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THE DAILY BEE slature shall pass tows to abuses and prevent rjust discrimination and extortion in all charges of express, tele graph and railroad conpanies in this state and enforce such laws by wdequate penaltics Lo the cxtont, if nccessary, for that purpose, opertu ond fran- Nebraska Con- | NATIONAL REPUBLICAN TICKET. FOR PRESIDENT: TAMES A. GARFIELD, of Ohio. POR VICE-PRESIDENT, A. ARTHUR, PRESIDENTIAL ELECTORS. GEORGE W. COLLIL of Pawnee County. JAMES LATRD, of Adams County. JOHN M. THURSTON, of Douglas County. REPUBLICAN STATE TICKET. For Member of Congress, EDWARD K. VALENTIN Tor member of Congress (Contin; THOMAS J. MAJOR: For Governor, ALBINUS NANCE For Lieutenant-Governor, E .C. CARNS. For Secrctary of State, 8 J. ALEXANDER. ! Yor Auditor, JOHN WALLICHS. For Treasurer, M. BARTLETT. For Attorney-General, C. J. DILLWORTH. ¥or Commissioner of Public Lands fand Buildings, A. G. KENDALL. For Superintendent of Public Instruct o W. W. JONES. DISTRICT TICKET. ¥For Attorney—Third Judicial District, N. J. BURNHAM. G. HOW THE NEW LAW OPERATES. In this issne we present to the tax- of Nebraska, the official fran: g8 of the state i cript of the proce boards of equalization in the assess- meut of Nebraska railrosd properiy for the yesrs 1879 and 1830. The facts and fgures in this transcript furvish unsnswerablo proof of the fmiquity ot the law enacted by the lact Jegislaturo whereby all railroad prorer- ty is lumped with the road bed w roniway and exempted from all local taxation. Some duys ago the Liacoln Journal, whose editor, hy the way, is a cundi- date for the state eenate, assailed Tus Beg fer the vigorous demand it b made for the repeal of this law. Alsioush (ho facts which we publish t6-day were within easy reach of the wditor of the Jowmal, that notorious apologist for jobbery capper for the audacity to es-| monopolies, had { ew law was equitatle sort that th and did not operate to the dissdvan- tage of Nebraska tax-pay as- u | out sustsining these bar eortions by any fiures, the L Journal insisted that the amount of | tuxes was the eame, bu ad of | buing aesessed wl wachine shops, &c., of the raiiresds the tax is distributed | stato snd derivo the suts located in Doug™ ae located all ern over the the west- counties bene of the improve 1us Cass, Limcaster, and other eastern let this pullic thieves and tax-skirkers compare the print in avother column, and then let him explein how in the face of these iizures he can deferd the new railroad countivs brazen int Jures we law. By looking at theso figures it will be secu that the Union Pacific railroad property in 1879, when its depote, dc- po: grounds, machine shops aud mach- inery were not included in the state wasessment was valued at §10,366,000 per mile, or $4,723,786.20 for its cn- tirs line between Omaha and Sidney. ¥11880, when all 'the d=pot grounds, wachine shoys, machinery and other persousl property were included in the «ssesment, tho assessed valaation of the road was $10,195 per uiile, or $4,645,- 861.50 for the entire line between Omoha and Sidvey. Tt is a notoricus fact thatin the last year the Usion Pacific road hss earned more money than it did the previous yearand hes ndded materially to its rolling stock, michinery, depot buildings and otber improvements on ite line. And yet theroad is aesossed $£77,924.70 less in 1880 then it was in 1879. In cther words, after including several millions of dollars worth of depot grounds, depot buildings, machine shops, mach- iuey and other personal property, the Union Pacific is aseessed nearly €78/000 less in 1880 thsn in Omaha and Douglss county are thus robbed of taxes on half & million of dollars worth of property and ot a single county on the line of the road has the slightest bencfit from this exemption. On the con- trary, in every county from Omaha to Sidoey the Union Pacific after cs- caping entirely from local taxation contributes less tothe generaltax in 1880 than it §id in 1879, What s true of the Union Pacificis msasurably true cf all_the other Ne- braskerosds. How the state board of equalization arrived at the conclu- sion that the value of railroads was Joss in 1880 than it was in 1879, not- withstanding that millions of dollars of local property had been exempted from taxation mey resdily be seen by reference to the tablas we print else where which + how that e main lines of the roads were lisied trifie above the figures of the greceeding years, but the rolling stock, depot grounds, buildings and machine shops were listed st figures that were practically s giveaway. For instance the Union Pacific returned 227 acres of depot gounds which were assessed at §11,- 3350, Tne depot grounds ia Omaba al yne cost this city over §200,000, and iiisesfe (0 estimate that the depot grounds of the U. P. between Omusha sud Sidney are worth balf s mill on dollars et least. The B. & M. re- | amount and th { judicaie they are sssessed at fve dollars r acre. All the furniture of the Unien Pacific, including fursiture in the Omahs headquarters and at every ~tation on the road, was sssessed at $5000. - As a mattes of fact the furni. turo in the Omata headquarters elone, including safes, h-ating apparatus, &=, oould mot le duplicated for $25,000. This explains how the new law virtually exempts all the peraonal en: | property of the read, althongh there is a pretense made of ite beiog nssessed. Any man or newspaper that defends such an imposition on the tax-payers of this state is a public enemy, and if the people of Lancaster county elect this man Gere, who defends these tax- «xempting laws, to the next legis'a- ture, they deserve to be disfranchised. Right here let us quote a recom- mendation of Charles Francis Adams, Jr., who is na enemy of American, railroads, s to the proper method of taxing ratlroad property. Mr. Adame, s one of the three members of a spe- cial committee appointed by the national conventicn of railroad com- missioners held at Saratoga Springs on the 30th of June, 1879, drafted a uniform law which they recom- wmend 1o the various legislatures of this country. The following is the substance of this law: First—Every railroad corporation shall pay an annual tax upon its gross receipts, which shall be in lien of ail other taxes upon the property, capital siock or evidences cf indebtednces, except such real estate s lies out of the location for a right of way. Second—All the roal property of railronds shall be taxed loeally in the same manver as other real estate is taxed in the same places. This wae, practically, the law in Ne- braska until the last legislature con- verted all the proparty owned by rsil- roads into personel property and made it subject to gencral assessment, with rolling stock, road bed, ete. The man- sgers of the railroads have repeatedly asserted that they had nothing what- ever to do with the enactment of the newlaw. Whether they had or had not, the pecple «ill insist that the law be repealed by the next legislature. —_— Mex who have been investing money in Union Pucific stock in Wall strecton the basis of the periodica etatements which come from Omaha wili baa litile more carefal after read- ivgthie confeseion of General Manager Clatk, that the reported earuings made to the stock exchange were pur- posely falifiad by order of the direc- trs. At the mesting of the state bosrd of equalizition last yesr, Mr. Clark and Auditor Gannett made the following represontations: “The amourt of earnings as re- portek by suid road includes other watters w do ot pertain to an actual earniog, literally beung tious and _were i request or order of the Board of Direc- tors to mare a good showing viz: The item of $596, 775 for wailis the amou ¢ fizured at toe rat 5 maiter aud the dific ween that amount as will be ad by the goverament, will be Lialf sud the sompany sk 3 icomn of 8511 and 264,414 10 fr government are for TANSpOTing COTIENWENG pRASEDEETS sud frogl , which ere not csh trans- © cousidered as a credit overnment cubsidy account. e of $800,907.57 is for the of the company’s own ma- al and is in no wise an earning but cluded at the dirccfors request. . The item «f 820,624 52 c. ce, is sn earving not mwade in Nebraska, but 1s derived [rom the rent of their cars used by connecting roads, east end west about 0 t. T actions, but to the The movoms to is PEysiciaxs report an unusually mumber of cases of malarial fever in the city somo of which ate of a marked typhoid type. Our pacple will do well t carcfully examine their wells and drainege system, contaminated water and defective sewerave being the two greatsources of this disease, Defective plumbing, the accamulation of greare and organic mattcr in Wasto pipos and fasuflicient ventilation are als> fre- quently responsible for outbreaks of wmalsrial and typhoid fovers. Tur uside history of railroad as- sessment which Tur Brr publishes to- day be interesting reading for both Nebraskans, who are annuslly swindled out of their taxes, and, for eastern capitalists, who confide in U, P. fivancial statements, D nover teems to get out of one trouble befre falling into anoth- er. A dispatch from Burmah sn nounces that over 1000 Burmese troops have arrived on the frontier, prepaced to mako war on the British. T demonetration of republicans in New York on Monday night was the largest ever scen in the metropolis, over 50,000 torches being in lie teneral Grautend General Arthurro- viewed the immdtiso proco Tre etate board of equalization wiil find it diffioult fo persuade