Omaha Daily Bee Newspaper, October 24, 1903, Page 13

§ THE OMAHA DAILY BEE: SBATURDAY, OCTOBER 24 1903 ANS SALARY depends upon his capabilities—upon what he knows. knows the more valuable is he likely to be to his employer—the greater his opportunities for advancement. = The instruction given at The more things he - prepares young people for the practical duties of every-day life. “In my observation, extending over the work of 60,000 men employed by our company, I find the &oung man who enters business without going through a business college is &normously hampered in his progress in life.” — CHAUNCEY M. DEPEW. N THE L.EBAD. “For a number of years past this college has been standing in the front as a progressive educational institution, and it is now recog- nized as the head of commercial schools in Nebraska. . - PITMAN-GRAHAM AND GREGG 3HORTHAND. NIGHT SCHOOL is the Time to Enter. ow Address: DECLARESOLDLAW 0BSOLETE Oity Attorney Wright Conteods Now Revenue Aet Takes Precedence. INSISTS SWITZLER ARGUMENT IS UNSOUND Holds that New Law Supercedes the Old and Therefore Does Apply teo City eof Omaha. Arguments for the defense were made before Judges Day and Baxter yesterday in the case of Warren Switsler agalnst Willlam Fleming &s tax commissioner, ‘wherein the validity of the new revenue law is questioned. City Attorney Wright in replying to the arguments submitted by Mr. Switsler Thursday morning, sald that Mr. Switsier's propesitions seem plausible, but that an examination convinced him that Mr. Swits- Jer's argument s unsound and is no* sus- tained by the authorities. Continulng Mr. Wright satd: “There 4re a number of cases, among which is the case In Nebraska 88, 741, which Bold that where one law has been incor- porated into & subsequent law by reference thereto, the repeal of the prior law does . Anti-Pain Pills mankind. Carry in your pocket. No ¥ .l.l:‘.‘-mm 'rq:}:;-b- MILPG MEDIC4L OO, Eikbart, lod f i ¥ \] H. B. BOYLES, Pres., not affect the subsequent enactment. That doctrine s sustained by section 482, in End- lick, on statutory comstruction. But the rule is subject to motable exceptions. I have examined every one of these and nu- merous other ones which I found, and every case except the Ohio case, which sustains, or attempts to sustain, Mr. Bwits- ler's position is one in which the subsequent act referred to a prior law making & specific reference to the portion which is adopted. Rule in This Case. rule, however, applicable in this case is stated In section 48 of Endlick. It is, In substance, that when a subsequent special act refers to a prior general law as to the manner of procedure for the pur- pose of assimilating the practice in the two cases, the rule laid down In the specia act will be changed with the change of the general law, “Before citing the authorities which are definite and speeific on that point, I shall call attention to simllar provisions of our code which have been for more than forty years construed in this way. Section 3, chapter xx, in reference to county courts, provides that the rules and practice con- cerning pleadings and process in the dis- trict court shall be applicable, as far as may be, to pleadings in the county court. This act was passed in 157 And yet the construction of that has uniformly been that the changes in the practice of the dis- trict court works a change in the practice of the county court. Even when applying the construction claimed by Mr. Switsler 1o this section, the county court must pro- ceed under the rules and practice which existed In 1673 in this state. “It must be observed that section 9 of the charter, to which reference was made by Mr. Switsler, yesterday, does not point out any specific provisions of the revenue law to be followed nor designate any par- ticular revenue act. Its language is of the most general character. It does not pre- | statute, tend to incorporate any particular law into section $8. The evident purpose of this indicated by the general terms used, is to assimilate the tax procedure in metropolitan citles to the procedure throughout the state. Ne Way to Tax Raflroads, “There are many practical difficulties In the way of any other construction of this law than those which I have mentioned. If we must still act under the old law, then we have no way of assessing rallroad prop- erty, since the old State Board of Equaliza- tion is abolished and a new board with different powers and dutles s created, but it can only be the old board, and the re- rt as made In accordance with the old law, which could be taken by the tax com- missioner as the value of railroad property. But the old board will make no report and cannot, and hence we will have no way of assessing rallroad property. “Again the new law changes the rules as to the manner of assessing express compa- nies and life Insurance companies and makes life insurance companies pay only @ revenue to the state. If we should at- tempt to enforce an assessment under the old law we would be met with an injunc- tion at the hands of the express companies and the life Insurance companies and the rallroads and other interests. Since the de- termination of this question by this court cannot make a conclusive rule or bind any- body but the plaintiff, and as he has shown no equity, we think the suit he has in- stituted ought to be dismissed.” Continued interest is manifested over the arguments on the revenue law. Many at- torneys are interested In the outcome of the sult brought by Mr. Switzler, because upon its issue depends the question as to whether & large number of contemplated suits will be instituted. Judges Day and Baxter have announced that a decision in the case will morning. Monday, Wednesday and Friday Evenings. Students Are Being Enrolled_ Daily Our Advertising Literature is Free. Send for it. ARREST ELECTION