Savannah morning news. [volume] (Savannah) 1868-1887, 1881-08-18

ResuminR the topic that has occupied US
for several days past-to wit: The late ad-
visory Recommendations OF the Railroad
Commission to the GoVernor-we come to
the third head of these recommendations,
IN which they modestly ask to be invested
with full power and authority TO assess the
taxes on railroads and railroad property
throughout the State. It Is difficult to see
why the Commission should demand this
extraordinary authority. II we mistake
not, they have heretofore complained that
their duties were both arduous and compli-
Gated. The subject Of taxation strikes us
as entirely foreign to the object and pur-
can only be explained by their inordinate
desire to be clothed with large Increase Of
power and authority.
We will not discuss the question of taste
or proprietY involved in this demand for
an enlargement of their already high pow
ers, but will proceed to review their sug
gestions upon the subject OF taxation. They
ask for power to revise the tax returns of
the railroads and report the same to the
Comptroller, after careful examination and
verifcation.
The charters of the Central and South
western and Georgia Roads contains this pro-
vision THAT said railways and the appur-
tenances to the same shall not be subject to
be taxed higher than one-half per cent. upon
their annual net income" The Code of
Georgia. section 103, requires the Presidents
OF all the railroads Of the State to give In
under oath to the Comptroller General the
tax of their roads. The Commissioners
give no good reason why the present law,
under which we have lived and prospered
so many years, should be changed, and we
apprehend that none can be offered.
They certainly do not suppose that II
their recommendations are adopted that
they win be able to effect or change the
above charter, provisions and exemptions,
since the constitution of 1877, at the close
of what is known as its railroad provisions,
in paragraph 8. section 2, says: ''No pro-
vision OF this article shall be deemed, held
or taken, to impair the obligation of any
contract heretofore made by the State Of
Georgia."
Now, the charter of the Central, South
western and Georgia Roeds are solemn con-
tracts hoary with age, and under these no
additional taxation can be imposed upon
them by any power in the State, and this
has been settled by repested decisions OF
the Supreme Court of Georgia. The Comp
troller General has always presided over the
tax department Of the State Government,
and it is made his duty to thoroughly
study, understand and control the whole
question. The Commission ask that
his power be abridged in reference
10 ThllFOau JdAabOu, anu SucD
powers so taken from him be given to them
without giving any reason therefor, except
by application, ths Y say, that they are more
competent to discharge this duty than the
Comptroller General.
The present Comptroller General of Geor-
gia is gentleman of character and ability,
who has discharged the duties of his high
office most acceptably to the people, and
does not deserve this sinister reflection upon
him, and who. should his acts on this deli
cate subject be as judicious In the future IS
they have been in the past, should continue
to be entrusted with the sole and undivided
control Of his department, and any other
policy would be manifestly unwise, unjust
to a faithful and competent official, and
could result only in harm, and not subserve
one good or useful purpose.
The Commissioners recommend the House
bill, now pending, requiring the railroads to
pay county taxes, and say that the ma
chinery of said bill might be improved by
requiring them to look after the assessment
Of both county and State taxes, betraying
therein, as they do everywhere in their re-
port, q strong desire for an increase of power
and authority.
Now, this bill so strongly endorsed by
the Commissioners, is clearly unconstitu-
tional, because that instrument provides
that all taxes shall be uniform on the same
Glasses OF property III the SJdLe. II Sucn
a law was passed it could not operate alike
on all railroad property in Georgia, for the
reason that the Central, Southwestern and
Georgia Roads are exempt by the charter
from such tax as above indicated, and,
therefore, they could not be uniform within
the meaning of the constitution.
But there are other valid reasons why
such law would be inequitable and unjust,
and these alone should control the action of
the Legislature upon the bill.
The large and wealthy corporations
being exempt from the operation of
such law, the effect would be to i'm
pose heavy burden upon the weaker roads
now struggling to exist. 1t would beias wise
and as equitable TO pass law, taxing the
poor Of the State and exempting the rich.
The bill proposes to make the railroads
pay county taxes, and this would work in
equitablY, because there are a great number
OF counties In the State that have no rail-
roads, and as the roads would, If burdened
with taxation of this kind, necessarily have
to Increase their rates to meet them, the
effect would be to make those counties hav-
ing no roads pay heavily to the support of
counties having roads.
The Commissioners appear to forget in
every view they take of this question that
the railroads of Georgia are largely owned
by the people of Georgia, and that it would
be wrong to rob them-the Georgia stock
and bondholders-by taxation for the benefit
of a class having no interest in this species
Of property.