Lyon County times. [volume] (Silver City, Nev.) 1874-1907, 1880-02-28
A VICTORY FOR THE PEOPLE.
THE ASSESSMENT on THE v.
& T. r. r. SUSTAINED.

c. P.-Judge Seawell's fnstruc.
lions. -tg,gs 3
The suit begun by Lyon county
against the Virginia & Truckee Rail-
road Company, to compel that COM
pany to pay taxes for the year 1879
upon valuation of $25, 900 per mile
OF main track, and $4,000 per mile of
side track, resulted, in the District
Court, at Dayton, last Wednesday, in
verdict for the full amount sued
for. This verdict was reached after
about two hours consultation, the
jury being unanimous. The railroad
attorneys tbereupon gave notice of a
motion for new trial, and Judge
Seawell granted a stay Of execution
for twenty days.
q THE COMPLAINT AND ANSWER.
The complaint filed on behalf of
the county reeited the facts in the
case, rbut did not state how much of
the railroad was within the, corporate
boundaries of Silver. To this LAcHEs
the company objected, whereupon
Judge Seawell ordered the complaint
amended to NEE; the objection. Tls
other denials or averments of the
company's answer we're flat Asses
sor Brant valued the main track at
$4,000 and the side track at $4,000
per mile, and that such was the cash
value of the railroad; that, notwith.
standing, ], r. Shaw, J. G.. Macken-
zie and George Burrier, County Com
missioners, raised the valuation of
the main track $4,000 and that of
the side track "a, 900 per mile; that
such increase was unconstitutional,
illegal and fraudulent, and in sup
port of this averment the valuation
of the Central Pacific railroad at only
30, 900 per mile is cited, This road,
the complaint AYERS, is worth as much
If not more than the Virginia and
Tuckee Railroad, yet the valuation
was allowed to stand as fixed by the
Assessor. The reason given by Chair
man Shaw is averred to have been
that the Central Pacific would fight
in the courts IL the valuation were
increased. The answer further averred
that the Boards action was moved
by divers improper motives and ilie
gal considerations; 1t also averred
that the road bed iu Lyon county
was comparatively valueless, and that
it was worth no more than $1,000
per mile, and claimed that. the Gen.
trail Pacific having greater cash
value, it was the duty of the
Board Of Equalization TO place both
roads at the same valuation.
THE RoLL OF HONOR.
Both sides appeared in court last
Tuesday, the day set for the trial,
and proceeded TO business The fol.
lowing jury was impaneled, after the
usual legal sparring:
j. L. Campbell, Foreman; Dave
Graham, A. NJ. Cromer, o. s. Brooks,
William Meserve, II. W. Arnold,
William Youren, George Sales, s. B.
Heidenricb, William Ellis, d. Chris
man and John Garrett.
Several witnesses were examined,
but no material facts we're ELECTED,
excepting that E. B. Ryan, general
tax agent of the Central Pacific Com
pany, who affirmed, on his oath, that
the FlFTY-TWO miles of the Vir
GINA & Truckee Railroad Company
paid MORE than TWELVE HUN
DRED,ODD miles of the Central
Pacific Road. 3
JUDGE sEAwELL's INSTRUCTIONS.
His Honor Judge Seawell gave
the jury the following written instruc-
tions:
The jury are instructed, that if a
fair aud just valuation was placed
on the Virginia s. Truckee Railroad
by the Board of Equalization, it is
no defense against the payment OF
its taxes, by the defendant, that an
differentiation was placed on some
other property, or that the Central
Pacific Railroad was not assessed as
high as it should have been.
In estimating the value of a rail-
road for the purpose of taxation the
cost of the road and its net earnings
may be taken into consideration. If
therefore, you believe from the evil
dence that the defendants road nee
Al. ....s. AOk mn 49,. ..~;l =: =.