our people that they were ignorant of the wool being pulled over their eyes by the railroad managers. Tae Brk gives up much of its 8 to-day to the exposure cf tha iniqui tous steal perpetrated en the peorl: of Nebraska, by the revenue law of last year. Tar Mark Lane Express reports farther damage t the wheat crop cf Great Britain and a coneoquent slight advance in prices of foreign grain. Tak close of the October elections has transferred the political fight tc New York. The Emp're state is the pivotal state after all. OxaHA people who complain of higa local taxes can now sse how the great tax shirkers throw their burdens on the people. Arrer haviog his ignorance ex- hibited ia the Eepublican the best thing Mr. Lyon can doisto keep qulet. —_— I would bereby certify, toat T have used St. Jacobs Oil and found that it relieved racumaticra after a fow sppli- furacd 100 acres of Gepot grounds RAILROAD TAXATION The Assessment of Nebras- ka Roads Under the 0ld Law and the New. Detailed Procsedings of the State Board of Equalization for 1879 and 1880, Rich and Powerful Corpora- ations Alone Benefited by the Present Revenue Law. A Vast Amount of Property En- tirely Fres From Public Burdens, While Household Goods of showing, viz: theitem of $3506,775 for mail is the amount figured at the rate of express matter and the difference between that amount and the amount that will be adjudicated by the Gov- ernment will be about one-half, and the Company_ask that reduction, The items_of $223,865.11 and $294,414.10 for Government are for transporting Government passengers and freight, which are not cach transactions, but are considered as a credit to the Gov- ernment subsidy account. The item of $800,907.27 is for the movement of the Company’s own ma- terial and is in no wise an earning, but is included at the director’s request. The item of $20,624.52, car_se: is an earning not made in Nebraska, but is derived from the rent of their cars used by connecting roads, east and ‘west. Tt was represented by said represent- ativesthat the amount of 25 per cent. of their net earnings were paid annual- Iy to the Government. The arguments were heard and con- sidered. No other business being be- fore the Board it adjourned to Friday sthinst. at 1:30 o'clocd P, M. FRIDAY, April 4th, 1879, Board met pursuant to adjournmett. All present. The valuation of engines and other rolling stock was considered and determined as follows : Engines, the Poor and Middle Classes Make Up the Discrepancy. A Chapter of the Secret Doings of the Union Pacific Prepar- ed by Manager Clark, Inflated Income Returns Made by Jay Gould for Specula~ tive Purposes, STATE OF NEBRASKA, OFFice, Aup. PusLic AccounTs, LixcoLs, March 26, 1879. Pursuant to the statutory provisions contained in section 12, chapter 66, General Statutes, the State Board of Equalization met to value and assess the various Rail Roads and Telegraph Companies of the State, and to hear and consider the arguments of their various representatives &s they may appear. WEDNESDAY, 26th March, 11 o'clock A. M. An informal meeting of the Board asheld in the rooms of the Governor. Present, Albinus Nance, Governor, F. W. Licdtke, Auditor Public Ac counts, and G. W. bartlett, Treasurer. Mr. J. C. Crawford, of West Point, Cumine county, Nebraska, desirec to be heard to enable him to return home on the noon train. He appeared in be- half of the Sioux City & Pacific, and Fremont, Elkhorn & Missouri Valley Railroads. Arguments were presented in favor of reducing the assessments as heretofore made against said roads, A comparison was made between the as- sessments in Towa and Nebraska, he claiming that Jowa levies were at least one half that of Nebraska. Mr. Craw- ford's arguments were heard and taken under consideration. d adjourned to meet formally at 8 o'clock, P. M. 3 o'CLock, P. M. Board met pursuant to adjournment. members present. Mr. M. A. , Representativeof the St. Joseph & Denver City Rail Road appeared on behal? of said road. In his arguments he cluimed that iu former years (exept 1877 and 1578) an error was made in assessing said roads personal property, that the Tolling stock as reported was for the road in both Kansas and Ne- braska, and should have been propor- tioned 1o the length of the line in Ne- braska and so assex-ed instead ofasses- ing theamount as being all in Nebraska Mr. Reed was listened to and his ar- guments taken under consideration. Board adjourned to Thursday 27th, at3 P. M. E Truksnav, March 27th ) 3o'clock P. M. nt to adjournment All present. No representatives ap- pearing and no particular business being before the mecting, the Board adjourned to Friday, March 26th, at 3 o'clock, P. M. Fripay, March 28th, 3o'clock P. M Board met pursuant to adjournment. All present. ~ Mr. W. Towne, General Superintendent, and Hon. S. B. Galey, attorney of the Atchison & Nebraska Railroad appeared on behalf of said road. Mr. Towneargued that his road could be rebuilt, including shops, round houses, tanks, stations, equip- ments, etc., for $11,000 per mile. Mr. Galey stated that railroad property of all kinds, (iron, rolling stock, etc.) had depreciated in; value the last year at least15 per cent. and requested that this fact be taken into eonsideration by the Board. Their arguments were heard and taken into consideration. Mr. A. E. Touzalin, General Su- perintendent and Land_Commissioner of the Burlington & Missouri River Railroad in Nebraska, appeared on be- baif of said road,Omaha& Southwestern Railroad, Nebraska Railway and Re- publican Valley Rail Road. Mr. Touz- alin claimed that railroads should be taxed in the same manner as individu- als and acked the consideration of the Board in that particular. His arguments were heard and eon- sidered. No one else appearing the Board djourned to Saturday 2gth, inst. at oclock P. M. Board met purs: 3 SATURDAY, March 29th,} 3 o'clock, P. M. § Board met pursuant to adjournment, All present. No one appearing Board adjourned to Monday, March Blst, at 3P M. MoxDAY, March 8lst, 3 o clock, P. M. Board met pursuant to adjournment, All present. No one appearing Board adjourned to Tuesday, April 1st, at 3P M. Tukspay, Aprilitst, 3 P. M. Board met pursuant to adjournment. Allpresent. Noone appearing, Board adjourned to Wednesday, Aprilad, at 2P. M. WeDNESDAY, April 2d, 2 P, M. Board met pursuant to adjournment, All present. - No one appearing and the Governor receiving a dispatch that the Union Pacific Rail Road wished to be heard to-morrow, the Board ad- journed to meet on Thursday, 3rd inst. ataP. M. & THURSDAY April 3rd, 2 P. M. Board met pursuant to adjournment. No one appearing the urned to 3 o'clock P. M. 3 0'CLOCK, P. M. Board met pursuant to adjournment. All present. ~ Mr. S. H. H. Clark, General Manager, and J. W. Gannett, Auditor of the Union Pacific Rail Road appeared in behalf of the Omaha & Republican Valley R. R. The fol- lowing representations were made for the consideration of the Board. That the Union Pacific Rail Road in build- ing up their business, pay to the Pacific Mail Company $5.00 for every passen- ger traveling over their road, guaran- teeing said Mail Company $48,000 per month for their freight and passenger business done over said road, or $634 per mile, The amount of earnings as reported by said road includes other matters which do not pertain to an actual earn- ing, literally being fictitious and were $4.500 each ; Passenger Cars, $1.500 each; Emigrant Cars, $1.000 each; Caboose Cars, $400 each ; Mail, Ex press and Baggage Cars $1,200 each ; Box and Cattle Cars $300 cach ; Flat Cars, $200 each ; Hand Cars, $30 each Rubble Cars, $30 each ; Wrecking and Way Cars, $1,000 each ; Tool Cars, S3o0each ; Pay Cars $1,200 each ; Pile drivers $1,200 éach, and Coal Cars $100 each. The valuation of telegraph lines o; erated by Railroads was then consid- ered and determined upon as follows* viz: Lines of 2 Wires at $45 per mile. Lines of one wireat $35 per mile. The Board then adjourned to meet on Saturday, sth inst. at 11 o'clock, AM. SATURDAY, April 5th, 1879 11'0'clock, A. M. § Board met pursuant to adjournment. All present. The valuation of Road Beds, Right of Way, Superstructure, etc., was then considered and determ. ined as follows, viz: The Union Pa- cific, Burlington & Missouri River, and the Omaha & Southiwestern Ri at $3,000 per mile, all other Railroads $2.750 per mile_except the Covington, Columbus & Black Hills Railroad, which was determined at $2,500 per mile, being & narrow gauge. The Board then took into consider- ation its action as heretofore re- corded in connection with statements rendered by the railroads, showing the earnings, operating expenses, etc., during the year 1878, and determincd the following to be the cash value of the several railroads, which was derived from returns rendered and such other reliable information as was obtained from the representatives and other sources and includes road-bed, super- structure, right of way, rolling stock, side track, telegraph lines, furniture and fixtures and personal property as follows: Union Pacific R. R. per mile§10,366.00 B.&Mo.R.R.R. * ¢ 805200 Omaha & So. W. R.R.“ 8,032.00 Omaha& N. W.R.R.* 3,447.00 St.Jo.& D.C.R.R.*“ Sioux C.&PacificR R.“ Fremont,E.&M.V.R. Atchison & Neb.R.R.* Omaha&Rep.V. R.R. “ Republican Val. R.R.“ Nebraska Railway, “ C,C.