Tiemann, Taxes, and the Centennial Legislature of 1967: Beginning Nebraska’S Second Century

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Article Title: Tiemann, Taxes, and the Centennial Legislature of 1967: Beginning Nebraska’s Second Century

Full Citation: Frederick C Luebke, “Tiemann, Taxes, and the Centennial Legislature of 1967: Beginning Nebraska’s Second Century,” Nebraska History 71 (1990): 106-120.

URL of article: http://www.nebraskahistory.org/publish/publicat/history/full-text/1990-Tiemann_Taxes.pdf Date: 2/3/2010

Article Summary: In 1967, under the progressive leadership of Governor Norbert T Tiemann, Nebraska’s Unicameral enacted laws that were remarkable in their range and impact. The revenue act included a sales tax and an income tax, replacing the state property tax, two head taxes, a tax on household goods, and a tax on intangible property. Other legislation brought the Municipal University of Omaha into the University of Nebraska system, established a department of economic development and a state personnel office, and paved the way for bonded indebtedness for the construction of highways and sewage treatment plants. Improvement of state mental health facilities and fair housing practices were also included in laws enacted by the Legislature in Nebraska’s centennial year. Cataloging Information:

Names: Rowland Evans; Robert Novak; Norbert T Tiemann; Jules Burbach; Terry Carpenter; Jerome Warner; Lorna Bornholdt; Philip Sorensen; Frank Morrison; Christian A Sorensen; Ted Sorensen; George Norris; David C Pierson; Clayton Yeutter; Douglas Bereuter; Mrs Martin Tiemann; Jerome Waverly; Larry Reger; Henry Pedersen; Clifton Batchelder; Nobby Tiemann; Dick Herman; Paul W White; John Everroad; Robert Spire; Neal Peirce; Sam Klaver; Richard Marvel

Place Names: Lincoln, Nebraska; Wausa, Nebraska; North Platte; Minden, Nebraska; Lexington, Nebraska; Chicago, Illinois; Knox County; Denmark; Cozad, Nebraska; Waverly, Nebraska; Crofton, Nebraska; Hastings, Nebraska

Keywords: “Unicameral” “Benson Sun”” Nebraska Farm Bureau” “Republican Party” “head tax” “household goods tax” “Whiz Kids” “sales tax” “corporate income tax” “Revenue Committee” “Nebraska Farmer” “Alliance Times-Herald” “Tri-City Tribune” “LB 377” “”LB 736” “LB490” “LB 826” “LB 554” “LB 448” “School Foundation and Equalization Fund” “State Board of Education” “mill-levy rate” “Federal Aid Highway Act” “Sunday Journal and Star” “Department of Economic Development” “Nebraska Investment Council”

Photographs / Images: Official portrait of Governor Norbert Tiemann; Swearing in of Norbert Tiemann by State Supreme Court Chief Justice Paul W White, 1967; Grand March photo, inaugural ball, 1967: Governor and Mrs Tiemann, David C Pierson, Mrs Martin Tiemann; Senator Terry Carpenter; Senator Jerome Warner; Senator Jules Burbach; Revenue Committee, February, 1967; Lieutenant Governor John Everroad ending the legislative session, July, 1967; Governor Tiemann at ceremony transferring Municipal University of Omaha to the University of Nebraska system, June, 1968 Nebraska History - Fall 1990

Official portrait of Governor Norbert Tiemann. NSHS Collections. TIEMANN, TAXES, AND THE CENTENNIAL LEGISLATURE OF 1967: BEGINNING NEBRASKA'S SECOND CENTURY

By Frederick C. Luebke

In 1967, Nebraska's centennial year, leadership that was unprecedented in legislature as Jules Burbach, Terry Governor Norbert T. Tiemann dragged its activist or dynamic qualities, the Carpenter, and Jerome Warner con- his state "kicking and screaming into legislature enacted laws that were tributed enormously to the course of the twentieth century," as someone in remarkable in their range and impact. events. But without the activist North Platte declared as the legislature The keystone in this legislative arch leadership of Governor Norbert neared the completion of its handiwork was a revenue act that included both a Tiemann, Nebraska's ship of state that year. Nationally syndicated sales tax and an income tax. Replacing might well have lost its course between columnists Rowland Evans and Robert revenue that formerly had been pro- the Scylla of sclerotic traditionalism Novak repeated the remark and ob- duced by a state property tax, two head and the Charybdis of reforms that served further that "Tiemann has taxes, a tax on household goods, and a reached farther than the voters were attempted and largely succeeded in tax on intangible property, this law had willing to tolerate. As it was, Tiemann pulling Nebraska out of the political the effect of removing glaring in- paid the price of dynamic leadership: Stone Age." These comments, like equities and redistributing the tax bur- The voters of Nebraska denied him a those of many less imaginative or more den among all areas and classes of the second term in 1970. restrained Nebraska editorial writers state. Moreover, it made possible state Yet even intelligent leadership in across the state, were laudatory of the aid to local school districts in desperate both the executive and legislative governor's leadership in the enactment need of financial assistance. Other branches of state government would in 1967 by the Nebraska state legisla- legislation brought the Municipal not have been adequate for the task, ture -the so-called Unicameral - of a University of Omaha into the Univer- had not Nebraskans denied their remarkable body of laws.' The Benson sity of Nebraska system; established a government its major source of Sun, an Omaha weekly, provided a department of economic development revenue in the general election of 1966. variation on the theme when it gave its and a state personnel office; and paved Intentionally or not, the voters had highest accolade to the Unicameral, the way for bonded indebtedness for created a crisis so severe that legisla- declaring that it had given Nebraska "a the construction of highways and tive remedies which in ordinary times substantial boot in the pants" toward sewage treatment plants. Still other would have been doomed to failure the twentieth ~entury.~ laws provided for the improvement of were proposed by the governor and Nineteen sixty-seven was indeed an state mental health facilities and fair then enacted with amendments by extraordinary year in Nebraska's .his- housing practice^.^ the legislature. tory. Responding to gubernatorial By any measure, the legislation en- This extraordinary circumstance acted at the beginning of Nebraska's was created by two measures on the second century was impressive. It was ballot in the election of 1966. One was a Frederick C. Luebke is Charles J. Mach the product of many forces, a con- referendum spearheaded by Omaha Distinguished Professor of History at the University of Nebraska-Lincoln and former vergence of unique circumstances with interests to repeal an income tax law director of the Center for Great Plains strong personalities. Certainly the pres- passed in 1965 and scheduled to go into Studies. ence of such gifted leaders in the effect on January 1,1967;the other was Nebraska History - Fall 1990

