New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1876-05-01
To the Editor Of n. Chicago Tribune.
ILLINOIS RAILROAD TAXATION.
DECISION OF THE UNITED STATES SUPREME COURT
AN INJUNCTION on TIE TAX-CoLLEcfoRs re-
FUsED-GRoUNps or THE DECISION.
GENERAL PRESS DISPATCH


AN INJUNCTION on TIE TAX-COILECfoRs re-
FUsED-GRoUNps or THE DECISION.
GENERAL PRESS DISPATCH
washington, April 80. The unanimous
opinion Of United states supreme Court, delivered
by Mr. Justice Miller, the Illinois Railroad taxation
cases, establishes the following propositions
FIRST: Neither rregIlaIity In he proceedings, excess
In the valuation nor hardship OF the law II " he contf-
tutional grievance remcdiable by sut III law
viii authorize injunction against the collection or
Second This rule ia founded on the principle that the
levy Of taxes /, legislative ana not jndlcis Junction.
and also necessity that the taxes. without which
the STATE caunot exist should be regularly and promptly
Taird Tho sarie rigid rule would probably not apply
TO levied D. municipal corporations Tor corporation
Fourth No Injunction preliminary final. can he
granted o stay collection OF taxes until Il j. shown that
iii Inc ayes realty due have been paid rendered with
out demanding "a receipt In iull.
Tih Ihc Constitution Of Illinois declares in express
term, that certain persons corporations engaged in
sU.cia nrsit. tqv be- taxed by general iaw uniform
~ ~" class upon which ~ operates ard undeT ths
provision statute moi Unconstitutional witch pre-
scihes h,rent ri" OF taxation FOR railroad companies
Sirta Nor doe. violate any provision OF the Censti-
tuition 81 tie United states
Ssrcah TIE capital stock fraclscs and all the real
10 ytinu and rule that a.eeraius the vaiue Of MI
thi ~ asccrtaiung the cash value of the funded debt
ard OF tie ~ the capital stock as Tie basls OF ~
segment. r. probably aH iair - any other. ,
EfghM Deduotng from this The assessed value OF an
taxed leaves the real value % the capital stock and fran
chsc subject 70 taxation ~ justly q" any o'hef hioue All
modcs bcng more or less imperfect.
Ninth IL s neither In conflict with TIE Constitution on
Illinois uucquitaDc t!at t- cnt, ta1abie polcriy
of the rauroad should DC asceiantd ~ iho Sait ord
az Fsualzati,n. and that Tho state county and city
taxes should be collected WITHIN each nthieill! on
t- assessment IA the proportion when The l,n n lac
road within such municipality bears to the whole length
OF the road within tac state. ,,,
T,u The courts cannot substitute thtr judgment 10
10 valuation foI that bf the Board . ,
Ekrenh Tie Supreme Court " Illinois hf wing decided
tl The law complained 81 Ia thcse Is valid. this
court adopts that decision aH rule to be followed IN '
T,ceiGh DOCS n follow tiat IN where the pro.
cecdings faulty Illegal, that court o. equity VIII
MT large part should Ic paid. rrd y not paid the com
plainat would escape taxation aogctheri The gues-
ton rendered necessary by the debts Of the United
states Of the several states nnd 0i the counties ciitr
every pns-blr e1pedeu cyadr Ito 'orco. Il has been
div declde that neither the mere Illegally 0f tic
IA contlaneI or nor Injustice irresuarty. OF
thcm-elycs give the right 10 IN injunction.
rho Tufsd states has q complete system for the
re1on Of Injustice to taA payers bat there place
i'm FOR application To the Courts uu aflef tho AK j. PAID
An acc oi 1867 covers this point particularly This IL
vie rocy II il founded on the simple philosophy
ierycd iroll ihe cxperohcc Of hges Vat thc PAYMENT
Strip,enf means against a reluctant aud often
advised sentiment No court OF equity WILL therefore
allow s injunction TO Issue 20 restrain their act1 eA
cent where II appears that tie enforcement oi the tax
w6uld lead 10 multiplicity OF suits OF produce irpa
Die injury when The properly Is rear c7i'e np
cloud upon tine tile ol to complainant before ne aid OF
n couri Of equity can be invoked. Inc oGIdt MI AZ
ways incline 80 require clear case "f culube rfei h
fore N viii sustain Injunction against Tie COLLECTION
OF a tax, which is part of the revenue OF state ,,
Iut there IL another principle Oi equitable JnflspIu-
dcucc which foris IN these cases the interference OF
cnr m aurrry IN favor OF cOmplanauts IL II thnt UNI
yrrsl 1c wnich requires that he who seeks equity NJ
I'm. hand. Of the court must ifs do equity; IL II cl'a
tbat the rondbcd within each county Is liable 10 be taxed
ri the same rate that other property 10 taxed NhyhHe
moi conplaiuanis pad tins taxi
BEFORE c0mplauants seek tue aid OF the court TO he re-
uryrd Of the excessive tax they should pay wEat Que
efore hcy ask equitable relief they should 90 ii JUS
, IA il prc ss3ry To- enable the court 20 hear tlicui
II IL n that oar Judgment concur WIN that
of he state Court and leads ne 10 the same concusos
The drrrcf in all these reversed Inc cases
en-, rIuau,ca 10 Inc Circuit Court with directions 10 as
solve tc injunction granted IN each case ana 10 dSiSs
billg.