The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-11-21
I'm chapter OF the Code relating to


SATURDAY GIORNIHGs. nov. a.
TIM chapter of the Code relating to
Assessments, recommitted some days
ago, Will probably be reported to the
House again Monday. Whether it will
be at once taken up for consideration,
we cannot anticipate. Whenever It does
come up for action, we trust the mem
bers will bear In mind these general
facts concerning the proposition to
change the existing law on the subject
ofassessipg and taxing railroads:
I. Under the law as it stands there is
no trouble with any road but the Bal
timore d Ohio. The HempfeId and
Panhandle, the only other roads tax
able, pay their taxes without murmur-
ing. The latter last year paid 81, 800
school tax to a single township without
grumbling. These roads find nc. fault
with either the mode of assessment or
the taxes levied. The law Is complete.
~ successful and operative. except in
the case of the Baltimore and Ohio
Road.
II. The resistance of the Baltimore
and Ohio Railroad, in truth (Whatever
may be protested TO the contrary, J is not
to any particular feature Of the existing
law, such as the mode of making the
assessment, but to the claim of the
State to collect taxes at all. The
right TO do this the Company wholly
denies. 1t claims absolute exemption
under It's charter.
III. The question whether the Com.
>Pauy ia exempt as 1t claims, or whether
d 1t is subject 10 general taxation pre-
cisely as other erty-holders, is In
volved iu,the suit brought by Marshall
county. Thatsuit is now awaiting de-
cisIon In The Supreme Court OF the
State, and the decision is expected
within sixty days. No matter what
that decision may be, there can be little
douht,--indeed none-that the defeated
party will appeal 10 the Supreme
Court of the United States, and there it
may linger for years.
W. Neither party abandon its
present attitude on this question until
this suit Is decided In the Court of
fnAl resort. The Company will still
refuse'to pay, and the Slate VIII con.
hnue 70 aBsess and charge up the taxes.
Any Hesitation, unless It be substau-
tial- abandonmsntsof onr claim, will
therefore bsa practical dead-letter
pending this suit SO far as concerns
the Baltimore & Ohio Road; and no
legislation is needed for any other.
Then wherein is 1t necessary or ad-
VlAable now TO alter or'modify existing
law on this subjsot1 why not let 1t
stand just as II isl If the Supreme
Court of the United States decides the
Baltimore q Ohio Railroad is exempt
from taxation in this State, that ends
all controversy; and so 1t must equally
endit, II the Court declares the contra
~. II the decision Is in favor OF The
Company, we shall not expect to see it
come forward and offer to pay some.
thing anyhow, Ifagainst, we do not see
why the State Eshould then lsgislate
away any part of Its right. Much less
do we see why IT should do SO in adj
vance. Such action conld not fail to be
embarrassing, Aud what good reason
can be urged in favorofit3 How could
any further legislation at this time be
beneficialf But II We concede that IT.
might, why make that Legislation Of
such q character that 1t abandous a part
OF our claim before the courts decide
against II, and will besides expose MS
to the further embarrassment OF the
Company's resistance TO an uneonstitu
tionallaw II the decision is in our favor.
II seems to us, therefore, that the
thing for the Legislature to do in this
matter - to do nothing-that Is, we
= mean, to leave the law just as it is. and
await the Issue Of the suit. 1t viii be
time enough to make concessions when
we know whether we have anything to
concede. AS we have said before, there
isno excuse for making concessions to
anyroad but the Baltimore q Ohio, for
no other refuses complianee with the
existing law. No new legislation Is.
therefore, needed; and II any were.
that proposed Is opentothe insnperable
objection Of being in plain coufllct with
the Stale Constitution.
A mastery inactivity ON this subject
Is, we beg tosuggest. the true and, only
defensible policy. =,
A ooRRgsPoNDRSro OF the Cincinnati
Chronicle who IL referred toby It as
lone who win probably have an, infiu.
enee, 50 far as advice can 90. In deter.
mining the. choice OF. portion of the
cabinet, ',suggests the following: ~
s Ion. George s. BOUTWELL,, of Mass,
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