an initiative sponsored by the Ne- left the family-owned bank in Nebraska Thus began a highly organized, care- braska Farm Bureau to amend the state without executive leadership. Family fully planned campaign to wrest the constitution so as to prohibit the state members asked Nobby to fill the top state nomination from the government from levying property vacancy in Wausa (population 725), Republican establishment, most of taxes, leaving such harvests to local located in Knox County in the whom assumed that the prize would go governmental units such as counties, northeastern corner of the state. to Val Peterson of Oakland. Peterson cities, and school districts. Not unex- Although he had neither training nor had served three two-year terms as pectedly, the voters approved both, experience in banking, he jumped in governor from 1947 to 1953. Thereafter thereby temporarily depriving state with alacrity. Untrammeled by tradi- ie had been ambassador to Denmark government of about two-thirds of the tion, he brought a freshness of under the Eisenhower administration. revenue it needed to provide the ser- approach to the banker's task, seeking Clearly one of the best known and liked vices citizens expect. ways in which he could help farmers ~oliticiansin the state. Peterson moved Thus the electorate created an expand their incomes through loans. slowly to get his campaign underway, unparalleled opportunity for aggres- Times were ripe for such enterprise. apparently underestimating the politi- sive, progressive leadership. In the Tiemann confidently boosted loans to cal skills of the amateur from Wausa. same election of 1966 they chose for the point where they constituted Tiemann employed all the latest governor a political unknown, a man eighty-five percent of deposits (com- techniques of political advertising - essentially unfamiliar with the political pared to an average of forty-five per- not just billboards and bumper stick- traditions of the state. If Norbert cent in Nebraska in 1967), to the ers, but also public appearances in Tiemann, a small-town banker and consternation of many in the fraternity person and on radio and television businessman from Wausa, Nebraska, of bankers. But farmers heeded wherever and whenever possible. It understood that virtually all governors Tiemann's pleas and moved from corn was the tortoise racing the hare, but in the history of the state had been as a cash crop into the cattle feeding with the tortoise starting late. By the caretakers - administrators of the business. Soon both Wausa and the far- time Peterson formally announced his legislative will rather than shapers of mers of the surrounding area pros- candidacy, Tiemann had already made public opinion or leaders in the forma- pered as never before, as did the Wausa a hundred speeches and spent $50,000 tion of public policy - he would also State Bank, where deposits spiralled, of his own money on his ~arnpaign.~Tall have insisted that it was time for a making still more loans possible. and handsome, obviously intelligent, change. Tiemann's bold initiatives attracted self-confident, vigorous, articulate, Who was this newcomer to Nebraska statewide attention and in 1965, after a witty - Tiemann at forty-two years of politics? Nobby, as he was known to his decade of banking, Nobby was elected age was a remarkably attractive can- family and friends, was born in 1924, president of the Nebraska Bankers didate, an appealing alternative to the the son of a Lutheran pastor and his Association. The outsider had moved agingpeterson. He won the Republican wife in Minden, Nebraska. He grew up inside. nomination with a margin of 15,000 in small-town Nebraska, attended the Being an effective small-town votes. University of Nebraska, interrupted banker also meant involvement in com- Although Tiemann's Democratic his studies in 1943 to enlist in the munity affairs, and that included opposition - Lieutenant Governor United States Army, fought in the politics. Tiemann began as a county Philip Sorensen - was also attractive, Philippines and Okinawa, came back to committeeman in the Republican party he was actually a less formidable oppo- the university following his discharge and also served three terms as mayor of nent than Peterson. Incumbent Gover- as a staff sergeant in 1946, was Wausa. His horizons widenedin 1965 as nor Frank Morrison, a conservative graduated from its College of Agricul- he organized a series of regonal Democrat of the "Cleveland stripe," as ture in 1949, married Lorna Bornholdt meetings with bankers and other per- one wag put it, had decided to run for of Wausa in 1950, was recalled to ser- sons interested in the state's problems. the United States Senate, thereby leav- vice in the Korean War, and was dis- These conferences afforded him the ing the Democratic nomination to charged as a second lieutenant in 1952 opportunity to explore the possibility Sorensen. At thirty-four, Sorensen was after a stint in Germany. Returning a of becoming a Republican candidate even younger than Tiemann and like second time from military service, he for the governorship as a conservative him, was handsome, intelligent, and took a job as a county agricultural agent businessman (and obviously not as a articulate. Better experienced politi- in Lexington and later worked in seasoned politician) who would inject cally and better known in the state than Chicago for the National Livestock and businesslike methods into the adminis- Tiemann, Sorensen had family connec- Meat B~ard.~ tration of state affairs. In January 1966 tions that were not universally In 1954 Tiemann's career took a sud- he announced his candidacy for the admired: He was the son of Christian A. den turn. The death of his father-in-law Republican nomination for governor. Sorensen (a distinguished Republican Norbert T. Tiemann

state attorney general in the 1920s and 1930s and an ally of Senator George Norris) and the brother of Ted Soren- sen (the well-known aide and speech writer for President John Kennedy). In Nebraska, when both political parties offer fresh, strong, and attractive candidates for the governorship, the Republican is likely to win, given the majority of Republican voters in the state. Both candidates recognized that the most important issue facing the electorate in 1966 was taxes, although neither was eager to discuss it. Soren- sen preferred to point out that Tiemann was without political experience. When pressed, he argued that Nebraska needed a combined sales tax and an income tax and promised to work toward that end.6The property tax was an outmoded source of revenue for state government; of all major forms of taxation, it was the slowest to adjust to pressures of inflation. Although privately committed to a course similar .to that articulated by Sorensen, Tiemann took a public posi- State Supreme Court Chief Justice Paul W. White (left)swears in Norbert Tiemann as governor of Nebraska, January 5, 1967. Courtesy of Lincoln Journal-Star Printing tion that was. palatable to anti- Company. government, ultraconservative Repub- licans, even though he wisely projected an image that was more moderate than that if the voters would choose both to Tiemann's campaign strategy re- the one modeled for the Republican repeal the 1965 income tax law and flects the political savvy of his political primary. He tried to shift attention remove state government from the advisers, an informal cluster of bright from taxes to the need for progressive property tax field, he would work young men, mostly lawyers in their thir- leadership that promised a business- toward a combination taxlaw. Tiemann ties, headed by his campaign manager, like approach to government. In thus put the burden on the electorate David C. Pierson of Lincoln. Known as Tiemann's view, that meant a willing- and promised to follow the popular will, the "Whiz Kids," the group included ness to invest money in future returns. at least as he interpreted it. His posi- Clayton Yeutter, presently secretary of Investment in state government, he tion was identical to that adopted by agriculture in the George Bush argued, meant state aid to school dis- the state Republican convention in its administration, and Douglas Bereuter, tricts, adequate financing for higher 1966 platf~rm.~ the current representative of Nebras- education and vocational training, an Another element in the Tiemann tax ka's first district in Congress.lo Each agency for economic development, and platform was the need to repeal certain adviser was assigned a specific issue highway improvements. Such invest- anachronistic and inequitable taxes for study and recommendation. ments would return dividends to the still in force from another era. These Together Tiemann and his young people, just as in business.' included so-called "head taxes" - flat advisers planned a "grass-root, person- Because Tiemann's strategy called levies on a per capita basis - that rest to-person, neighbor-to-neighbor" cam- for a positive approach that avoided most heavily on the poor. Another law, paign that would involve many controversial issues, his comments on an open invitation to dishonesty, appearances at public gatherings such the tax problem were limited as much required Nebraskans to list household as baseball games and county fairs. as possible to vague generalities about goods, declare their worth, and be Such affairs provided maximum fairness and equitability. But he said taxed ac~ordingly.~ exposure for minimum effort. As in the Nebraska History - Fall 1990