&B.H.R.R. “ 3,438.00 4,963 00 747.00 5.318.00 “ o 2,962.00 The Board then proceeded to the val- uation of Telegraph lines, which were fixed and determined as follow Lines of 3 Wires at $85 per mile. Lines of 1 Wire at $4 The following tables will detail the results arrived at upon the basis above set forth and is classified and di: tributed to the several counties wherei the railroad lines are situated. The Board adjourned to meet on Monday Tth inst., at 11 o'clock A. M. MoxDAY, April 7th, 1879, 11 A. M. Board met pursuant to adjournment. All present. - doieg A0 % '10) b {o11vA unarfandoy ¥ vivoiy s BAVOU TIVA 40 SIRVN | 3o, 0N oam SO ST N Jo aig ayp up spoopRy snowa oyy Jo SENHWJIINOT 40 ATNATHOS Q% YODJF U0 “DYSVAY SINERTA Sun000y onqng Jo coppny ayp Jo aoyfo ayy up 9y uo puv ‘woypzyonbiy fo puwog A Yy 07 aprw suangos wd 8D°GLYT | STATEMENT showing the Assessed Valuation_and the total amounts Levied against the Railroads of the State of Nebraska, April 5, 1859. n Val per Mie. $10,365 $4,723,786 20 Lg'h of Mil's 455 eb. RAILROADS. TOTAL. Union Pacifle R. in 0.&'8. W 4 01 A 14 36 Nebraaka Railway 4 99 & Rop. VA, 1 Col. & i H. Republican Valloy ; 29,154,476 57 tage assesied valuation per mile, 57,074 8 ATEMENT showing the Railroads in_the State of Nebraska, and the valuation of the sume, as ficed and determined by the State Board of Equalization, April 5, UNION PACIFIC RATLROAD. NAME OF COUNTY. Douglas Sarpy .. Dodge Coliax. Platte The preceding minutes were read and approved. *Board adjonrned. spvoupmyy AN w0 sjuauapn)s QI AINOS B VUG Jo amg o w BAVOWTLVA 40 STRVN i M D 2% w16t LT By 2 62060 L3 190/60% ov 166610'68) o1 4o oy Buranp “visvaq, “eovusd iy Sapedo l “iujuieg on 2L Z16'210'58)8¥ 820 pun spaodos sod 50 ‘g, bnorima sy fo sowodag buypasdpy puv s “§807T BURLING Saunders Lencaster Salin illnore A Kearney. Buthulo... 19) 1,532,085 62 REPUBLICAN VALLEY 17 538 2 5318 Adam... 21 Webster .. 3 123,302 61 © 215,160 89 OMAHA & SOUTHWESTERY, Cnee.. 1 s Douglas ! 4 s Saline.... . 7 s Gage . 110l 8052 Sarpy 8052 OMATA & NORTHWESTERN Douglas. 5 347 mo Washiogton 0 18 et sras b Burc 7 ST wmo i 162,000 00 OSEPH & DENVER CITY. 7 438 usmi1s L odam o 107813 5 25,088 07 n 7492 50 7 3 31,197 60 88 CITY & PACIFIC. 1 4 T 4 % 114,35 48 FREMONT, ELKHORY & MO, V. Dodge 3% o076 08 Cuming 348 7608 5% ST. Jefferson Ihayer, 18100, Washington Dodge.. STATEMENT showing the Earnings and Valuation of Equipment per mile of Railroads in Nebraska, as per statement and data on file. Earnings per Mile, went Gross, Net. permile SIL0I6 00 36,688 42 51,23 0 7,19 54 Equip- RAILROADS. aeoh Uaion Pacttic BABLR. sor31e 1152 00 116t 0 284 00 a4 00 1 00 L83 5% 00 som'ss Cov.,Col. & BH. Republican i aw) xR INOS B 1y e, janding » “wywdoN ¥ 10 <+ Ao(IvA ‘o ¥ 00\ N viond 1) 10 + Loypep meoy £ 90 ‘pogg proyf gagsgany 83238538 i ~dobg 81 ‘g pdy ‘wonusonbgy fo pavog aoig P gseses :ssesss: : 100 960'98 (00 v i 1P D sppoaq fo voym 4 passasy oy Susnoys g, included at the request or order of the Board of Directors to make & good 00 o0'01$ fiq pou; 175,754 94 ATCHISON & NEBRASKA. Richardson 2 403 a1amae Pomee D 45 T Johuson .1l 2 4963 126243 03 Gage ...\ 9 5 15,451 08 Lancaster 2 110,525 27 10 548,014 46 NEBRASKA RAILWAY. 4177 41 963 4,963 62831 69 7 8518 34 VT 146,170 80 577 138651 00 02 0 GTON, COL. & BLACK HILLS. = 2,962 65,804 50 962 11,107 50 2 77,012 00 e — STATEMENT showing the number of miles of Telegraph in the several coun. ties of the State of Nebraska, and the assessed valuation of the same, as de., termined by the State Board of Equal- ization, dpril 5,1879. 'WESTERN UNION TELEGRAPH €O, Butler .. cov Dakota. NAME OF COUNTIES, - Buffalo. Cheyenze . Colfax. Cuming Dawson. . Dodge .. fl Tor, 2R Asmonive 58 = G523 28353 833883438238 Zzztnszgd Val permile Plaite garpy Sewird Vashiogion York. o 12 2 10 12 Total ...... 57 Total........ 6% going is a true and correct statement of the proceedings of the State Board of Equalization and are exact valua- tions found and assessments made by said Board in conformity to the provi- sions of Section 17, Chapter 66, Gen- eral Statutes, Nebraska. In witness whereof, the State Board of Equalization have hereunto set their hands and caused the seal of the State to be affixed. Done at the ofiice of the Auditor_of Public Accounts, in the City of Lin- coln, this seventh day of April, A. D. 1879 ALBINUS NANCE, Governor. F. M. BARTLETT, Treasurer. F. W. LIEDTKE, Auditor Pub. Accts. [seaL] Aupiror of Pus. AccTs., TATE OF NEDRASKA, Lixcory, April 18, 1879 1t is hereby certified that the forego- ing copy of the proceedings of the State Board of F ion, bearing date April 7th, 1879, is a true and cor- rect copy of the records as it_appears in book entitled “ Railroads”—** A" on pages 5910 68, both inclusive, and on filein this of In witness whereof, I have hercunto setmy hand and affixed my official seal, the date above mentioned W. LIEDTKE, Auditor Public Accounts. OFrice, AupiTor oF Pus. ACCOUNTS, 'ATE OF NEBRASKA, LixcoLy, May 4th, 18S0. 