The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1870-01-19

GINA Is llaUI6 lot OUT u stDHlt pEOpOE
tion of the public debt of Virginia.
do not think it necessary to do more
than direct your attention to this i'm
portant matter
BOARD OF COMMISSIONERS TO ASSESS TIL
PROPERTY OF RAILROAD COMPANIES.
The railroad companies whose i'm
provements are within the State having
failed to file lists of their property fol
taxation, as required by the 9th sec,
tion of capter 90 of the Code of Wes
Virginia, the Board of Public Works
as authorized by the same sec ion anC
chapter, appointed on the 23th day o
April the following persons as Commis
sioners to assess the property of railroad
companies, in pursuance OF the law al
ready cited, namely: George A. Jack
son, of Lewis county, George NJ. Hagans
of MonoDgalia county, and Ulysses W
Flesher, of Jackson county.
These Commissioners proceeded i'm
mediately to discharge the duties O
their appointment, passing over the
Baltimore and Ohio railroad, assessing
the value of its property, and making
return thereof to the Auditor as re-
quired by law. The several classes o.
property, and the assessed value there
of, in different counties, as stated by the
Commi ,sioners, will be found in detail
in the report of the Auditor. 1t will
be seen by it that the valuation for tax
alton of the property of the Baltimore
and Ohio Railroad Company within the
State is placed at IS 1898 900.
1 am not prepared to say what course
the railroad company intend to pursue
in referance to the valuation made by
the Board of Commissioners, except
that l have been credibly informed
that they intend topay the amount OF
State aud State school tax assessed up
on this valuation, by the Goth day OF
January, 1870, the time fixed by law.
LITIGATION WITH THE BALTIMORE AMI
OHIO RAILROAD COMPANY.
Since the organization of the State
there has been a controversy between
it and the Baltimore and Ohio Railroad
Company 10 regard to the taxation OF
the Company's property within the
State. The suit between the authori'
ties of Marshall county and the Com
pany, concerning the collection of taxes
assessed in that county against the
Company in 1864, has been carried
through the State courts, in each of
which the decision was in favor of the
county. The case was sfterward taken
by the Company to the Supreme Court
of the United States, where it still re.
mains undecided. My predecessor, re.
hn % .pt VI
in the issue raised in this case, en-
ployel counsel to assist the counsel for
Marshall equity in the argument before
the Court of Appeals of this State, and
found it nect AIRY to employ the same
counsel to attend to the case before the
Supreme Court of the United States,
and also to another case which ose
subsequently. The history of the last
mentioned case is as follows: The cOun-
sci for the State advised the Sheriff and
Supervisors of Marshall county to pro-
ceed 10 collect the taxes which had ac-
crusd since December, 1864, and the col
lection of which was not enjoined in the
cause taken on error to the Supreme
Court of the United States. They were
about to do so, when they were re-
strained by an injunction from the Cir
cult Court OF the United States for the
District of West Virginia. The case
was argued at the August term, 1869, of
that court, before Judges Chase and
Jackson, who certified the case to the
Supreme Court of the Uni ed States, on
account of a difference of opinion be-
tween them on the question CT jurisilc'
ton. This case is also now before that
court and undecided.
AS the subject of railroad taxation
NAV be under consideration at your
present session, haYe deemed it my
duty to make this brief statement, that
YOU might know what proceedings have
been had in these CASES. 1t will be
necessary to make an appropriation to
compensate counsel for services already
rendered, aud for such as may be needed
hereafter, until the cases are finally de-
cided.
BACK TAXES OF BALTIMORE AND OHIO
RAILROAD COMPANY.
Under a Joint resolution adopted by
the Legislature, March 4th, 1869, the
Board of Public Works were authorized
to settle with the Baltimore and Ohio
Rail Road Company for back State and
State school taxes due up to the 3lst
day Of December, 1868. Accordingly at
an early day after the adjournment of
the Legislature, the Board arranged for
a conference with the authorized agents
of the Company. Several meetings
were held, but final settlement Of the
differences between the State and the
Company was not reached until the goth
day of September last. Upon that day
satisfactory eompTomise was agreed
upon: the Railroad Company consent
iDg, upon the execution of a proper re-
ceipt by the Board of Public Works, to
pay over to the State, in satisfaction for
ali back State and State school taxes
due by the Company, up to the 3lst day
of December, 1865, the sum of $4,000.
This arrangement was carried into effect
and the amount agreed upon paid into
the State Treasury.
That you may more easily understand
this settlement, it may be proper for
me to state, that the whole amount of
State aBd State school taxes assessed
against the Company up to the foIego-
ing date, was S73,500. In some counties
the assessments were manifestly too
high: in others too low. Some few
counties, through which the road passes
aud which were much exposed during
the war, were released by the Legisla-
ture from the payment of taxes for few
years, and it was claimed that Rail Road
property in these counties was also ex'
empted for these years from taxation.
After carefully considering these mat
ters, and many others which it is not
thought necessary to mention in detail,
the result already stated was arrived at,
and the whole matter relating to back
State and State School taxes satisfsc.
torily and, it is believed, finally adjust
ed.
MILITARY CLAIMS.
The balance due the State by the Uni
ted States on account of monies ex.
pended in organizing, supplying, and
paying military forces during the war,
which was withheld by the former Sec-
retary of the Treasury, under the pre-
text that West Virginia was liable fo1
the interest on certain Virginia bonds
held in trust in the Department
,f kn InNa