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NEGenWeb Project
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TAXATION IN NEBRASKA1 The constitution of 1875 provided for raising revenues by taxation as follows:
Art. IX, Sec. 1. "The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property and franchises, the value to be ascertained as the legislature shall direct, and it shall have power to tax peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, inn-keepers, liquor-dealers, toll-bridges, ferries, insurance, telegraph and express interests or business, venders of patents, in such manner as it shall direct by general law, uniform as to the class upon which it operates."
Art. IX, Sec. 2. "The property of the state, counties and municipal corporations, both real and personal, shall be exempt from taxation, and such other property as may be used exclusively for agricultural and horticultural societies, for schools, religious, cemetery and charitable purposes, may be exempted from taxation, but such exemptions shall be only by general law. In the assessment of real estate incumbered by public easement, any depreciation occasioned by such easement may be deducted in the valuation of such property. The legislature may provide that the increased value of land, by reason of live fences, fruit and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof."
Upon the two foregoing sections all revenue legislation since 1875 has been based. In that time two general revenue measures have been enacted, one approved March 1, 1879, the other approved April 4, 1903. And, in addition to these two general measures, over one hundred amendments have been made. The following amendment to section 1, article IX, of the constitution was proposed by the legislature and rejected by the people at the general election held November 3, 1914.
"The rules of taxation shall be uniform as to any given class and taxes shall be levied upon such property as the legislature shall prescribe. Taxes may also be imposed on incomes, privileges and occupations, which taxes may be graduated and progressive, and reasonable exemptions may be provided, in addition to those hereinafter specifically mentioned in section 2 of this article."
The above amendment was for the purpose of giving the legislature unhampered power in matters of revenue legislation. Up to the present time, because of constitutional limitations, few innovations of principle have been made in our revenue system. The chief departures have been the inheritance tax of 1901, the taxation of railway terminals since 1907, and the occupation tax on an corporations since 1909.
The methods of valuation and assessment now in operation were prescribed by law in 1903, with subsequent amendment. The law provides:
"All property subject to taxation, shall be valued at its actual value which shall be entered opposite each item and shall be assessed at twenty per cent of such actual value, * * * Actual value as used in this act shall mean its value in the market in the ordinary course of trade."
"All real property subject to taxation shall be assessed April 1, 1904, and every fourth year thereafter, which assessment shall be used as a basis of valuation for taxation until the next quadrennial assessment."
"The assessor in his annual valuation of personal property shall list and value real property becoming subject to taxation for the first time, and new improvements over $100 in value not previously included in the value of land and lots; the value of such improvements is ascertained by considering for how
1An extensive history of taxation in Nebraska was published in the Blue Book of 1915.
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much more the land would sell for by reason of such improvements. In case of the destruction of any improvement the value of the land is ascertained by determining for how much less such land or lot would sell for by reason of such loss".The principal machinery of administration of the revenue laws consists of local assessors, county assessors in some counties, county boards of equalization, and a state board of equalization, whose chief duties are described in the laws as follows:
"The state board of equalization and assessment shall * * * have the power to increase or decrease the assessed valuation of any county, * * * by a per centum, and the per cent of increase or decrease * * * shall be certified to the county clerk of the proper county, who shall thereupon add to or deduct from the assessment of each piece or parcel of property in the county affected, an amount equal to the per cent of increase or decrease fixed by the state board."
To this method of equalization was added in 1905 the following:
"The state board shall have the power, in equalizing assessments, to increase or decrease the assessed valuation of any class, classes or kinds of property, whenever in their judgment it shall be necessary to make such assessments conform to law."
This amendment rendered less rigid the former principle of a flat increase or decrease on all the property in the county by providing that such property could be equalized by its classes or kinds. The reactionary tendency displayed by the legislature of 1909 in matters of revenue administration is further evidenced by an amendment the purport of which was to limit the powers of the state board. The substance of this amendment is as follows:
"The state board of equalization and assessment shall not increase the aggregate valuation of all the counties to an amount greater than that returned by the various county assessors."
In the event, however, that the state board finds that an equitable assessment of the property in the state cannot be made without increasing the aggregate valuation as returned by the county assessors, then, and in that case,
"The state board of equalization and assessment shall issue a notice to the counties that are undervalued and shall require such counties to appear and show cause why the assessment of such county should not be increased, and after a full hearing, the board may increase the valuation of such county by a per centum."
The state board of equalization and assessment has sole power in the assessment and valuation of the railroad and telegraph property of the state. In addition to the methods of taxing under the general law, corporations also pay annual occupation fees. Banking, insurance and building and loan associations are exempted from this form of taxation.
In 1901 the legislature provided for the taxation of inheritances. Since 1905 inheritance taxes are paid into county road funds.
The following amendment to section 1, article IX of the constitution of 1875, as proposed by the constitutional convention of 1919-20, was adopted by the people, at a special election, on September 21, 1921:
Section 1. "The necessary revenue of the state and its governmental subdivisions shall be raised by taxation in such manner as the legislature may direct; but taxes shall be levied by valuation uniformly and proportionately upon all tangible property and franchises, and taxes uniform as to class may be levied by valuation upon all other property. Taxes other than property taxes may be authorized by law. Existing revenue laws shall continue in effect until changed by the legislature."
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TOTAL ASSESSMENT, ASSESSMENT OF REAL ESTATE, PERSONAL PROPERTY
AND RAILROAD PROPERTY, 1867-1918.