30'clock, P. M. Pursuant to the provisions of Sec- tion 40 of “An Actto provide a sys tem of Revenue,” approved March fst, A. D., 1879, the State Board of Equal- ization metat the office of the Auditor of Public Accounts, to value and assess the property of Railroad and Telegraph Companics in the State of Nebraska, as by law provided. Present, 's Naxce, Governor. W. Lieptke, Auditor. Geo. M. BarTLETT, Treasurer. “The Auditor submitted to the Board thereturns as made by the Railroad and Telegraph Companies showing the number of miles of Railroad and Tel- egraph lines in each organized county in the State, the total numberjof miles in the State including road-bed, of way, main and side tracks and turn- outs, depot grounds, buildings, repair shops, warchiouses, rolling stock of all kinds and descriptions, telegraph lines, furniture and fixtures and all other personal_property belonging to the corporation on April 1st, 18%. Said returns were examined and or- der filed for reference. The following gentlemen appeared before said Board, vi Mr. A. E. Touzalin, representing the Burlington & Missouri River Rail Road in Nebraska; the Omaha & South- western Rail Road; the Nebraska Railway ; and the Republican Valley Rail Road. L. W. Towne, representing the Atchison & Nebraska Rail Road and the Lincoln & Northwestern Rail Road, Mr. Touzalin considered the assessed valuation of the Roads, which he rep- as made by the Road in 1870, xcessive and presented the following. arguments, viz: New engines can be . and other equipments in proportion. ~ He thought that the following figures would be a fair assessable valuation and would not object to them and hoped the Board would take them under consid- eration, v ngines $2,500 each ; Passenger Cars $1,500 cach ; Baggage, Mail and Express (combined) Cars $1.000 each; Way and Caboose Cars 350each. As to the question of Ca- se Cars he elaims that the greater portion of them are simply box cars with a window cut in them and plain seats erected for passengers, Box, Cattle and Flat Cars 3150 each, In his returns of buildings, there are station, tool houses and other buildings included and that $100 for building would be a fair average assessed valu= ation. He made a verbal statement, that the repair shops and engine houses at Omaha cost about $30,000; at Plattsmouth §—————;"at Lincoln $6,000 ; and at Hastings $4,500, and should not_be assessed more than; viz: at Omaha $t0.000; Plattsmeuth $21,- 00 ; Lincoln $2,0c0 ; Hastings $1,500. Healso represented that the Engines reported in returns of Republican Val- ley Railroad were new and those re- ported on the othor Roads were old ving been over seven years in scrvice and that two of them were pony en- gines and of less value than regular engines, and that the above facts should be considered by the Board. Also that the Equipment on said Roads except- | Republican Valley R. R. is old and worn_ having been in constant service for years, consequently the value of the same has greatly depreciated. “The justness of taxing both gross and net carnings was discussed, Mr. Towne coincided with Mr. Touz- in his remarks. Nothing further being ofiered their representations were heard and taken under consideration by the Board. The Auditor was directed to write to the proper parties in Michigan as to their mode of arriving at the assessed valuation of Rail Roads in that State. No other business being before the Board it abjourned to meet on Wed- | nesday sth inst. WepNESDAY, May sth 1850, 2 o'clock; P. M. § Board met pursuant toadjournment. All present. No Railroad representa- tive appearing the Board adjourncd to meet on Thursday 6th inst. TrurspAy, May 6th, 1880, so'clock, P. M. § Board met pursuant to adjournment. Present Albinus Nance, Governor, Geo. M. Bartlett, Treasurer. Hon. J. C. Crawford, representing the Sioux City & Pacific and Fremont, Elkhorn & Missouri Valley Railroad Companies appeared beforé the Board in behalf of said Roads. Statements as returned by said Roads were exam- ined by the Board and Mr. Crawlord argued in connection therewith that the class of engines in use on_said Roads are inferior to those used by the B. & M.R.R. R. and other roads in the State. Also that the assessment as made by the Board in 1879 ; that Rail- roads n Iowa areassessed much lower than they arein Nebraska ; that the Sioux City & Pacific R. R. was assessed in Iowa in 1879 and in the present year at $3,500 per mile. in proofof which he exhibited to the Board a copy of the valuation as assessed in Iowa; also that the earnings of the Iowa Road much greater than the road in Nebraska being about S900 per mile net. That the Passenger Coaches as compared to those of the B, & M. R. R. R. were inferior, and of less