primary election, they used all the states.14 That was one tradition that preached the gospel of a balanced tax paraphernalia of modern politicking - Nobby Tiemann now set out to structure as the best and most equit- bumper stickers, posters, balloons, change. able resolution. Virtually everyone brochures, and billboard advertising, Weeks before he was inaugurated as agreed that the state property tax as well as radio and television Nebraska's thirty-third governor, should not be revived. Nebraska's state appearances - and they organized Tiemann directed his staff to draft a property tax rates were the highest in telephone campaigns on a county basis. new revenue act that would combine a the nation; it was unfair in that farmers Emphasis was always placed on the sales tax with an income tax.15 He con- were taxed disproportionately and that need for better, more efficient govern- sulted with the members of the under existing law persons who owned ment through the application of busi- Revenue Committee, which was ably no real estate paid few state taxes of ness methods of management. chaired by Senator Jules Burbach of any kind. The question rather centered According to the plan, Tiemann him- Crofton and included among its mem- on what was to take the place of the pro- self was not to attack Sorensen per- bers the unpredictable "Terrible" perty tax as the major source of the sonally; other persons were to do that. Terry Carpenter of Scottsbluff, as state government's re~enue.~' They would paint him "as a political crafty and powerful then as at any time The majority of taxpayers seemed to hack, a big spender, and a tool of the in his long and stormy career.16 In his agree that a sales tax would be a satis- [Lyndon] Johnson administration."ll 'inaugural address of January 5, 1967, factory substitute for the state pro- By the time election day arrived in Tiemann announced his intention to perty tax, even though it was regressive November, it was apparent that present a draft of a revenue bill to the - which is to say that the poor Tiemann would win, the controversial legislature that would balance the two inevitably bear the heaviest burden initiative to end the state property tax taxes, and he assured the assembled under such a tax. In Tiemann's view it would be approved, and the income tax senators that his staff was prepared to had to be balanced with a progressive law would be repealed. The brash cooperate fully with them." Later in income tax, which increases the rate of young banker from Wausa won a the session he attended the open liability as the taxpayer's income smashing victory - sixty-two percent hearings of the Revenue Committee increases and thereby shifts a major of the popular vote, and eighty-nine of and participated in public discussion, burden onto the rich, who have both the ninety-three counties.12 Because the using the power of his office to shape ability to pay and the greatest stake in state government was now without a the issue.18 This strategy also meant the success of capitalistic democracy. source of income with which to pay its that he had to compromise frequently, Tiemann argued that both taxes were bills, "it was up to the next legislature giving up features of his draft in order necessary, because either one of them to untangle the mess," as the journalist to get a bill that would receive the sup- alone would impose prohibitively high Neal Peirce put it.13 port of the committee. rates. He also emphasized that Ne- Heretofore in Nebraska history the The revenue bill as originally drawn braska needed a system that was flex- initiative for untanglingthe mess would up by Tiemann's aides set the sales tax ible, one that could adjust to changing have fallen to the senators who rate at 2.5 percent. The revenue com- conditions in the years to come, not just assembled in the statehouse in Lincoln mittee subsequently exempted another stop-gap measure.22 early in January 1967. Traditionally, tobacco and alcoholic beverages from The Tiemann bill also included a Nebraska governors have not exercised the tax, because these products were modest flat-rate tax on corporate their political power to influence the already subject to heavy excise taxes.19 income. It was not to be progressive, so legislature, determine public issues, or The original bill also specified pro- as not to hinder the state's effort to lead their party. This has been par- gressive increments in the tax rate -in attract industry. The personal income- ticularly true since the inauguration of other words, as one's income increases, tax provisions also included a six-dollar Nebraska's unique nonpartisan uni- so does the percentage to be paid. This food credit per person (later raised to cameral legislature in 1937. Lacking the provision induced fierce opposition, seven dollars), recognizing that poor bridge-building capacity between the especially from the formidable Carpen- people must spend a much greater pro- executive and legislative branches ter, but the revenue committee even- portion of their income on food than the afforded by political parties as in all tually reached agreement by specifying wealthy.23Even though Tiemann had other states, Nebraska governors have that the state income tax was to be a serious doubts about the wisdom of preferred to limit themselves to their percentage of a person's federal linking the state income tax rate with administrative role, leaving the income tax liability. The committee the federal because it rendered state Unicameral to define its own agenda, unanimously advanced the bill to the revenue vulnerable to changes in the even though the constitutional grant of general file on March 9, 1967.20 federal tax structure, he publicly sup- gubernatorial authority is considerable Throughout the several months of ported the idea as a way to minimize - somewhat above the norm for all the 1967 legislative session, Tiemann administrative costs. Tiemann also Norbert T. Tiemann

supported the provision that the per- it "his" bill and taking responsibility for results.26Other attacks tookthe form of centage of federal tax liability that tax- itF4 newspaper advertisements that payers would be required to assume Meanwhile opposition to the attempted to illustrate, rather inac- was to be set annually by a state board Tiemann tax mounted, especially in curately it turned out, how high taxes of equalization after the legislative ses- Omaha, where the new structure was would be if the Tiemam package was sion at a time when actual dollar needs sure to impose a heavier burden than adopted.27 could be determined. This provision the old. Already in January, Senator A survey of the state's newspapers was also a source of misgivings for Sam Klaver of Omaha had denounced reveals general support for the Tiemann, who believedthat the legisla- the Tiemann plan as a "monstrosity" Tiemann combined sales and income ture should take responsibility for set- and continued to blast the bill tax as modified by the legislature. Most ting the rate. Nevertheless, he gave the throughout the session.25 In February editorial writers recognized the crying bill his unflagging support, attended an Omaha advertising executive tried need for tax reform and understood the Revenue Committee hearings on it, to organize a protest march against tax fully that compromise was essential. and worked hard for its passage, calling reform, but with disappointing Some were even enthusiastic in their

