. Kelby: Q West of the
Eleventh street viaduct the Burlington has
but one track to South Omaha, has It not?
A But It has a lot of spurs you know. It
haa one track so far as I know, running
out, but It has spurs leading to ths dif
ferent establishments.
Q Where are thoae spurs? A. In
South Omaha.
Q I am Inquiring concerning Omaha and
south Omaha. A. They are along the west
of the viaduct and they connect with some
of thoae lumber yards, ccal yarda and dif
ferent concerns in the neighborhood
Q. Do you know whether they do or not?
A I can't see how they could do business
without It. I can't testify strictly because
I haven't mads an especial examination of
that, but I feel sure they have spurs run
ning Into all of those yarda at all of thoae
Blacaa.
Q. But you do know that all the ter
minals, all the tracks, all ths depot grounds
or the Burlington railroad ars used In the
successful operation of the property? A.
Yes sir.
Q And necessary to Its use? A. Yes sir.
Witness excused.
Mr. Howe It the court pleaae, there la an
item of testimony. Tit., the letter written
by Mr. Harrington to the State Board
of Equalisation, which waa transmitted
to the governor, and which the testimony
shows waa read by the governor to' the
board, which wo desire to offer In evi
dence, but owing to the abaenoe of the
governor ws sre unable to get the orig
inal. We haven't a copy here In court;
I have at home myself, and we desire to
offer the letter with leave to aupply a copy
hereafter, the purpose being to show that
lir. Harrington argued fully and explicitly
the question of the valuation of certain
of these railroad properties for the In
formation of the board, marked "Exhibit
6J."
Mr. Prout You say you haven't the let
ter here, or a copy of It?
Mr. Howe No. I think perhaps we can
get a copy la the city from the newspapers,
or ws might be able to find It published la
the World-Herald, and I think there Is a
file of that paper kept In ths library, and
possibly we can find the letter In there.
Mr. Prout Waiving objectlone to a copy
Now. I consider this should not be treated
aa a Joke and I Insist that opposing coun
sel should not try to laugh us out of court.
Q. Now, as a matter of fact, you don't
know what eminent domain Is, do you?
A. Not exactly the real definition of It.
Q. Did you In considering the value cf
any of these railroads consider that they
had the right to exercise the powers of
sovereignty, that of the stats Itself? A.
The right of sovereignty? I wish that
would be put in a little different way.
Mr. Baldwin You needn't be surprised
at that. I don't understand, either. It Is
that way In the brief.
Q. Your Idea of eminent domain is the J ,n tne tate'
18!
18M ,
1895
1W6
Total
184.714.fi8
190.106.30
1B2.4H2 06
150,809.60
1899
19i0 ,
lni
164.S52.27
1F.2.CC9.78
151,232.64
.. .11,838.510.25
Mr. Baldwin With the permission of the
attorney general, the respondents desire to
offer in evidence the annual reports of the
auditor of the State of Nebraska for the
years, 1890, 1891, 1892. 189S, 1894. .1895. 1896,
1891. 1898, 1899. 1900 and 1901. The re
apondenta offer In. evidence the grand as
sessments for the years 1890 to 1901,- In
clusive, marked Exhibit "B-l." There was
a statement which was filed or prepared by
the representative of the Elkhorn showing
the assessment of lands and sales In cer
tain countlea In this state and It waa
referred to by Mr. Weston In bis testi
mony and he says It has disappeared frdm
his desk. We will try to find that If we
can and we would like to make an offer
of It now In evidence. It is a compiled
statement of a certain number of counties
ter of the Introduction of evidence we do
think that the line should be drawn some
where. Chief Justice Sullivan Couldn't It be
disposed of this way? Personally, I think
the evidence la not admissible, but with
out stopping to consult In regard to It
ws will receive It subject to your ob
jection. Mr. White I offer In evidence exhibit
"B-5," being a schedule showing ths sales
of property n different counties and the
selling price and also the assessed valua
tion of the property.