value, and should not be assessed as high, Mr. Crawford read the statement as made by Mr, Touzalin which he con- sidered a fair representation and re- quested the Board to accept the same as his sentiments, so far as it relates to equipment. Noother business being before the Board it adjourned. TuEsDAY, May 25th, 18S0. Meeting of the Board called to order at 3o'clock P. M. Present Governor Nance, Auditor Liedtke and Treasurer Bartlett., The Auditor presented to the Board a_ pamphlet containing the law by which Railroads in Michigan are asses- sed received from the State Auditor in reply to a communication wwritten by a direction of the Board May 6th inst. Saidlaw was examined and ordered filed. The Auditor also presented a telcgram signed by A. E. Touzalin in which he states that the assessment of the B. & M. R. R. R. buildings, shops, etc., in Plattsmouth have this day been assessedfand valuation fixed at $21,800. Said telegram was ordered filed and _— % We do hereby certify that the fore- the amount inserted in statement made SIVH 20V P vavaqo| N ‘o | graph Compa: by Mr. Touxalin_to the Board dated Mav 4th, preceding. The Board then proceeded to exam- ine financial and assessment returns of the various Railroads and from said returns it was_determined that the Union Pacific, Burlington & Missouri River and Omaha & Southwestern Railroads are first class and should be so codsidered as compared to other roadsin the State whose earnings were small and equipment limited. The Board then proceeded to value and assess the property of each corpor- ation in the State at its actual value for each mile of said road or line; the value of each line to be determined by dividing the sum or the whole valua- tion by the number of miles of such road or line. It was resolve@that the road bed of the Union Pacific Railroad be assessed at §3,250 per mile. The Burlington & Missouri_River Railroad and the Omaha & Southwestern Railroad be assessed at $3,050 per mile and all other roads be asessed $2,750 per mile, except the narrow gauge road. 7.c. Covington, Columbus & Black Hills Railroad. The matter of equipment was then considered and it was re- on_be adopted : Enginesowned .P.R. R. at $3,000 each; Pas- senger Coaches owned by U. P. R. R. at $1,800 each ; equipment on all ather roads with above exception as viz : Engines $2,500 each; Passenger Coaches $1,300; Mail, Baggage and Express_Cars $1,000 each ; Emigrant Cars $750 each ; Ca boose Cars $300 each ; Box and Ca tle Cars $250 each ; Flat Cars 5:00 eaeh ; Hand and Rubble Cars $25 each; Wrecking Cars $700 each. The Board then took into considera- tiod the Telegraph Lines owncd or op- erated by the various roads and de- termined the following to be a fair as- sesssd valuation, viz: Lines of One Wire $35 per mile ; Lines of Two Wires §43 per mile. The buildings, including depot grounds, buildings, repair shops, round houses, and ware houses, were then considered and it was determined to assess them at the same value as was returned by the various railroads in their sworn statements on file. The Auditor was then directed to prepare a tabular statement_showing the assessed valuation of Railroads made upon the basis above determined and report at the next meeting of the Board. In figuring the valuation of road-beds he must take into considera- n the road-bed, right of way, main and side tranks and turn-outs as by law directed. The Auditor presented to the Board two communications signed by J. W. Bishop, General Manager of the St. Paul & Sioux City R, R. relative to the condition of the Covington, Co- lumbus & Black Hills Railroad which were read and taken under considera- tion and ordered to be filed. No other business being before the Board it ad- journed to meet on Wednesday, 26th inst WEDNESDAY, 26th inst., 3 o'clock P. M. Board met pursuant to adjournment. All members present. Minutes of the previous meeting were read and approved. The Auditor submitted to the Board various statements, which were care- fully examined and in connection there with took into corisideration the argu- ments and representations heretofore recorded and after an extended and careful examination of all reports, re- turns and statements on file and such other reliable information obtained rel- ative thereto determined the following to be the cash value per mile of the several Railroads in the State, which includes road-bed, right of way, main and side tracks and tarn-outs, depot grounds, buildings, repair shops, ware- Houses, rolling stock of all kinds and descriptions, telegraph lines, furniture and fixtures and all other personal property belonging to the corporations, viz : Union Pa 4 Burlington & Missouri R. R Omaha & Southwestern R. R Atchison & Nebraska Railroad St. Joe & Western