Governor and Mrs. Norbert Tiemann begin the grand march at the inaugural ball, January 5,1967, in Lincoln. Governor Tiemann is accompanied on his left by his wife, Lorn, and on his right by his mother, Mrs. Martin Tiemann, who is escorted by David C.Pierson, his campaign manager. Courtesy of Omaha World-Herald. Nebraska History - Fall 1990

support, including Nebraska Farmer, education of its citizens. It is a basic Alliance Times-Herald, and the Tri-City tenant of the democratic faith that if Tribune of Co~ad.~~Meanwhile the people are to rule themselves they Tiemann -'and his staff carefully must be literate. Hence a democracy is answered scores of letters, some of obligated to school its citizens, and all them irate and rude, from citizens who citizens are entitled to equal had expressed themselves on the educational opportunities. matter.29 In Nebraska, ever since territorial By early April it was clear to most days, the responsibility of providing for close observers of the Nebraska a literate citizenry had fallen upon local Unicameral that the combined sales school districts, and school districts and income tax package (LB 377) were dependent upon property taxes to would win majority support. In order build and maintain school buildings, for the bill to go into effect pay teachers, and develop educational immediately, which was necessary in programs. In orderto serve the needs of order for the state to have enough a rural population in a pre-automobile money to pay its bills, it had to carry the era when children had to walk to school, so-called "emergency clause." For that, thousands of school districts were however, Nebraska law requires a two- created. The problem was that the thirds majority (thirty-three affirma- many districts were enormously dis- tive votes). Although LB 377 had parate in wealth - some were rich, but attracted thirty-three votes on its first most were poor - resulting in many reading, it lost one on the second small schools with ill-prepared and round. The issue thus remained in poorly paid teachers, little or no equip- Senator Teny Carpenter of Scotts- doubt. bluff (NSHS-P853) ment, lax ,standards, and inadequate As a way of guaranteeingthe needed supervision. votes, Senator Carpenter patched Even though far-reaching improve- together a plan. He sought informal ments were made in the quality of agreement from the Omaha delega- difficulties, some technical, others per- education, particularly since World tion, most of whom opposed LB 377, in sonal, the net effect was as planned. All War 11, the fact remained that by most which they would give their support to seven bills were enacted. The com- standards of measurement, Nebraska the revenue act in return for other bills bined sales andincome tax bill (LB 377) ranked near the bottom among more favorable to Omaha interests. passed on April 12, 1967, with the American states in total expenditures Seven bills in all were involved, includ- emergency clause, 38 to 11, even for education per child of school age ing LB 377. They provided for the pro- without the support of most Omaha and last in state aid to education. There posed merger of the Municipal senators.31When it became apparent was general agreement that something University of Omaha with the Univer- that the several linked bills would pass had to be done. The question was how. sity of Nebraska (LB 736); state aid to with the two-thirds majority required The problem was coupled with the junior colleges (LB 490); the.repeal of for the emergency clause, they were property tax - and Nebraska ranked the two head taxes (LB 826), the free to vote against LB 377 (as they nationally near the top in that category. household goods tax (LB 554), and the believed their constituents wkted), Because Nebraska depended so tax on intangible property (LB 144): even though the clutch of bills worked heavily on property taxes for running and a bill to reimburse county and generally to the advantage of Omaha.32 both the state government and local local governments for losses in Happily signed by the governor, the act schools, it could not expectthis source revenue they expected from the repeal finally moved Nebraska into a tax to yield additional revenue.33 It was of the head taxes and personal pro- structure that took into account the clear to most observers of state affairs perty taxes (LB 554). Senator Burbach, vast changes that had occurred in its in 1966that improvements in education as chair of the revenue committee, occupational and residential patterns, were dependent upon tax reform. Once cooperated with Carpenter and and made it possible for state govern- Nebraska would broaden its revenue requested that all seven bills come ment to cope with some of its most base to include a sales tax. an income before the legislature for final reading pressing needs. tax, or both, it might have the potential on the same day.30 The most urgent of these, most Ne- for assisting poor school districts in Although the actual implementation braskans agreed in 1967, concerned the their efforts to provide high quality of the Carpenter package plan ran into state's responsibility to provide for the education for their children. Norbert T. Tiemann

Needless to say, there would always The legislators understood that the be plenty of opposition to such a plan. question of state aid for schools could There were legitimate questions about not be resolved until the revenue act equitabiliG and methods of distribu- had been passed. Hence debate was tion. Some citizens (and some senators, delayed until the latter part of April. too) believed that state aid to educa- During the ensuing weeks, there was tion threatened local control, and that much disagreement over the mill-levy local control was the keystone of rates that were to be imposed, an argu- democracy. Others argued that pro- ment intensified by the fact that in 1967 posed modes of distribution were there were still about 2,300 school dis- socialist, if not communist.34But most tricts in the state (compared to 834 in people welcomed aid from both the 1989).37 Debate also centered on the state and federal governments, pro- proposed assistance for gifted and vided that local control and administra- handicapped student programs. tion was not impaired. Another dispute centered about Leadership in the campaign to whether children enrolled in parochial improve education through state aid schools should be included in enroll- came primarily from Senator Jerome ment figures. The first two issues tend- Warner of Wa~erly.~~In the legislative ed to divide rural from urban senators, sessions of 1963 and 1965, he had but the last cut across such lines. Even- introduced school aid legislation, but tually compromises were negotiated, those efforts were abortive. In January not always easily, between fiscal con- 1967, Warner tried again, -this time servatives and advocates of better successfully. education, between urban senators and Much like his earlier bills, this one their rural colleagues. Limits were (LB 448) was to establish a "School Senator Jerome Warner of Wauerly. placed on increases in school district Foundation and Equalization Fund" to (NSHS-H174.3).. . . (below) Senator spending, and the initial amount of consist of moneys to be appropriated Jules Burbach of Crofton. (NSHS- L514) state support was set at a relatively - by the legislature and administered by .... , . .. modest $25,000,000 (compared to the the State Board,of Education. Its pur- $122,583,714 appropriated for the pose was to provide financial assis- 1987-88 school year). The final vote on tance to districts on the basis of LB 448 came on July 19, 1967, with a average daily pupil attendance during thirty-nine to seven majority.38 the preceding academic year. In order Throughout the process the to qualify for these payments, a district Tiemann administration played an had to impose taxes not less than the active role, with Clayton Yeutter several rates specified in the bill functioning as the coordinator between according to the class of district. the legislative and executive branches. Special provisions were made for Support for the bill was always high, school districts in counties with pop- not only in the legislative chamber but ulation densities less than four persons across the state. Still, its relationship to per square mile. Extra assistance was the Tiemann program was intimate. to go to districts that provided special Tiemann and his assistants did not programs for either gifted children or hesitate to rally support for the culturally deprived children. More- Revenue Act by pointing out that state over, districts would receive additional aid to education would be impossible incentive payments based on the for- without the sales and income tax pack- mal education of teachers - better age.39In the governor's large strategy, educated teachers meant higher school aid was linked with tax reform as payments from the fund. Summer a means to reduce the property taxa- school programs were also to be sub- tion. When he signed the bill into law, sidized. The bill set out a formula to Tiemann declaredwith much pride and regulate distributions in relationship to pardonable exaggeration that LB 448 the wealth of the district.36 was "the most significant thing ever I.: .