Year
Total Assessment Real Estate Exclusive of Railroads & Purchasers' Interest in State Lands Real Estate Percent of Total Assessment Personal Property Exclusive of Railroads Personal Percent of Total Assessment Railroad Property Railroads Percent of Total Assessment 1867
$20,069,222
$12,101,211
60.32 $6,889,961
34-31 $1,078,050
5.37 1868
32,632,550
16,876,781
51.72 15,755,769
48.28 ......
...... 1869
42.123,596
25,629,138
60.84 9,053,658
21.79 7,440,800
17.67 1870
53,709,829
36,000,461
67.02 11,276,890
21.00 6,432,478
11.98 1871
55,513,658
......
...... ......
...... ......
...... 1872
69,873,819
48,456,117
69.35 11,910,607
17.05 9,507,095
13.60 1873
78,239693
55,556,560
71.01 10,618,741
13.57 12,064,3921
15.42 1874
80,754:044
52,946,609
65.57 16,624,321
20.59 11,183,114
13.86 1875
75,467,399
50,363,052
66.74 15,335,823
20.32 9,768,524
12.94 1876
74,178,645
50,023,706
67.44 15,140,233
20.41 9,014,706
12.15 1877
71,311,579
46,833,647
65.67 16,130,096
22.62 8,347,836
11.71 1878
74,389,536
47875,908
64.36 17,943,241
24.12 8,570,387
11,52 1879
75,359,799
47:391,781
62.89 18,813,541
24.96 9,154,477
12.15 1880
90,499,618
53,850,447
59.57 26,705,978
29.53 9,943,193
11.00 1881
93,142,457
54,279,362
58.28 26,118,531
28.04 12,744,564
13.68 1882
98,537,475
55,638,619
56.46 28,022,006
28.44 14,876,850
15.10 1883
110,543,645
61,700,259
55.91 32,542,401
29.44 16,300,985
14.70 1884
123,615,887
69,715,109
50.40 36,122,887
29.22 17,777,891
14.38 1885
133,418,700
77,139,596
57.82 37,744,315
28.29 18,534,789
13.89 1886
143,992,571
94,634,653
58.74 39,730,620
27.58 19,567,298
13.58 1887
160,506,266
96,358,889
60.03 40,546,015
25.26 23,001,362
14.71 1888
176,012,820
107,031,866
60.80 40,406,465
22.96 28,574,489
16.24 1889
182,763,538
112,631,415
61.63 40,457,226
22.13 29,674,897
16.24 1890
184,770,305
115,360,973
62.44 39,445,124
21.35 29,964,2082
16.21 1891
183,138,236
117,133,909
63.96 36,580,869
19.98 29,423,4582
16.06 1892
186,432,377
119,873,279
64.30 37,124,864
19.91 29,434,2342
15.79 1893
194,733,125
128,07,31006
65.76 37,991,296
19.51 28,668,8232
14.73 1894
183,717,499
127,060,781
69.15 28,642,349
15.60 28,014,3692
15.25 1895
171,468,207
119,998,083
69.48 25,977,611
15.15 25,492,5132
14.87 1896
167,078,270
116,294,386
69.60 25,307,015
15.15 25,476,8692
15.25 1897
165,193,736
112,968,973
68.40 26,605,662
16.10 25,619,1012
15.50 1898
167,810,765
111,568,720
60.49 30,066,808
17.91 26,175,2372
15.60 1899
169,105,905
110,642,440
65.42 32,357,015
19.14 26,106,450
15.44 1900
171,747,593
111,192,560
64.74 34,208,297
19.92 26,346,736
15.34 1901
174,439,095
114,164,145
65.45 33,741,436
19.34 26,533,514
15.21 1902
180,091,492
116,363,704
64.61 36,952,813
20.52 26,774,9752
14.87 1903
188,458,379
120,208,842
63.78 40,964,591
21.74 27,284,9462
14.48 1904
294,779,245
171,915,121
61.72 66,781,271
22.65 46,082,853
15.63 1905
304,470,962
187,751,163
61.67 69,424,823
22.80 47,294,976
15.53 1906
313,090,301
190,084,306
60.71 75,269,964
24.05 47,706,031
15.24 1907
329,413,349
192,933,917
58.51 83,442,635
25.31 53,036,797
16.08 1908
391,735,464
255,484,621
65.22 82,852,870
21.15 53,397,973
13.63 1909
398,985,819
258,773,928
64.86 85,665,526
21.47 54,546,365
13.67 1910
412,138,607
261,936,073
63,56 95,388,183
23.14 54,814,351
13.30 1911
415,670,075
266,919,439
64.22 93,943,721
22.60 54,806,915
13.18 1912
463,371,889
319,049,627
68.85 89,271,975
19.27 55,060,287
11.88 1913
470,690,414
322,632,187
68.54 92,228,898
19.60 55,829,329
11.80 1914
471,933,972
325,974,928
69.07 90,013,970
19.07 55,945,074
11.86 1915
480,814,192
328,699,753
68.36 96,169,372
20.00 55,945,067
11.64 1916
500,873,016
346,038,700
69.09 98,001,082
19.57 56,833,234
11.34 1917
528,891,424
352,057,025
60.53 119,978,346
22.68 56,855,453
10.79 1918
567,947,914
355,759,828
62.62 155,360,720
27.35 56,827,256
10.03
1This total contains valuation of railroad and telegraph.
2This total contains valuation of railroad and Pullman cars. Prior to 1889 no provision was made for the separate assessment of sleeping car and dining car property.
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