Mr. Baldwin The offer I made with
reference to the taxes paid by the Union
Pacific and the testimony of Mr. Bciibner
I find I am In error ns to the years, the
years are for 1898 and 1899, and I offer
In evidence the taxes paid by the Un'on
Paclflo In the state of Nebraska for the
years 1898 and 1899, which is 1209,701. $1
and $297,983.87 respectively.
Mr. Kelby The respondents now offer
to show the total taxes paid to the state
of Nebraska by the Chicago, Burlington
Qulncy Railroad company and Ita pro
prietory llnea for the year 1900 and
1901, being the taxes paid for all purposes.
Mr. Baldwin Mr. Scrlbner advises me
that that tax paid does not Include the
tax paid to the state on our lands out
side, that la on our land grant lands.
Respondents rest. 1
In Rebuttal Mr. Slmeral offered the re
ports of the State Board of Equalisa
tion for the states of Kansas, Indiana
and Missouri for the purpose of rebutting
the testimony eontalned in the report of
fered by Mr. Baldwin In regard to Illinois.
(To Be Continued.)
BIDS FOR SUPPUESAT MEADE
Amonnt Contracted for Wonld Indi
cate Increase In Force
at Post.
STUROIS. 8. D., July 18. (Special.)
There was quite a crowd of Interested bid
ders at the quartermaster's office, Fort
Moade, this week to witness the opening
of bids for grain nnd forage. It Is a some
what pleasant fact to contemplate that
the estimates made and on which bids
were called for were larger than those of
any military post In the Department of
Dakota, and only excelled by two army
posts in the United 8tates. As the esti
mates called for by the War department
are based upon the contemplated occu
pancy of the poat for the ensuing year
this call for forage and grain Is most sug
gestive. Such a requisition would seem
to Indicate that the War department In
tends to fill the post up this summer, and
with the 8100,000 appropriated by congress
for new buildings and Improvements mat
ters assume a very satisfactory aspect.
SCANDINAVIAN EDITORS MEET
Association Is Composed of Editors In
II of th Northwestern
States.
8IOUX FALLS, S. D., July 18. (Special
Telegram.) At the annual meeting In this
city of the Norwegian-Danish Press Asso
ciation of the Northwest, which Includes
the Danish and Norwegian editors of Wis
consin. Minnesota, Illinois, Nebraska,
North and South Dakota, the following of
ficers were elected for the ensuing year:
President, Charlee Brandt, editor Nord
veatern, St. Paul; vice presidents, 8. S.
Borenson, editor Tedende, Minneapolis, and
J. F. Straas, editor of Fremad, Sioux Falls;
secretary, M. S. Rasmussen, editor Ugen
bladet, Minneapolis; treasurer, L. 8taven
helm, editor Nye Nodmanden, Minneapolis.
The next annual meeting of the associa
tion, it waa decided, will be held either la
St. Paul or Minneapolis upon a date to
be fixed later.
fact that they have a right-of-way In the
atate? A. And had a charter In the state
and were authorized under the charter to
do business In the state and through the
atate.
Q. Did you know as a matter of fact the
Union Paclflo has not the right of eminent
domain In the atate at all?
Mr. Baldwin I object as Incompetent.
Overruled.
A. Well, no. I didn't know that.
Q. Did you know that for the very reason
that they didn't have it that It had organ
ized a Nebraska corporation to exercise
that power?
Mr. Baldwin I object, as incompetent, Ir
relevant and Immaterial and not bearing
upon the isaues; argumentative and asking
for a legal conclusion. ( Overruled.)
A. I think so.
Q. What corporation had It organized to
exercise the power of eminent doman? A.
Well, that Is something that I don't really
Know.
Q. Well, what kind of a corporation was
it that it organized? A. The corporation
of the Union Pacific
Q. The Union Pacific, you think? A.
Yes, sir.
Q. Did you know that the C. B. Q.
haa not the right to exercise the power of
eminent domain In Nebraska? A. I do not
know.
Q. What do you consider to be the value
of the right of the Elkhorn to exercise the
power of eminent domain? A. I couldn't
say that.
Q. You never did know, did you? A.
Tne value, you hay?
