The Daily Oklahoman from Oklahoma City, Oklahoma • 12

THE DAILY OKLAHOMAN Thursday, December 7. 1989 1 0 Railroads Sue Bellmon, State in Protest of Taxes Battleship's Soul Felt by Maker OF Model Craft Burlington Northern Railroad Kansas City Southern Railway which includes the Fori Smith and Van Buret Railway Co. and the Arkansas Western Railway Kiamichi Railroad Oklahoma City Junction Railway Sand Springs Railway St Louis Southwestern Railway the Atchison, Topeka Santa Fe Railway Co; Texas, Oklahoma Eastern Railroad Tulsa-Sa-pulpa Union Railway and Missouri Pacific Railroad Co. doing business as Union Pacific Railroad Co. could reduce state and county revenues by mil-V lions of dollars.

The suit was filed in Oklahoma City. Under Oklahoma most real estate and personal property is subject to ad valorem taxation. State law says all railroad property must be assessed annually by the equalization board at no more than 35 percent of its fair cash value estimated as the price it would bring if voluntarily sold. The Oklahoma Tax Commission recommended that rail property be taxed in 1989 based on an assessment ratio of 11.07 percent. But the board rejected that and ordered all rail property taxed at By Wayne Singleterry StaffWriter Claiming their property taxes are excessive, 10 railroad companies serving Oklahoma Sled suit in federal court Wednesday against the state board of equalization and its chief, Gov.

Henry Bellmon. The companies seek an injunction to prevent the state from collecting the millions railroads owe in ad valorem taxes this year and a ruling declaring the board's assessment is out of line. Railroads hope to overturn a 50 percent hike in property tax rates the equalization board approved for railroads and airlines last June. If the court agrees, it 15.33 percent' That assessment ratio is unfair, the lawsuit said, because it is 38.5 percent higher than the ratio recommended by the tax commission and 41 percent higher than the 10.87 percent ratio fixed by the equalization board for rail property in 1983, the lawsuit said. The companies also pointed out that the federal Railroad Revitaliza-tion and Regulatory Reform Act of 1976 outlaws discriminatory taxation against railroads by states or other governmental entities.

Filing the suit were The companies have $455 million worth of DroDerty and serve in al most every one of Okla homa's, 77 learning that the USS Oklahoma Association had no model to display at reunions. "When I started to carve the lower part of the hull, something told me, 'No. Don't make a static model Make a wa-terline model, as if the ship was alive and He said that was when he first felt the hair on the back of his neck rise. "I think that it was the 400 and some guys who died trapped below when the ship rolled over telling me that they needed something to ride around on. "There were other times that I was deciding just how I would arrange things on the model and I'd get that feeling again telling me how to do it.

"Nobody I had known was killed when the Oklahoma was sunk. It's hard to explain. But the Oklahoma was my first home away from home and I feel differently about that ship than about any other I ever served on. "The model as it ended up was just like the Oklahoma looked the day the Japanese torpedoed it." "It's shown moving at cruise speed," he said. "The Oklahoma never did more than 12 or 13 knots.

It had a top speed of 15 knots." Fensler indulged in whimsy only in decorating the model ship with tiny hoist signal flags bearing his initials and also reading "SHW," which he translates as code for the sailors' favorite order, "Proceed to port for liberty." Fensler said he usually By James Johnson StaffWriier fRoger Fensler says he can't explain it. But the "hair-raising" sensations he's experienced convince him that the soul of the battleship USS Oklahoma and the spirits of its sailors who died at Pearl Harbor 48 years ago today, abide in a model of the old dreadnought he fashioned for suryi-ying shipmates. Fensler, of Anaheim, Calif-, is skipper of the JJSS Oklahoma Association, an organization of Veterans of her crew, and jus detailed model of the Oklahoma has gone on display at the Oklahoma jState Museum of History, The torpedoing of the Oklahoma during the Dec. 7, 1941, Japanese attack on Pearl Harbor propelled Oklahomans into World War II with a personal sense of loss. Fensler, who as a Marine was assigned to the Oklahoma from 1934 un-'til 1936, says ships take on the spirit of that for which they're named.

"Any ship used by man isn't just a piece of steel floating in the ocean," Fensler said. "A ship takes on life like you and me or any other living "The first time I came to Oklahoma I found that the people there were warm and friendly, just 'as I knew they'd be. That's the spirit of Oklahoma. "The Oklahoma had been a friendly ship that way." Fensler started an eight-month project making the model of the Okla-homa in 1981 after 8sv: IjmZAW dfl Governor Hunts for Quail, Economic Benefits in Georgia Staff Photo by Steve Sisney Mart store chain and Williams is chief executive officer of the Williams Companies in Tulsa. Armstrong said the main purpose of the trip was to promote economic development.

