The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1880-03-12
TIE RAILROAD DECISION.
Judge Snow on Taxing the Pacific
Roads.

d SALT LAKE CRY, March II, 80.
e Editors Herald:
E Sir:-Some days ago 1 saw in the
HERALD the statements OF yourself
' concerning a decision of the chic
d Justice of this territory in a matter
q wherein the o. P. R. R. Co.. was
concerned. The case arose under
! our statute, section 80, as there
Z stated. After quoting the section
, you said Mr.. Williams urged for the
( defense that the provisions of this
? law could not be applied to the Union
Pacific, SIS its charter was derived
, from the national government, but
,, he admitted its force as regards local
! roads and the judge held the same
. good; that Mr.. Hoge, counsel for the
? plaintiff, said he could not but be
thunder.struck at the ruling Of the
court, and argued that the decision
carried to Its extent meant that the
territory could not tax a dollar on
railroad properly whose charter was
derived from the national govern
ment. Now, as it is a part of my
duty ID enforce the collection OF
taxes, l beg the privilege OF saying a
few words through your paper. at
an early day il YVES believed by many
that the doctrine often held that
Congress could not mske, or authorize
to be made, in the states internal
improvements, such as railroads and |
could do it in the territories might at |
some period cause 4 conflict OF au-
thority productive of litigation. True
it is that the U. Z. r. &. Co., and
G. P. r. R. Co., derive their author
ity from an &c. of Congress. They
were permitted by Congress to con-
struct and operate their roads in the
territories. They united their rails
in the summer OF 1869, in this terri
tory, too late for taxation that year.
In 1870, was the Encouragement
of the territory, and as such it was
my duty to advise as to taxation.
Then my own doubts on the subject
led me to keep slleLt on taxing the
railroads. Between this and 1871, L
arrived at the conclusion that these
roads, like other raiITOa1s. were tax 8
lble in this territory. They were !
assessed under our law as it then :
stood. The U. 2. r. r. Co., paid !
heir tax under a protest. In 1871, t
ate in the season, | saw in a news
paper the opinions of Judges Dillon
and Dundy sustaining my view. The
case arose in Nebraska under q law 5
passed when that state 1Tas a terri.
oTy. 1t was a bill 10 restrain the col
ector of Lincoln County from collect
ng taxes on the COmpany's property.
rhe property of the company was
assessed or valued at a little more
han S3,900,000. The property OF Il
ne ether taxpayers of the tax district y
gas valued or assessed at a little less
han SAG, 900. The tax on the rail Z
DAD property was little more than \
II, 600 distributed under the Ne
raska law to various purposes among
which we're for state school fund, S. a
Sc; 'or district school purposes, 81, 835; a
1tal, So, 872; nearly as much as was II
3vied on the property of the other
axpapers Of the tax district for all
The reason assigned in the bill for
be interference of the court was that Of
be State of Nebraska had no power h
} subject to taxation for state pur- >,
oses the roa5-bsd, rolIing-stock and IL IL
ther property necessary for the use ~
nd operation OF the road, such a u
over resting, as it was as ~
srted by the bill, III the III
of the United States. e'
s before said, Judges Dillon and .e
)undy decided in favor Of the collec. 10 10
lr. The company appealed to the "
1preme Court OF the United States. u
be case was decided by that court at as
g October term, 1873; reported in Z
Sin Wall, 5. Eight judges were On -
Re bench. The Judgment of Judges Sc
)illon and Dundy was affirmed. Mr.. u u
2. NJ. Eysrts for tle company, M-. "
. NJ. WoolWOitA for the collector. =
according to my ideas, the argu- u
1ents On both sides we're good. The p
Ourt-fye jldges against three 81
firmed the judgment of the court ol
Glow. Mr.. Justice Strong delivered '"
ne opinion of the court. Mr.. Justice p.
radiey, with whom was Mr.. Justice ~
ield, delivered the dissenting opin- L.
u. Mr.. Justice Hurt simply dig CT
.nted. DIR. Justice SWAyne coz 70
aired, with d qualification. 10
| have now to aid that legislative IN
cts often cut keen and deep; so also al
D decisions of courts; yet one must
gislate and the other decide, and
le suitors submit. Questions so nicely q,
alanced as questions of this char al
,ter often greatly perplex, yet once u
scided they become a rule of action
I'd OF property. Al
Since that decision neither OF these
so far as l know or have
by reason TO believe, have neglected
gay their taxes or protested against III
aging them. All this time they
ave bad able counsel, and if they in
nded to raise this question again JO
icy would have done 60. | have 10 ps
JASON 10 believe they will.
Our law operates equally. The
ational and local roads are taxed on
le principle of equality. The asses
1rs and collectors of the counties
lIo1gh which these roads pass are te
especially requested to assess and st
D lect the taxes on these roads for 70
liz as in former years. le
Yours truly, OF