Q. The value of that privilege? A. Well.
because It had the right under a charter to
do business, and It Is livs property and It
had earnings.
Q. I waa asking you what you thought
waa ths value of the right of the Elkhorn
railroad to exercise the power of eminent
domain? A. Under their charter I auppose
toey had a right
Q- What do you consider waa the value
of that? A. Of the charter?
No, sir; the value of the right to ex
ercise the power of eminent domain? A.
Well, that I don't know. I don't know what
the value of that la.
Q How much did you value the Union
Pacific without reference to the earnings?
A- as being aeaa property, do you mean?
Q No, sir; I mean as it la, without ref
erence to the earnings. A. I don't know
whether we have put a value on It without
earnlnga.
Q Can you tell ua now.or with thla en
tire mass of testimony can you tell us, what
ths net earnings of Union Paclflo are In the
atate of Nebraska? A. I don't think I
could without looking at it I think It was
somewhere about tt.OOO a mile I don't
know.
Q The Union Pacific? A. Yes. sir:
think that is It I am not surs of that; the
recoras are here.
VI bo you put the assessed value at
about what the amount of the net earntnga
per mile were, as you thought? A. No.
sir; that waa only en the main line the net
earnings.
Q Do you mean to aay there is any-
ining in any or the reports before you
that tell what the earntnga were on the
main line of the Union Pacific? A. I
thluk there ia In the reports there from the
railroad companies,
Q Now will you find It? A. The Union
Paclflo la there.
VI All right, we will eee If there Is
anything there about the mala line, Juat
take that report and see. A. There is the
statement, it will ahow for Itself.
Q Do you mean to aay that atatement
tells one single word about the earnings
of the main line? A. It doesn't say any
thing about the mala line.
Q How then did It happen when you
aldut have single atatement showing.
Mr. Harrington-1 object as incompetent,
irrelevant and immaterial. Overruled.
Mr. Baldwin I offer In evidence the
amount of taxes paid by the Union Pacific
railroad company for the years 1899. 1900
and 1901, marked Exhibits "B-2" and "B-S."
Mr. Harrington I object as Incompetent
and Immaterial. Overruled.
Mr. Baldwin The respondents offer' In
evidence the census bulletins of the United
States for the state of Nebraska for agri
culture and manufacture. These are the
advance bulletins issued by the department.
Mr. Howe I would like to ask counsel
for what purpose he offers that testimony?
Mr. Baldwin Under the suggestion of the
court it has been receiving evidence with
reference to the charge of fraud. The con
tention . of the' relators being that the
board acted fraudulently In . the matter,
"grossly," aa they term It, and that, there
fore. It Is a subject of review by this court
and a large amouat of testimony haa been
admitted. It Is always the rule where a
fraud Is charged extreme latitude Is al
lowed by the court in the admission of
testimony, to which we bow. We desire to
offer this evidence to show that the result
of the action of the board waa fair, waa
right and was Just, aa compared with any
standard or criterion that the court may
fix or that the counael in their vivid
Imagination can present to the court; that
It wae fair and Just relative to all of the
property In this state; that It waa Juat and
fair as compared with other statss sur
rounding Nebraska similarly situated with
like Industries of like character and like
people. That there Is no atriklng disparity
in the assessment such as would warrant
the Inference or the Intimation that it waa
fraudulent. This is offered for the purpose
of allowing the court to consider It on this
charge of fraud. There are many, many
reasons that I could assign other than
wbat I have Indicated.
Mr. Howe I am aware that a great deat
of latitude has been allowed here, and we
have not made any objection, that Is no
captious objection, and do not want to now.
We will object to the testimony as incom
Railroad Surveyors Boar
SARATOGA. Wyo., July It (Special.) A
corps of Union Paclflo surveyors that has
been running lines from Walcott south,
arrived here a few daya ago and is run
ning surveys on into ths mountains. The
engineers will say nothing about their
work, but It Is presumed that the railroad
company la selecting the best route and
Trill be In readiness to push a road into the
Grand Encampment country as soon aa the
business from that section will Justify or as
soon as a move ,1s mads by a competitor
to enter the section.