Bellmon issued a statement Wednesday saying the trip shows "great promise for longtime benefits to the state of Oklahoma." He said the subjects discussed included additional contracts between Oklahoma companies and the Wal-Mart company, the health of certain Oklahoma financial institutions and "support for the tall-grass prairie." Bellmon said he discussed economic development "every moment I could," including the six- Roger Fensler's cruising model, on display at the Ok lahoma Museum of History, captures the spirit of the USS Oklahoma. ing Republican votes. Cullison said it was time for Bellmon to "get involved in his special session." Bellmon called the special session in August because of what he termed a crisis in the state educational system. He recommended a revenue-raising plan and other steps to improve state schools. The governor's office notified the media Monday that Bellmon was in Georgia on "an economic development visit" and was calling off his Tuesday news conference.

Gubernatorial news secretary Sam Armstrong later confirmed Bellmon had gone hunting with two friends Arkansas billionaire retailer Sam Walton and Tulsa business executive Joe Williams. Walton is the founder of the Wal- Gov. Henry Bellmon bagged a dozen quail on a hunting foray into Georgia and he says there is a good chance the trip also will produce long-term economic benefit to the state. Democratic state Senate leaders expressed surprise at the timing of what the governor's office is insisting was primarily an economic development mission. Bellmon was hunting quail in Georgia Tuesday at a time Democratic leaders were trying to line up votes for the big education tax and reform bill the governor is supporting.

Senate President Pro Tempore Bob Cullison, D-Skiatook, said he could use Bellmon's help in secur around the model, too. "The first time it went on display and many times since I saw people looking closely at it and heard them say, 'It feels like there are people on is accorded a sympathetic hearing when he relates the story about receiving phantom directions making the modeL "People don't think I'm crazy," he said. "People get a funny feeling ijProbe of College In Tonka wa Closed mum GREAT BUYS! SOME MEW, USED OR DAMAGED! SAVE 20 OFF Regular Price (when new) on ALL FURNITURE "available for services" and contended the hours listed on the payroll claims were just "statistical information" and were not required to be an accurate reflection of hours worked. The state auditor's office confirmed the junior college had submitted false payroll claims in a report issued in March 1988. A subsequent Oklahoma State Bureau of Investigation probe was completed in June 1988 and turned over to Oklahoma Attorney General Robert Henry and Kay County District Attorney Joseph Wideman.

Loving said the junior college apparently had been submitting the false payroll claims for 30 years and there was a legal question as to how much restitution should be sought and who should pay it. Regents told the attorney general in executive session they wanted Vineyard out of office, sources have told The Oklahoman. Vineyard announced in early November that he was resigning, effective the end of this school year. By Randy Ellis StaffWriter The Oklahoma attorney general's office has closed its investigation into alleged payroll irregularities at Northern Oklahoma College after NOC president Edwin E. Vineyard's resignation announcement last month.

"I think we consider the matter closed as far as any involvement by this office," said Susan Loving, assistant attorney general. "You can prove what transpired, but you can't prove any criminal intent." The Oklahoman disclosed in January 1988 that the Tonkawa junior college had been financing basketball scholarships with proceeds from false student payroll claims that stated student-athletes were owed compensation for hours that they never worked. Vineyard, who signed the payroll claims, acknowledged that the athletes had not worked the number of hours listed on the state payroll claims, but denied he had done anything fraudulent. Vineyard said the athletes were FIND HOT BUYS FOR YOU, YOUR FAMILY AND HOME AT SAVINGS THAT SIZZLE! SAVE AN ADDITIONAL 20 On All Sofas, Demi Sofas, Sleeper Sofas and Sectionals State Park to Celebrate With 1 839 Traders Feast SAVE AN ADDITIONAL 20 On All Bedroom Furniture SAVE AN ADDITIONAL 20 On All Headboards, Footboards SAVE AN ADDITIONAL 35 On All Occasional Tables SAVE AN ADDITIONAL 20 On All Recliners and Accent Chairs All About Us SAVE AN ADDITIONAL 20 On All Entertainment Centers SAVE AN ADDITIONAL 35 On All Dining Room Furniture SAVE AN ADDITIONAL 20 On All Bedding Innersprlng or Foam, Sets and Single Pieces An 1839 Traders Feast, featuring participants dressed in period costumes and foods prepared to resemble fare available during that time period, will be Friday and Saturday at Roman Nose State Park near Watonga. The event is part of a monthlong celebration at Roman Nose "called "Christmas in 'the Park," blending many cultural aspects of an Oklahoma Christmas.

A- Friday, a group of traders will set up an authentic trader's tcamp in the park. Items offered for trade, such as tanned hides, will be (lis- around campfires, on hayrides and caroling sessions, During the last week of the month, there will be "The Spirit of Christmas," with Christmas Eve and Christmas Day meals, hikes and hay-rides, as well as a noc-turnal visit from "Chief Santa." Most of the events are free to the public. More information is available by calling the Oklahoma Tourism and Recreation Department at 1-800-652-6552. In the Oklahoma City area, call 521-2409. played, The camp will be open until Saturday evening.

Through Thursday, "The Look of Christmas" is the theme. Activities include lighting the park with Christmas colors, an excursion to select the perfect Christmas tree from the park and classes in Christmas crafts. Dec. 8-14 will be "The Taste of Christmas," featuring foods associated with the many Oklahoma Christmas traditions. "The Sounds of Christmas" will be heard Dec.

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