OFFICER Bogistrar in Third Ward Taken In on Oharge of Drunkenness. RIGID DISCIPLINE IS BEING ENFORCED Assistance of Police Again Necessary to Get Four Reluctant Regls- tration Oficers Their Posts, Albert Burpee, & Supervisor of registra- tion in the fifth precinct of the Third ward was arrested yesterday, charged with in- toxication. In connection with his official posifion the offense is & misdemeanor that may be punished by a fine from $100 to $500 or imprisonment from one to six months, under the election laws. Burpee was en- deavoring to perform his duties as registrar when his condition was discovered, but City Clerk Elbourn and Officer Wooldridge con- sidered him unfit to continue. The officer happened to drop into the registration place of the precinct at 707 North Sixteenth street, and noting the ab- sence of Burpee, was told by a fellow su- pervisor that the former was drinking. Ths policeman states that he saw Burpee go into two saloons during the morning. The law distinetly provides that no member of & registration board shall drink liquor while on duty. City Clerk Elbourn requested the mayor to Instruct the police to visit every registra- tion place In the city and arrest every mem- ber of an election board upop whom the odor of liquor could be detected. Orders to this effect were at once lssued. The inten- tion of the city officers is to enforce the most rigid discipline in the governmént of New York Life Bldg. OMAHA. | registration boards. In the past some laxity in this regard has existed, and in cases of drunkenness, have been condoned and over- looked. The assistance of the police was necessary again Friday to insure full election boards. Four reluctant supervisors were brought in and made to work in this manner. In one precinct of the Ninth ward a crowd of impatient men stood from § to 9 o'clock in & barber shop walting the arrival of two supervisors. The latter came in & hurry when the bluecoats insisted upon their presence. o hing. “In the winter of 138 I contracted a vere cold and It resulted In pneumonia, says Mr. Bert Hatch of Bouth Dayton, N. Y. “For five days and nights I could not sleep, was constantly coughing. Mr. J. J. Rundell, knowing of my lllness, sent me a bottle of Chamberiain's Cough Remedy, and in a short time it gave me rellef, so that I could sleep, and two botties of the remedy cured me. 1 had taken five aif- ferent remedies, but could get no relief until I began usiig Chamberlain's Cough | Remedy. Too much can mot be sald for such a medicine.”” When a druggist takes the liberty of sending & medicine to & friend you may know that the remedy Mortality Statistics. The following births and deaths have been reported to the Board of Health: Births—Charles Nelson, 3223 Seward, John Ronald McDonald, 2666 Popp nue, girl; Joseph Bekera, 1323 South Third, rl. Deaths—Mary Vose, 2502 Decatur, §7; s of & mile ths: A Flynn, Grush, 2419 South Twenty-fourth, Anpa Nelson, Thirty-second and Charl Tanner Case is Called. ‘The case of the State of Nebraska against John M. Tanner, who l¥ charged with crim- inal Mbel by L J. Dunu, was called before Judge Vinsonhaler yesterday. It is al- leged that Tanner made libelous utterances in the Nebraska Daily Democrat, of which he Is the editor. w be concluded Mon Bucklen’'s Arnica Salve, The best in the world for cuts, corns, bolls, bruises, burns, scalds, sores, uicers, salt rheum. Cures plles or no pay. Mo For sale by Kuhn & Co. PAIR OF UNIQUE CASES FILED Have Same Titles, but Different Peti- tions and May Go to Court of Appeals. Two rather interesting cases have just been filed in the United Btates circult court, the titles of which are Peter W. Oman and Mattie Oman against George F. T. Mellor, defendant, acsignment of error, which prob- ably will carry the cases to the United Btates clrcult court of appeals for final ad- Judication. Both cases bear the same title, but the petitions are different as regards the individual plaintiffs. In one Mattle Oman comes as intervenor and alleges that there is an error in the xecords, proceedings and decree of the cir- cult court, in which the case was heard a few days ago, In that the transactions had between the complainant and defendants was an absolute sale of the property in liti- gation and not & mortgage. This complain- ant states that the property at the time of conveyance to Mellor was the homestead of the intervenor and that the signature of the intervenor to the conveyance was ob- tained upon the direct and specific promise that the complatnant should have the right to redeem the premises by repaying the sums of monsy advanced by Mellor to pay off and dlscharge the encumbrances upon the land In controversy. In the second case comes Peter W. Oman, complainant, and alleges error in the ree- The arguments in the case | ord, proceedings and decree of the court That the court erred in finding that the transactions between the complainant and defendant's grantor, Mellor, was an abso- 1 lute sale and not & mortgage; that the relas tion of debtor and creditor did not exist be- tween Mellor and complainant; that cém- plainant is entitled to repay to defendant the sutms of money advanced by Mellor to pay off and discharge the several lens upon the premises in controversy and re- sume title to the premises on that cendi- tion. Wherefore complainant prays that the decree be vacated and that complainant be decreed to be owner of the premises and entitled to possession and legal title thereto upon payment to defendant of the sums of | money advanced by defendant's grantor for payment of encumbrances on the property in controvers; Permrt ew Bullding. A permit for the new business buildin t0 be erected at 1405 Douglas street, on the site of a structure that collapsed last mer. has been obtained by the Western Real Estate Trustees. The estimated cost