, 1875-09-30
TAXATION OF CAPITAL STOCK.
Conflicting Opinions Of the Illinois ST.
prenls Court and the United
States Subordinate
Judiciary.
Appeal by tho State 10 the Su.
pre1nc Court Of the United
Stutes.
Efforts Which tho Attoruey.9eneral Will
Make to Get IN Early Hearing.

spsctat ptspateh fo TAt Chfea,o Tylauns.
SrRisor1ELu. lii, Sept. 29.-Tho following
circular waH isaue.i from tho Attorney g Gonesars
oico to-day, aud will no doubt he tho caurn Of
preventing, n great deal OF unnecessary and e1.
pcnsive li.lgasfon:
HrA7E or ILLIAnip. ATTORNEY HE4EnAtA OrrIcE
R.sirrs ant fonnty Cot-:tpr+ nf ii,nop II asn,1
this necessity q answering npEou. letters Of Inquiry,
an'I 70 convey tho Gi6rhd information to those inter
n', u ths suits lenne IN lib fraer.I Courts. to
at.esuetl acaina. railros1 md other ccrporssont.
S" are aware that the Supreme court ot thc htat',
,Y,st Of sh~ Nessn,s .~ Of tho State respee.is tho
rna'na. These decisions VI the supreme Court aro
sh.'n which eau lie turnahed to those who may vtsb
70 n's u: r.m" Af.cs The supsene Court had thus
tb9ss who had resisted she payment Of such
,aTT. ,Gt nte or 'note Of the non.rcsideut stock
organized unrr the a~a Of III. state, with hut few
osreltiohr. al:d hia in the Encd States Courts In
,ss F t{ 1 saein ps.ret, e he sst
taxrt. upon substantially tht as.nv grounds ~ had
teeu decided by We supreme Cont pf tho STATE to b.
tionA t:vt1e'! wert argued ngh oil both ride. In
the United slatta cremt Court Al Chicago In March,
lsT4 ant snlAerutntly ,e!ose 1n,gf< Dtuu.nond aud
Treat At Springfield In june Of It. rains IL A. md the
question VISA then taftn under avl.tt4cn, b. Judge
nran'nona; 70 dsteruue wa-htr h. ~olld follow tGe
solvc :Ae sunnsons No formal d-cson ot h. ques-
,!os s1oa I'd, y. annoareed Try .to fsesa Circuit
noai dcl!' "rFt III. oplntnn pab;tshtd In The nu.nhtr
;t T.. ths ., cntesso ht7ai ,>er., d.ta Aprti ID.
fsarri of.a c@:.iuu.i to u sr.ns 's njuactleus sus
asaInss suli ~ .he colles.iou e ,he :axcr s4essed
where the PARTIES FAXED therefor Dy reference to ths
ooEinlon Of Indsc bFummcna, published in lie Ltya'
at4eE'ea under thc designation ,asal .tocF H.
va! bat ai.o held tint the hct,on Ct tAe s.a,e Board
~. % Of hs f.a e ts f
tans.bo proper:y of r4tIsosd corporations tLe
saricu. soun,,s< tas tho rposs, of ts:ssion
followed TIN. indse Drann,out xould no. only ersat
caaI stick of corporations generally but .so t.tts
assessed upon fle tangible property Of railroad corr
1.s y1 s' noSs: Ss:s @ NJ, 5.s
To r*tan tbc collection Of ts.cs nssessed upou the
s1nEtts prapcrty bn' At length yielded 10 tue orll-
t;ons 80 - to Include The tases asatsssd upon
The tsngtlle property oi raalro.tt corporations when
wAlsh lie Federal Court held the assessment Of ,he
taEthe property OF railroad eoFpofatuns to ba illegal
war mat 'he s:a,t p,ard Iasea he val;on p.ee
ii The Auditor wtthnu: flint siS1ng nolco 10 tbs cor
IorAuoua concerned Of their intention 20 to do. No
showed IN ground why the corporation should not At
eas. pas The tax upon t.e valuation whtrh they tAon-
Court ought require them to do do '.' so a. a.
conditional 10 the granting OF injunr.ious for tia
residue Of tue tax. fudge ucdsest sustained this
view. and. accordingly, in one two caHcs granted
injRucttons ur"n this condition. Subsequently, tho
luestion srfued stefo.c both the Judges at CHI
rngo and the rtHu!t WAS the Court rearAcd Into TIA
| former i3tit nf granting tutuuctiana restraining the
cp<s:tion Of all snc.. ta1ss including that upon Tho
plaesd on theis property. THIS being Tho csse.
~ alternative va left tns to rrarb nnc Or mora
which a.pealr could ha prosecuted to the snprc1ne
Court Of the United States. We accordingly nts 4n-
sss.s in thrse 81 .hs cassa. v11 tha. Of s chlago,
xos. aud tie esrs wansS Railx.S &c conpsay' as
aud havo succeeded tn Rctint: nna1 DEGREES aud per
s.aes In tina TO submit ns same to that court ii .e
term commencing the second Monday Of Octohsr
next havo tht transcript Of tho records nado IN,
tho es*es fer hcasIR ln that Court aau hops to haye
taeH, de:td,l w1thta few monns, In shs ordinary
sachei fer argument in the Sup1ene Court In Ices
than two yeaf,. hut th' Court has to advance
iap VI appeals from drrses Tt.tralninx lie eninrce.
1ncnt Of State ievenuy laws. tiitM BtAtes Revenue
e t. ss,s 4 os. 20 .s sS '
privilege In rtseet to these au tnteplt in be-
half Of the stste to .plyo t. Court for such au
motion II allowed. tho will probsby te ARGUED
and decided during the coming winter. When she
United stasos aa1teu,e Court have decided tho qutx
touA involved tu tho which have been a7rc4Ir3
the Federal Circuit Court, Will, matter nf eoursc
sp1ay the, asa'o principles 'taus settled ia tbs
various other cates rend!ng t4fore them. In tht
meantime, II is thought not 10 ho advisable le
pre.t tho other case. ~he,c temporary tnjuncttons
have been grsnie! "a nnal dcerets hut rert then
to frnatu tu statu gno until 9tt lacistnu Of ths
t'ulttd states snrrene Court. There general IN
derstapdiua 10 this eject between counsel upon tn,
| opposite Etds 1T The and myself. which meet
with the sproyaf Of the Judcsa uf the United Btact
Circuit Court Should prepare the o&hcr castA 70,
hearing and insist on dAat decreess at the presen
time thotnted States Circuit Court would Undoubtedly
bimply make perpetual the temporary iujuucttons nov
PENDING, aad thus place /. beyun our power to rrv
cuss their dissolution tn thu Supreme Co,trl
should decide tho appealed cases tn our favor. an
| VERY respectfully.
JANIS f. EpsALI, rney-uensral,