Nebraska History - Fall 1990

enacted in the history of Nebra~ka."~~assigned to Larry Reger, who recom- "horse-trading" broke down and most Higher education was also on mended that Tiemann support the idea Omaha senators voted against the com- Tiemann's agenda. This issue had of merger. At first Tiemann demurred bined sales and income tax bill (how- several dimensions, including state aid but later decided to follow this advice, ing that it would pass anyway), he for junior colleges and vocational train- making it a part of his large plan for continued to work for the merger, urg- ing, but its most far-reaching aspect Nebraskaj3 Tiemann's support for ing his colleagues not to punish the concerned the Municipal University of the merger of the universities was Omahans for their failure to support Omaha. Founded in 1908 as a nonsec- never in the forefront, as it was for tax tax reform, as some "outstate" tarian private university dedicated to reform. But he supported it throughout senators wanted to d0.4~ Protestant Christian ideals, this the legislative process and tended to By no means was Carpenter alone in institution became a municipal univer- treat it as one of the several important the expression of such sentiments. sity in 1931. During the next three elements in his large program. He was Despite the failure of prominent Omaha decades funding remained a chronic convinced that the University of senators Henry Pedersen and Clifton problem; by the mid-1960s it had Omaha had to get some kind of aid and Batchelder to back the merger, there reached a point of crisis. Efforts in 1963 that merger offered the most economi- was a general consensus that the entire to raise the mill-levy rate in support of cal means."" Just as Senator Warner state would benefit and that to delay the university were defeated at the was the champion in the Unicameral for the rescue effort would merely increase polls by Omaha voters, leaving the state aid for education, the legislative the cost in the long r~n.4~The final university no recourse but to raise tui- leadership for the merger issue fell to obstacle to merger was removed on tion fees to levels that discouraged stu- Senator Terry Carpenter of Scotts- December 12,1967, when the voters of dent enrollments. Another attempt to bluff. It was Carpenter who cospon- Omaha approved the transfer of their increase municipal support was sound- sored LB 736, the bill designed to bring university to the state by a four to ly rejected in 1966, which contributed the University of Omaha into the one margin.S0 to another sharp drop in enrollment. University of Nebraska system in Late in the 1967 session the Ne- Some form of state aid seemed to offer accordance with the agreement braska legislature took action on the only solution to the financial negotiated by representatives of both another issue that has had great crisis.4' universities early in 1967j5He guidedit significance for the ways in which the What form should this aid take? The through the legislative process, includ- state conducts its affairs - the ques- regents of the University of Omaha ing the committee hearings and floor tion of bonded indebtedness for the quickly concluded that some form of debate, to its passage on April 20,1967, construction of highways. The problem merger with the University of Nebraska with a 31-18 majority. Governor became acute for Nebraska after the had to be negotiated. Informal con- Tiemann signed the bill four days later. enactment by Congress of the Federal sultations involving legislators and rep- The merger was to go into effect on July Aid Highway Act of 1956. This law pro- resentatives of both universities, as 1, 1968, after the voters of Omaha vided for the construction of the well as community leaders, led to a con- would have a chance to ratify the national Interstate Highway system on sensus that the University of Omaha, in tran~fer.4~ a pay-as-you-go basis over a fifteen- becoming the University of Nebraska Although many senators would have year period, with the federal govern- at Omaha under the control of the preferred to consider the merger bill on ment assuming ninety percent of the Board of Regents, would retain a its own merits, independently of all the costs and state governments the measure of administrative autonomy other issues confronting the legisla- remainder. and that its internal administrative ture, it was impossible. Taxes was the The problem for Nebraska was that structure would remain intact. Its name of the game: Omaha had refused ever since 1875 its constitution limited faculty would also be guaranteed its to raise its property tax in support of its state indebtedness to $100,000. A cen- status, including tenure and benefits. It university; the state could not assume tury later this penny-wise, pound- was not to be a true merger at all, but its ownership and control unless the foolish provision sometimes worked to rather a separate institutional identity combined sales &d income tax bill was the fiscal disadvantage of Nebraska under a common board and adminis- enacted, thereby providing the means taxpayers. Unwilling or unable to tax trati0n.4~ for the task. Senator Carpenter openly themselves sufficiently to produce The merger (as it has always been acknowledged the linkage and cash for the ten percent share of called) was carefully considered by therefore had tried to arrange his pack- highway construction costs, they dis- Norbert Tiemann and his advisors dur- age deal - Omaha votes in favor of covered that borrowing the money ing the campaign for election in autumn tax reform in return for the merger and would actually cost less. Due to 1966. Tiemann instructed his staff to related bills that would work in favor of inflationary pressures on the costs of study the matter. The task was Omaha interestsj7 When Carpenter's construction, it was possible to borrow Norbert T. Tiemann