Railroad, .. Nebraska Railway, .. Sioux City & Pacific. . Fremont. Elkhorn&Mo. V.R.R. Omalia & Northern Neb R. R. Omaha & Rep. Valley R. R. Republican Valley Railroad, Lincoln & Northiestern R. R. Omaha,Niobrara & Black R.R. The Board then considered the Cov- ington, Columbus & Black Hills Rail- road, owing to the representations that 1o bsiness was done upon said Road in 1879, and that the Road had been sold to the St. Paul & Western Rai road Company which is now recon. structing said road, widening the gauge, | replacing rails with heavier iron, etc., an assessed valuation was fixed at $2000 per mile. The Board then proceeeed to value and assess the Western Union Tele- and the following is the assessed valuation agreed upon, viz : Lines of 3 wires at $85 per mile. Lines of 1 wire al $45 per mile The following tables or statemer.ts prepared by the Auditor were received and ordered to be embodied in these minutes as part of the Board's pro- ceedings, and will detail the results ar- rived at upon the basis hereinbefore recorded and are classified and distrib- uted to theseveral counties wherein the roads or lines are situated, as by law provided. Board adjourned. | THOS g ¥ wiquung A 10a: o g q FAVONTIVE No. of Miles, Siles of | i Wire. | 3 Miles of | 213, puv sppoapvy fo juswdindy P Passenger P aw! memwaawSE Cosches. o fo ong Iy opoiqay o opg oy up yb. | Emigrant Do ang fo soppny SNy Py s 0d s g3, w m oouy vy udogt WA ION ¥ Sorin; opun[Es oSy sy STATEMENT showing th 08 ¥ vipnaiy = Jaanr LN Y GOy SAYOWTIVA Xo. Miles ‘Nebraska Gross Earmngs Business. Operating Expenses, . Farnipgs SNUVH DL Building 1 bu 7 s i 1 Vo) 8 1§ dopp oy g Soupieing shusppngs 4o puv sbun o N4 possass % and other Property. Total As- aonsert ¥ uation, Val- per Ruilroads in the State of Nebraska, and the As- sessed Valuation of the wime, as dis tributed to the varions Counties by the State Board of Equalization, May 26, 1530, UNION PACIF] NAME OF cou BURLINGTON & MISSOURT Cass NTY. 810,195 10,195 10,195 10,196 45 4 BRI 8,050 om0 8030 800 K030 B30 830 8,750 030 AL AsskssuiNT 417,955 09 43550 00 29,110 00 45,861 50 VER. 50,047 78 1,062 51 OMAHA & SOUTHWESTERN. Douglas . Richardson. ... Pawnce Johason. Gago Lancaster. Jefferson Thayer.. Nuckolis Clay Ados Hall.... iiei 8,00 i 8,650 SIS 800 1 .00 2 820 K 39,50 13 9 70 5190 60 138510 00 104,381 97 5.7 45 ATCHISON & NEBRASKA. o 10 5 7 Did 2 100 ST. JUSEPH & WESTERN. P ] T iz [ 18 113 NEBRASKA. 1 0 2 23 12 =3 198,051 28 8.3 96 120,104 32 42575 88 108,605 92 513,232 16 195%8 00 76400 00 SIOUX CITY & PACIFIC. Washington 19 Dodge. 7 OMAHA & REPUBLICAN VALLEY Douglas 2 Watster Franklin Harlan LINCOLN & NOR Batler TE. in roads, W 2 Board und 40 of a provide a syste ion an the Capitol in the eventh of May, A Signed sovernor. A.BARTLETT, Treasurer. LIEDTK G. [sEAL F. W, Attest : Signed,) S.J. ALE Seeretary of S STATE OF IRASKA, Avprtor’s Of LivroLs ed t e State ar_from the recor Witaess my W. LIEDTKE Auditor of Public Accounts. J. H. Avrorn, De GIACOBS ] TRADR g MARK, DERMAAREWEDY RHEUMATISM, Neuralgia, Sciatica, Lumbago, Backache, Soreness of the Chest, Gout, Quinsy, Sore Throat, Swell- ings and Sprains, Burns and Scalds, General Bodily Pains, Tooth, Ear and Headache, Frosted Feet and Ears, and all other Pains and Aches. 'y safty e, simple and cheap External Hemedy, "o il eptals but the comparstively ing Wit pai an havh cleap a0 pesiive proof ofitnciito, SOLD BY ALL DRUGGISTS AND DEALERS IN MEDIOINE. A.VOGELER & CO. Baltimore, Md., U. 5. 4 PROPOSALS FOR SUBSISTENCE STORES. Orvice Praciastso axo Daror ) Counimsary or Srmseresce. | Owaita, Nax, ct. 0., 1880, f opomls, in i subjoct t0 the tions, will b at this office, at the Sunsis’ ence storehor: cars (if 0a cars, after in at place of packing,) as Snbwatence tepas inent. Forty (10) barrels rork, light mess, (0 be de« Thirty thousind (:0,000) pounds bacon, short. clear wdss, medium and thickness. pack- 0ut 219 ponnds by piecac bacoa to atrors Samplo of rac One thomsan (thin bressta) strap; ed, of about 100 p each. To be veiivered by November L3th, 1530, Seven hundred and elchty (%) 5 Io. ting lard, (puaro leat) twelve tink in & cise, strapved. Each tin must hold actually 6 its. net of iasd to be acoepted. Pries per tin. and not. per pound, statet. To be delivered by November 17¢h, o, wi1be furuished o Enveiopes contal marked “Proposs { PASSENCER ACCOMMODA 10N LINE OMAHA AND FORT OMAHA Corner o STREETS. - MEAT MARKE V. P, Block, 16th St. Freah and Sat Moats o all Kinds constant oa s rices resonable.” Vegeiabies 3 ses Ga." Foo dlivared o4 oY part o the dity. Wi AUST, s ¥ b EXTLEMEN Wisking to have Suits, Pants, &c., mads to measure, would 4o well by calliog at EKALISHE THE MERCHAN TAILOR, ‘where{prices, fit and workinas hip s guaranteed, aoly