The Carson daily appeal. [volume] (Carson City, Nev.) 1865-1870, 1870-01-27
TIE RAILROAD ASsEssMENr CASE
EGAIN.


inst, expressed an unqualified opini"H
in f.vor If the sustirnm~nt, by N.
Board If County C"mmi-s'on-rs, of ID.
ass. esm~ut levied b, the County Treas
ur-I nrOn the properly in this county al
the v i r. r. Z Co., We Dean il bn'
fair that we should ..cceie to the re-
ou-sr IF .sthr other eide" aid pres-n'
20 this community som. of rh- argu
mems maintained in support vt The mp-
plica'i"n for a reduction # that assess
nent.
The R.ilrosd COmosnv sss"me sew
eral positions, all more or lis '-o-hle.
- questions Of public Pnlicy and Law,
and xe herewirh enuneratr such as nr+
mos Urgently put forward IL is urged.
In The ourstsr', ,h { rniifn.dinz in Ne.
vada is as yet but an experiment; and
that is is impol,tic 10 imp"se heavy
ta1es upon = species of enterprise which
- IN Tvs t"tH"cy uetc. NJ" 'ne ~
sh.r.nre Of which is 80 necessary 10 the
eueres.ful development Of our S'a e's
resources. It is also set forth tina, y
tie ss-essmeut made here is permi' ted
TO remain uudiminished that il will
eoosri.ure a precedent which would
prove dangerous t., if not d-srrucriv.
Of. tue pursuance. BY eap.tslis's, of
such undertakings 10 the fu'ure. lbs
fur her urged thar the railroad in ques
ton has not, as vet, demonstrated it
success 40 an investmeut; AID rh- print
Is strongly pressed that, compared wih
the uniform assessments of such prop
erty in other Statrs, the assessment
LEVIED 10 this case is p-rniiar and ex
eessive. These are some of the more
saiiest reasons tor the application tor
. reduction of the assessment.
TIE learned aud ing~arOus counsel
FOR the comp.ny, Mr.. Hall. er, cited the
Board to Two cases ~hich are some hat
analogous to The one under considers
zion, and which cnue mp for adjndira-
lion before the Supreme Court Of ,h.
State Of Mes York. They are, as We can
only inperfectiy presen, the IN as follow:
10 The case Of the Albany and Schen
ee,ady Railroad Company rs Osborn.
xii Barbour. n. Y. s. g Rp'I-) tn.
Court held il to bs in con,ravension Of
law for the assessor to place valua.
ton. in his estimate. upon the real or
supposed income or pro6t.Sle"ess al
the road. Nothing may he lA~full;
taxed but the real -s'ar- and persona
property of the cOrporntion-thst is TO
gay the lands nron which The rond i
built and the rails, rolling stock, e..
The Court says: "But tie income o.
the road is not taxable. Nor in the
taxation Of either real or personal e<-
tate is the .prrftabl.ness' of the rosn
70 b~ taken INTO the account" Ia this |
case ten mites Of road in the town at
w.t-rvliet, n T., were the subject OF
taxation. TIE Court held it to have |
been shown that the road Was worth
but SEQ 900. The principle was enUnci
at-d that the Railroad Company were |
not liable to be taxed by the town as
SCISSOR at value proportionare with |
that Of the vbols road and the worth |
of the Company. This principle wOult.
We mfr, il carried oa,. debar the as
SCISSOR Of Ormsby Couoty-or the Treas
urer, acting ns such, as the case might |
5e-from placing any other assessment
upon the v. r. r. Z. than such ms
should be based spon is actual vaiur
IS a piece Of property enrirriy within
this couuty-uos taking iuto cOusidera.
tion The fact that The part of the road
1hIch lies here has an outside, snd |
perhaps, more valuable connection,
som. W here else.
Mr.. Hillyer also cited another de
eision of the Supreme Court Of New
York as in support of this principle.
We refer to the case Of The Albany
ard West Srockbridge Railroad cen