the amount required to match the federal subsidies, pay the interest over atwenty-year period, and still come out ahead.51 In thinly populated Nebraska, good highways over long distances are essential; naturally most Nebraskans have been much in favor of them. The resolution to the dilemma appeared to be a modification, removal, or circum- vention of the constitutional limitation. The question was how best to do it. Already in his campaign for election, Nobby Tiemann had proposed a solution: raise the money through revenue bonds to be retired by income from a motor vehicle or fuel taxs2 That, of course, would require an amendment to the constitution. Given the momen- tous decisions being made by the Unicameral during the spring months of 1967, the legislators had paid scant attention to the problem of highway construction. On several occasions the governor had announced his intention to postpone the issue to a special session of the legislature that he would call in autumn. At that time, he said, the legislature could give careful con- sideration to .the full complex of highway problems. By the end of June, however, a clamor for highway legislation began to be heard. The Sunday Journal and Star of Lincoln pointed out that anticipated revenue for highway construction would fall short of needs by seventy- Lieutenant GovernorJohn Everroad uses his boot to end the legislative session, July 22, seven million dollars at the end of 1967. Courtesy of Omaha World-Herald. twelve years. It criticized Governor Tiemann for not having developed a comprehensive plan for financing come for initiating cofistitutional bach and other senators timing con- roads; further, he allegedly had asked changes so that the people could vote siderations were of crucial importance. his staff to halt work on a bill to create a on this issue in the November 1968 If the legislature postponed considera- highway revenue bond authority general election.53 tion of the issue until the next session, because he intended to convene a spe- Actually, the Tiemann administration which would convene in 1969, the con- cial session of the Unicameral for this had been in contact with a Wall Street stitutional referendum could not be purpose. The legislature had done no securities firm since February on the held until the general election of 1970. better, according to this newspaper. Its matter, and senators Burbach and Car- That would mean that the earliest the only action had been to kill a bill to penter were promoting bills to permit Unicameral could authorize a bond increase the state excise tax on gas- limited credit financing for highway issue would be 1971 and the first oline. Meanwhile forty-six of the fifty construction.54 Tiemann was still con- income from their sale would be states had adopted some sort of credit vinced that it would be better to delay postponed until 1972. Because road- financing for highways. Clearly, the the matter; he resisted Burbach's building costs were increasing rapidly, Journal and Star insisted, the time had effort to treat it immediately.55 To Bur- it was possible that the state could end Nebraska History - Fall 1990

Governor Tiemann,speaksat ceremonies marking the transfer ofMunicipa1 University of Omaha to the University ofNebraska system June 30, 1968. President of OU Board of Regents Robert Spire sits just to right of flag. NSHS Collections. up spending more money by delaying and fuel taxes for highway con- tration. At the end of the session. the action than by borrowing at current str~ction.~~ legislature, responding to the leader- bond rates. Furthermore, matching Tiemann and the centennial legisla- ship of Senator Richard Marvel of federal funds would be held up ture accomplished a great deal more in Hastings, enacted a far-reaching act because, unless the state borrowed the that historic session. The governor was which created a state personnel money, it could not pay its share of the particularly pleased with the establish- office.61 Equally important was the construction ment of a Department of Economic establishment of the Nebraska Invest- The Unicameral ignored the gover- De~elopment.~~It was a classic exam- ment Council and a state investment nor's request for postponement and on ple of his desire to instill conservative officer. This agency, which has saved July 13, 1967, passed LB 941, which business values in state government: If Nebraska taxpayers huge sums since referred the proposed bonding amend- Nebraska is to experience economic 1967, centralizes and manages the ment to a popular vote.57 Nebraska growth, it must invest in the future by investment of certain state funds.62 voters subsequently approved the bringing new industries to the state, Other issues tackled by the 1967 measure in November 1968 with a helping communities to identify and legislature include an open or fair hous- relatively narrow margin of 16,000 meet their needs, promoting tourism, ing law, improvement of state mental votes.58 The state's sacrosanct debt and identifying opportunities for health facilities, driver reexamination limitation clause was thus preserved; expansion through appropriate re- legislation, and a measure to place on the amendment merely added the pro- search activities. Progressive business- the ballot a proposed amendment to vision that the legislature by a three- men also recognize the importance of the state constitution that would lower fifths majority could authorize bonds proper management of personnel mat- the age requirement for voting to nine- backed by motor vehicle license fees ters as an aspect of efficient adminis- teen years. By its adjournment on July Norbert T. Tiemann