Clrl Dies from Eipomr.
HANNA, Wyo., July 13. (Special.) A sad
death occurred near here last week. The
little daughters of David Griffith bad been
visiting at a ranch fifteen miles from here
and started home without saying a word
to any one. It was some time before they
were missed. A searching party found the
elder girl dead in the aage .brush. She
had lost her way and laid out all night,
dying from exposure and hunger.
Old Hsa Dies of Injnrles.
SARATOGA, Wyo.. July IS. (Special.)
Grant Smith, the old man who was fright
fully Injured by a vicious horse a week
ago, died from the effects of his Injuries.
Deceased was an old rssldent of the Snake
river country.
Tno Beat Diarrhoea Medicine on Berth
That ia what Mr. W. E. Landers, a prom'
lnent farmer near Indianapolia, Ind., says
of Chamberlain's Colic, Cholera and
Diarrhoea Remedy. Read his testimonial
"It gives me great pleasure to tell you
bow much Chamberlain's Colic, Cholera and
Diarrhoea Remedy has done for me.
have used It for nine years and I think It
la the best medicine on earth. It haa
saved my life eeveral times. I would
not think of being without a bottle of It
in the house."
YonnaT Woman Suddenly Iteniemnsrs,
TERRELL. Tex.. July 13. The youn
woman. Miss Ada Barker, who was
brouaht to the atate Insane asvlum here
potent and Immaterial, and for th. espe- ; 'ft ?y
nas so rar recovered mat ane remembers
having left her homo in New York durin
clal reason that the laws of this state
create boarda of assessors or officers to
assess the properties In this state and that
the return of those officers and their as
sessments cannot be impeached in these
proceedings; that they must be accepted as
sound and Just and right, as well by these
railroad companies as by all other taxpay
ers. Chief Justice Sullivan On the Issue of
actual fraud the range of evidence ia very
wide and I think this Is clearly within ths
ordinary nils and the svldenco will be re
ceived. Mr. Baldwin I offer In evidence the pro
ceedings of the State Board of Equalization
of the etate of Illlnola for 1S9L which may
be marked "B-4," particularly pages ( and
tL
Chief Justice Sullivan This was before
the board? "
Mr. Baldwin No, it was not before the
board, but that would make no difference,
we think.
Mr. Howe Objects as Incompetent, Ir
relevant, immaterial for the reason hereto
fore elated in reference to the last offer
and I desire to say that because we have
consented te such liberality In the mat-
the latter part of May for the Galvesto
carnival. After reaching Galveston Miss
uaraer s mind is a blank until within th
last lew daya. The young woman was
well supplied with money on leaving New
York ana still retains a portion of it. She
has written relatives in New York appris
ing them of her whereabouts and condi
tion. Physicians pronounce her case one of
double consciousness, or recurrent dementia.
Hsss Gets Hehenrtnc.
MANSFIELD. O., July 11-Another hear
ing will be given William M. Hahn, for
mer state Insurance commissioner In the
circuit court, this week. Following the cir
cuit court decUlon the case will ne taken
to tha Ohio supreme court for a final ren
dering on the priority of Governor Nash's
warrant for extradition to New York over
the local warant on which the defendant
Is under arrest here. While he haa been at
hla suburban home near the city aince his
release from the county Jail Mr. Hahn has
been under the surveillance of the sheriff.
Grand Army Will Reinstate Ware.
FORT SCOTT, Kan., July 18 Eugene F.
Ware, commissioner of pensions, who yesrs
ago was a member of William H. Lytle
jiubI, Grand Army of the Republic, of thla
city and who allowed hla membership to
lapse, will be reinstated at the next meet
ing of the post at his request.
Q(Q0HEMmN
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JULY II to 29
To Helena or Butte $10
Spokane or Nelson $40
Taooma or Seattle..... $13
Portland or Victoria $15
Siliinnl
To
MONTANA,
WASHINGTON,
and PUQET SOUND
POINTS
The Burlington
Route
via Billings is
hundreds of miles
the shortest and
hours the quickest
line.
TICKETS, 1502 Farnam St.
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