Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1879-11-27
THE AIRLINE INJUNCTION.

Judge Bond, at Baltimore, has granted an
injunction restraining the comptroller-general
from certifying the assessment of the property
of the Atlanta and Richmond Air Line Rail.
road for taxation, and restraining the county
treasurers from collecting any taxes said to
be due prior to March 18th, 1878. The
grounds upon which the permanent injunc'
ton is asked are explained in the bill Of com:
plant and for relief, which has been served
upon the proper officials, and which will
probably be argued on motion to make the
Injunction perpetual at the present term Of
the Circuit Court, which convenes at Colum
bia to clay.
The complainants, who are represented by
Gen. jas. Conner, are Jas. H. Young, G. w
Smith and L. J. Smith, Of New York, who
own four hundred and fifty shares OF the cap
ital stock of the Atlanta and Charlotte Air
Line Railway Company. The defendants are
Comptroller General Hagood and the treas
urers of Greenville, Spartanburg, York, Pick
ems and Oconee counties.
The complaint sets forth that the Atlanta
and Richmond Air Line Railway Company
is composed of the Georgia Air Line Rail
road and the Air Line Railroad in South
Carolina and North Carolina consolidated
under the name of the Atlanta and Richmond
Airline Railway Company in June, 1870
That the Airline Railroad in South Caro-.
lima, by virtue of its acts Of incorporation,
was vested with all the rights and privileges
and immunities granted to the Greenville and
Columbia Railroad, and that these rights
and immunities were vested in the Atlanta
and Richmond Railroad Company by virtue
of the Act of consolidation. That the At.
lanta and Richmond Air Line Railroad was
sold by order of the United States Circuit
Court, on the 9th of December, 1876, to Mo.
ses Taylor and others. That the purchasers.
by virtue of an Act of 24th March, 1876,
ito enable purchasers Of railroads to form
corporations and to exercise corporate pow
ers," &c., filed their certificate of incorpora-
ton as required by law. That, subsequently,
the three railways were fully consolidated in.
| to the Atlanta and Charlotte Air. Line Rail-
way Company. That in 1873, and prior to
the sale of the road in December, 1876, taxes
had been assessed by the proper officers OF
this State on so much of the real and per-
sonal property of the Atlanta and Richmond
Airline Railroad Company as was situated
in the State. That an Injunction was subse-
quently issued by the United States Circuit
Court, preventing the collection Of taxes and
declaring the property of the company free
from taxation. That on the 18th of March,
1878, the General Assembly passed an Act
to repeal Section of an Act to enable the
purchasers of railroads to form corporations,
80 far as the said section relates to the Allan.
ia and Charlotte Air. Line Railway Company,
which Act prescribes "that from and after the
passage of this Act the property of the At
ianta and Charlotte Air. Line Railroad Com
pany shall be assessed in the same manner.
and the said corporation shall pay such taxes
at such times as are now paid by other rail-
road corporations within the State liable to
taxation" The complainants contend that
in this Act the State conceded the existing
exemption from taxation of the property of
the company, but that, Notwithstanding the
Act which fixes the time from which the prop
erty of the railroad company became liable
to assessment and taxation, the county audit
ors, under the direction of the State board of
equalization, have assessed the taxes on the
property in the following counties at the fol-
lowing amounts and for the years 1873, 1874,
1875, 1876, 1877 and 1878: The aggregate
assessments being in Oconee county, $l2,-
1890; Pickens, $l9,179.20; Spartanburg,
34,8S934; Greenville, $12,225.44; York,
$4,851.20. That these assessments have been
confirmed by the comptroller-general, despite
the protest of the complainants who announce
themselves ready and willing to pay the tax.
es which have been assessed since March 18,
1878. 1t is also stated that no assessments
we're made upon the property of the company
from 1873 to 1879, but upon the rendition
of the judgment of the Supreme Court of
the United States in April. 1879, declaring
that the Atlanta and Richmond Airline
Railway Company was not exempt from tax
alton, taxes for the years 1873, IA, rs, 76,
II and '78 were assessed against the Atlanta
and Charlotte Air, Line Company, and after
the proper time for making the same had
passed, and that these assessments were there
fore illegal.
The complainants state that they called
upon the officers of the road and urged them
to resist the payment of the taxes, but were
advised that they were powerless in the prem
ises. An injunction is therefore asked re-
straining the comptroller-general from certi.
flying or giving any valuation of the property
of the Atlanta and Charlotte Air. Line Rail-
way Company to the county auditors that the