22, 1967, the Unicameral had passed still met biennially instead of annually. SNeal R. Peirce, The Great Plains States of America: People, Politics, and Power in the Nine into law a total of 632 bills, a new state That meant that after the adjournment Great Plains States (New York: Norton, 1973), record.63 Since 1967 other Nebraska there would be relatively few oppor- 207. legislatures have enacted even larger tunities (compared to present cir- 6James F. Pedersen and Kenneth D. Wald, Shall the People Rule?A History of the Democratic numbers of laws in one session, but cumstances) for his opponents to Party in Nebraska Politics 1854-1972 (Lincoln: none have produced so many that have generate negative publicity. Moreover, Jacob North, 1972), 395-96. reached so far. The accomplishments the senators seemed receptive to 'Among the many newspaper articles published during and after the campaign that of the Centennial Legislature were strong executive leadership. Their own capsulized Tiemann's program is one in the Tri- indeed memorable. The governor leaders, such as senators Carpenter, City Tn'bune of Cozad, January 10,1967. 8A copy of the Republican platform of l966is in declared that the Unicameral had Burbach, and Warner, were able and the TiemannPapers, Box 5. It is worth noting that resisted "great obstructionist pres- cooperative, as eager in their ways as Tiemann's campaign manager, David Pierson, sures" and had enacted "the most the governor to institute reform in the was a member of the platform committee. Other members were former governor Robert Crosby, significant legislation in the hundred- affairs of state government. future governor Charles Thone, and Senator year history" of the state.@TheLincoln Above all, the electorate, by its Eugene Mahoney of Omaha. Evening Journal agreed that legislature repeal of the income tax and the These taxes are discussed in some detail in Lincoln Evening Journal, April 4,1967. had "rendered more change in the removal of the state property tax, had tOOtherpersonsoftenidentified asmembers of makeup of the state than any other created.a circumstance that demanded the group include Robert Barnett, Richard Dux- before in [Nebraska] history," despite a new tax structure. Circumstances bury, Richard Hoch, James Hewitt, Edwin Langley, BenNeff, Charles Noren, and Lawrence the opposition of persons "who were thus fortuitous for Governor Reger. Following the election, several "Whiz measure quality of government solely Tiemann. He was, as Lincoln journalist Kids," notably Yeutter and Barnett, accepted important appointments in the Tiemann in terms of avoiding expenditures." Dick Herman observed many years adinhistration- The driving force in this movement, the later, "the right man in the right place "See the document entitled "Strategy: Fall Journal noted, was Governor at spectacularly the right time."67 Tiemann Cam~aien.". - Tiemann Pa~ers.. . Adden- durn Box 2. Tiemann.65 I2The election statistics are conveniently Nebraska was hungry for imagina- abskactedinNebraskaBIue Book 1966 (Lincoln: tive leadership and creative politics as Nebraska Legislative Council, n.d.), 721-22. NOTES I3Peirce, Great Plains States of America, 206. it entered its second century in 1967. 14Susan Welch, "The Governor and Other The electorate had chosen as its gover- 'The "kicking and screaming" remarkreceived Elected Executives," in Nebraska Government widespread currency because it appeared in the and Politics, ed. by Robert D. Miewald (Lincoln: nor a vigorous, intelligent newcomer. Evans and Novak column. Since then it has University of Nebraska Press, 1984), 37-40, 46- Tiemann had been willing to take risks moved solidly into Nebraska folklore. On June 49. more daring than those of any of his 23. 1967. Governor and Mrs. Tiemann were in t5Accordingto David C. Pierson, the original &&~ia&to help kickoff a ~uffalo ill festid version of the tax billwas drafted by aides Robert predecessors, and he appeared on the and, according to Evans and Novak, were coolly Barnett, who wrote the sales tax section, and Nebraska political stage when, for the received. It was on that occasion when someone Edwin Langley, who prepared the income tax first time, the gubernatorial term was allegedly made the remark. Several examples of the portion. Interview with Pierson by Robert Evans and Novakarticle as itappearedinvarious Sparks, April 19, 1988. This interview was con- extended from two to four years. That newspapers nationally are in the Nebraska State ducted in connection with a graduate seminar on gave him a measure of independence; Historical Society, Norbert T. Tiemann Papers the Norbert Tiemann administration that I con- (RG 1, SG 39), Box 17. The remark was widely ducted in the Department of History, University two additional years could insulate him quotedorreprintedinNebraskanewspapers.For of Nebraska-Lincoln in 1988. from the vote-generating wrath of his an example, see Omaha World-Herald, June 30, 'sother members of the revenue committee opposition. Although Tiemann was 1967. Actually, the coining of the phrase were Rick Budd of Nebraska City, George Flem- antedates the Tiemann visit to North Platte. For ing of Sidney, Maurice Kremer of Aurora, Eric defeated for a second term in 1970, it example, it appeared a week earlier in the Bayard Rasmussen of Fairmont, and Eugene Mahoney appeared in 1967 that even if he did Transcript, June 15, 1967. and William Skarda, both of Omaha. The Omaha offend the guardians of tradition, his 2Benson Sun, July 27, 1967. Clipping in the senators opposed a combination bill throughout Tiemann Papers, Box 17. the committee's deliberations. chances for survival at the polls were 3For a sampling of editorial assessments of the 17LincolnEvening Journal, January 1, 1967. good. Three years would have to pass accomplishments of the 1967 legislature, see 181bid., February 7, 1967. Alliance Times-Herald, July 14, 1967; Beatrice 1gNeedless to say, powerful alcohol and before he would stand for reelection, Sun, July 24, 1967; Hastings Tribune, July 25, tobacco interests lobbied strongly for the should he decide to run - three years 1967; Lincoln Evening Journal, July 24, 1967; exemption. in which he could consolidate his Plattsmouth Journal, August 10,1967;Scottsbluff toLincoln Star, January 1,20, and February 18, Star-Herald, August 2, 1967. 1967. See also a statement bv Senator Jules Bur- leadership. Tiemann7s political 4The information in this and the next several bach, chair of the Revenue Cbmmittee,March 10, audacity in 1967 was also conditioned paragraphs has been taken from materials in the 1967, Tiemann Papers, Box 35. by his often-expressed doubt that he Tiemann Papers, including a press release in 21Lincoln Star, February 8, 1967; Sunday Addenda, Box 2, and several extended Omaha World-Herald, March 5, 1967. would be a candidate for a second newspaper articles, including Grand Island 22LincolnStar, February 8, 1967. See also the term.66 Independent, December 28, 1966, and a feature folder of "Tax Letters," Tiemann Papers, Box article in Kansas City Star, May 30,1967, in Box 16. Governor Tiemann's term of office 17. See also Sunday Lincoln Journal and Star, 23Lin~olnStar, April 8, 1967. also came at a time when the legislature January 1,1967. 24Morethan 500 persons attended the hearings Nebraska History - Fall 1990

on the Tiemann tax bill. Lincoln Star, February 8, the 1960s: secondhighestinthenationontheper- issuance of bonds to finance the construction of 1967. See the summary of LB 377, the Nebraska centage of local tax money spent on public highways, placingthis subject in its national con-

Revenue Act of 1967, by Tiemann aide Robert schools------and- -~ ~ second lowest in state aid. Lincoln text, from July 18 to 21, 1967. Barnett, Tiemann Papers, Box 35. Journal, June 21,1989. S4See the letters from W. James Lopp 11 to 2sOmaha World-Herald, January 24, 1967; 41Tommy R. Thompson, A History of the Tiemann and to his assistant, Robert Barnett, April 12, 1967; Sunday Omaha World-Hemld, University of Nebraska at Omaha, 1908-1983 beginning February 28, 1967. Tiemann Papers, March 19, 1967; Lincoln Star, January 24, 1967; (Omaha: University of Nebraska at Omaha, Box 1. Sunday Lincoln Journal and Star, June March 18,1967. 1983), 12-14,86-88,-and 103-4. 25. 1967. 26LincolnStar, February 27, 1967. 421bid.,106; Lincoln Evening Journal, January isomaha World-Hemld, June 30,1967; Lincoln

