The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1872-06-22
TAXING THE PROPERTY OF THE N. L.
AND r. RAILROAD.

TAxING THE PROPERTY OF THE N. L.
AND +. RAILROAD.
We have been awaiting the very SLOW
development of the purposes ana plans
of the parochial authorities in reference
10 the matter of assessing and collect
ing a tax of the North LOUISIANA q
Texas Railroad Company. Months ago
we proved conclusively that this Com
pany. and all other railroad companies
in the State, should bear their "equai'
share of taxation. The Police Jury set
forward to have the revenue laws I'M
partially enforced. At the session OF
this body, last week, two reports were
submitted, and the Jurors seem TO nave
ingloriously fled the field. They TOOK
no positive action on the SUBJECT.
The Parish Attorney reported that
the exemption OF the property OF the
road was unconstitutional, but recohi-
nended delay until some suit now
pending, involving the question OF ex-
emption, but, it appears, as an lnclden-
tai issue, should be decided, because
direct suit would involve heavy costs'
If Mr.. Slack has a clearly uncohstltu-
tional statute to oppose, we desire 10
ask, what has the matter OF costs to 90
with his case?
Counselor Grady, who appears 10
have shifted his position from that OF
tax-gatherer to that of a special pleader,
reported to the Police Jury, in effect,
that he was not subject to the direction
or control, as parish tax-collector, of
the Police Jury; that he was acting as
a State tax-co1lector and was amenable
in all cases to the State ana not the
Parish that he could not pass upon
the unconstitutionalityo OF an act OF the
legislature (although s'oo''' to support
the Constitution,) and that finding an
Act passed in 1868 exempting the Rail-
road property from taxation, he could
not assess and collect taxes upon said
property.
Mr.. Grady appears in u new role
Hitherto he has been able to enforce
the revenue law so as to include prop
erty taxed qualu,gf,slly and to include
occupations not mentioned in the law
at ALL His acute vision has deserted
the &C tackies'' of freedmen never as
sessed, and whom he met by chance,
and we are told that a negro sconsa's
received from him a few days ago, a
tax bill in which she was charged
poll tax of 8 mills on the dollar Albeit,
Mr.. Grady, one of the most "sarchin' y
collectors known i'll this country can't
see how he can ASSESS and tax II railroad,
owning lands, lots, machinery, capital
stock, &C., to the value Of hundreds of
thousands of dollars in this parish alone!
We will briefly remind Collector Grady
OF his tl,0:y.
How dares he, under the revenue law
of 1871, section %, not to inquire as to
all " the taxable pr operty'' in this par
ish? Where is his authority for recelv-
ing rs true and correct, a list of taxable
property, under the same section, when
it does, not include all the taxable pro-
perty the maker of the list has? How
does he excuse himself, under Sec. rs,
for not assessing property not listed,
Wien he is Informed such property is
not listed, and is taxable? Why did
he not, under Sec. 55, when he saw
that this Railroad property was omit
ted, have it assessed by two competent
persons, AS that section Directs
The answers to these Inquiries will
be, of course, that tho Railroad proper
ty is exempt by special Act. And Mr..
Grady says he is bound to respect an
Act of the Legislature, even though it
be unconstitutional. [The act of ex-
enption is unconstitutional
Why are officers sworn to support
the Constitution, if they have no discre-
ton rs to the value and meaning of
that instrument? Can the General
Assembly compel an officer to commit
perjury We leave Mr.. Grady to con-
suit his moral training and conscience
upon this question.
But-and here the analytical probe
goes home-when was the exemption