The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1869-02-02
Tho Baltimore d Ohio Railroad Com
pnny's Appeal.

A.
Allow mo TO give TO your readers a
little more full and satisfactory account
OF the Baltimore IL Ohio Railroad Com
pany'A Appeal from the decision OF the
Court OF Appeals OF this State.
The Constitution of the United States,
Art. 3, Sec. 2, provides that "the judi
ciaI power OF the United States shall
extend to all cases in law and equity
arising under this Constitution, the
laws OF the United States, and treaties
made, or which shall be made, under
their authority"
The next paragraph OF The same Ar
ticle, after enumeratlns the cases In
" hich the Supreme Court OF the United
States shall have original Jurisdiction,
provides that, "ln all other cases before
mentioned, the Supreme Court shall
have appellate Jurisdiction both as to
law and fact, with such exceptions and
under such regulations AZ the Congress
Ahhll make"
The 25th Section of the judiciary Act
of 1889, provides that, IA final judg.
ment or decree in any suit in the high
est Court of law or equity OF State in
which a decision of the suit could be
had, where is drawn in question til"
validity OF a treaty, or statute OF, or
an authority exercised under the United
States, and the decision is against their
validity; or where is drawn in question
the validity Of IL statute OF, or an au-
thOrity exercised under any State, on
the ground OF their being repugnant to
the Constitution, treaties, or laws oil the
United States, and the decision is in
favor OF their validity; or where is
drawn in question the construction OF
any clause of the Constitution, or of a
treaty, or statute of, or commission held
under the United States, and tho decis-
ion is against the title, right, privilege
81 Int
ed by either party, under such clause OF
the said Constitution, treaty, statute or
commission, may be re-exAmlned and
reversed or affirmed in the Supreme
Court of the United States upon writ
OF error"
"But no other error shall he as
signed or regarded AS ground of re-
VerSal in any such case as aforesaid,
than such AS appears on the face of the
record, and Immediately respects the
before mentioned questions OF validity
or construction OF said constitution,
treaties, statutes, commissions or au-
thorities In dispute"
The case of the Baltimore e Ohio
Railroad Company Us. Tho SuperVi-
sOrs of Marshall county, and Jackson
Reed, Sheriff of said county, was bill
in ChRncery to enjOin the defendants
from lcVyinE ana collecting taxes on
the property OF the Company, situated
In Marshall county.
The Company claimed exemption
from taxation under the 9TH Section OF
an Act of the Legislature of Virginia,
passed March 9th, 1877, which provided
that the property of the Company
should be subject to general taxation,
provided, that the taxing power should
not be exercised until and unless the
nett increase OF the road should exceed
six per cent. per annum on its capital
invested.
The question for the Court was II
question OF fuct, whether its nett Income
did exceed six per cent. per annum on
its capital invested. The decree of the
Court OF Appeals expressly finds the
fact, that its nett profits did exceed six
per cent. per annum on its capital in
vested at the time the tax was levied.
The State never called In question
the validity or construction Of any
clause OF the Constitution of the United
States, or of any treaty, law commits.
sion or authority claimed under the
authority of the United States. Nor
did the Railroad Company cOntrovert
the validity of any law of the State on
account OF its being repugnant 10 the
Constitution, treaties. laws, commission
or authority ofthe United States.
The State simply put construction
on II State law, and decided the facts
upon which the rights of the parties de-
pended.
What there is In the record TO war
rant the allowance of writ of error in
the case certainly passes my compre-
hension. But the first moment that
the State can be heard in the Supreme
Court of the United States, the case
will undoubtedly be dismissed for
want OfjurisdictiOn.
The Railroad Company have not the
remotest idea that the Judgment OF the
Nf A Ia ho
One object they have in view I'M
doubtedIy is to get further time for the
payment OF the five years taxes that
are now due.
Another object is to get time to dicker
with The Legislature. to release them
from the payment ofthe taxes that are
now due, for half the amount due.
1t may be true that this writ of error
operates as a supersedeas, and will pre-
vent the collection of the tOxes due in
Marshall county for 1864. But for all
the taxes that have since accrued in
that county, and for all that have &C
crued in all the other counties of the
State. before and since the year 1864. the
State may proceed to collect them at
once by distress and sale. And since
the decision of the Court OF Appeals,
certainly no Circuit Judge, nor no
Judge OF the Court OF Appeals will
grant an injunction 10 restrain their
collection.
And take it for granted that the pro-
per authorities of the State, and OF the
counties through which the road passes,
will proceed ut once to collect theNtaxes
due them. Yours, &C., Il. STANTON.
New b soKs.-We have received from
the publishers, Messrs.J Il. Lippincott
Il Co., Philadelphia, through Messrs.
A. w. PAUL Il Co., of this city, DALLAS
GALBRAITH, the latest novel OF Mrs. Re-
beccn Harding Davis. This was pub.
lished first in :LippimcOtt's Magazine,
and is ono OF the most interesting ye.
written by its gifted authoress, whose
name gives it sort of local interest
here.
The same gentlemen have laid on our
table TRIPLES FOR THE CHRISTMAS
HoLIDAYs-a pleasant little volume in
tinted paper of charming stories and