27TiemannPapers, Box 16. -.17. > 1967. Star, June 30,1967. 28TiemannPapers, Box 17, contains dozens of 43Tiemann declined to take a stand on the S6Lincoln Star, June 27 and July 11, 1967; clippings representing the full spectrum of merger when the issue fist attracted statewide Crouch, "The Development of Highway- - Revenue editorial comment on the tax issue. The Lincoln attention in January 1967. Lincoln Euening Jour- Bonding," 10-12. - Star characterized Tiemann's stand as nal, January 20, 1967; Omaha World-Herald, S7LegislativeJournal of the State of Nebraska, courageous and unprecedented in the history of January 23,1967. Interview with David C. Pierson 77th legis. (1967) 2:2871-73; Lincoln Star, July the state. February 8,1967. by Robert Sparks, April 19, 1988. 14, 1967. 2TiemannPapers, Boxes 5 and 16. 44For examples, see Omaha World-Herald, 58Nebraska Blue Book 1968 (Lincoln: Ne- Wunday Omaha World-Herald, March 26, March 7, 1967; Lincoln Star, February 4, 1967; braska Legislative Council, n.d.), 784-85. 1967; Omaha World-Hemld, March 27 and April and Sunday Lincoln Journal and Star, April 16, S9NebraskaState Constitution, Art. Xm, sec. 11, 1967; Lincoln Star, April 6, 7, and 8, 1967. 1967; interview of David C. Pierson by Robert 1. Nebraska Blue Book 1986-1987 (Lincoln: Ne- Interview with Roland Luedtke by Roberta Sparks, April 19, 1967. braska Legislative Council, n.d.), 147. In May Allen, April 13,1988, graduate seminar, Depart- 4sLincoln Star, January 17, 1967. 1969 the Unicameral enacted legislation that ment of History, ' University of Nebraska- 46LegislativeJournal of the State of Nebraska, established the state's Highway Bond Commis- Lincoln. 77th legis. (1967) 1: 1428-29; Lincoln Evening sion, which is chaired by the governor. In Novem- 3lLegislative Journal of the State of Nebraska, Journal, April 20, 1967; Omaha World-Hemld, ber 1969 bonds totaling twenty million dollars 77th sess. (1967) 1: 1295-96; Omaha World- April 21, 1967; Lincoln Star, April 21, 1967; were sold at 5.926 percent interest. They have Herald, April 13 and 14,1967; Lincoln Star, April Thompson, A History of the University, 106-8; now been retired at a total cost of approximately 13,1967. Patsy Woodside, "Merger: The University of $32,500,000, including principal, interest, fees, 320maha World-Herald, April 6 and 13, 1967. Omaha and the University of Nebraska," and costs of issuance. The estimatedrate of infla- Interview with George Syas by Patsy Woodside, graduate seminar paper, Department of History, tion during this twenty-year period is 385 per- April 5,1988, graduate seminar, Department of University of Nebraska-Lincoln, April 29, 1988, cent. This suggests that Nebraskans acted History, University of Nebraska-Lincoln. 10-23. (For the full discussion of the bill on the prudently in authorizing bonded indebtedness 33"Nebraska in Perspective," a document floor of the legislature, see the transcripts onmic- for highway construction in 1967 and 1968. See based on census data in Tiemann Papers, Box 5. rofilm of the legislative floor debates, Office of the report of G. C. Strobel, secretary of the See also Omaha World-Herald, March 5,1967. the Clerk of the Legislature, Nebraska State Highway Bond Commission, to Governor Kay MRobert Sparks, "The Role of State Aid to Capitol). Om, November 20,1987; copy in the possessionof Education in the Tiemann Administration: The 470maha World-Hemld, March 26,1967. the author. See also Crouch, "Development Passage of LB 448," graduate seminar paper, 4Slbid., April 13 and 14, 1967. Senator Arnold of Highway Revenue Bonding," 15-24. De~artmentof Historv. Universitv of Nebraska- Ruhnke of Plvmouth is an examvle of one rural 60This agency was created by LB 34, enacted - .--, - -r - - - - , - - - - legislator who early in the legislative session felt on February 27, 1967. Legislative Journal of the 35LincolnEuening ~du-1, July 20, 1989. some resentment overthe attitudes and behavior State of Nebmska, 77th legis. (1967) 1: 716-17. 36LB448. ~emor&dumfrom REB [Robert E. of the Omaha delegation. Ruhnke implied that Tiemann ranked the establishment of this office Barnett] to Governor Tiemann, Feb. 21, 1967, the people of Omaha had regularly opposed a high in his list of accomplishments in a speech regarding LB 448. Tiemann Pavers, Box 16. broadened tax base and now were asking the delivered in Alliance in October 1967. Alliance 57~inc&zJourrkl, June 21, 1989.. state to support an institution they were unwill- Times-Hemld, October 17,1967. 3sLegislativeJournal of the State of Nebraska, ingto supportthemselves. Ruhnke expressed the 61LegislatiueJournal 77th legis. (1967) 2: 2984; 77th sess. (1967) l:294O; Lincoln EveningJournal, hope that in the future the Omaha delegation Lincoln Evening Journal, July 21,1967. July 19 and 21,1967; Sparks, "The Role of State would be "more receptive now to the educational 62Theinvestment council was established by Aid to Education," 20-29. Sparks's sources needs of outstate Nebraska." Lincoln Evening LB 355 on July 13,1967.Legislative Journal, 77th include an interview with Senator Jerome War- Journal, January 17, 1967. legis. (1967) 2: 2885; Omaha World-Herald, June ner on January 18, 1988; the transcript on mic- 49See the editorial in the Lincoln Evenine" Jour- 30,1967; Nebmska Blue Book 1968,509-10. rofilm of the Education Committee's public nal, April 17,1967. 63NebraskaBlue Book 1968,334;Lincoln Euen- hearings; and the transcript on microfilm of the soLincolnStar, December 13, 1967. ing Journal, July 22, 1967. legislative floor debate, in the office of the Clerk SlRobert Crouch, "The Development of MSunday Lincoln Journal and Star, July 23, of the Legislature, Nebraska State Capitol, Lin- Highway Revenue Bonding in Nebraska during 19fi7. coln, NE- the Tiemann Administration. 1966-1969." 65Lin~oInEuening Journal, July 24, 1967. 39Sparks, "The Role of State Aid to Educa- graduate seminar paper, ~e~a&entof ~istoj, 66Forexample, in April 1967, long before the tion," 30-32,35-36. University of Nebraska-Lincoln, May 4,1988,9, legislative session ended, Tiemann said that he 40Lincoln Euening Journal, July 21, 1967. The 10, and 22. thought that he could get his program enacted in effort to reduce the proportion of school revenue s2For examples of Tiemann's support for this one term. A second term, he claimed, didn't have provided by property taxes and to increase the solution, see Omaha World-Herald, March 1and much appeal for hi.Furthermore, he confessed, proportion provided by state aid was at best a 29, 1967. "Washington holds no fascination for me." Lin- temporary victory. By 1988, according to the 53SundayLincoln Journal and Star, June 25, coln Star, April 20, 1967. National Education Association, Nebraska had 1967. The Lincoln Evening Journal ran a four- 67LincolnJournal, April 3, 1986. slipped back to the same general relationshGs of part series of detailed, informative articles on the