Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1882-10-02
A DEFENSE CT BON. II n. EsTEg

EDS. RECORD UNION In your comments
upon the decision Ct Judges Field ard Saw.
yer in the railroad tax cases, in which cases
it is held that the provisions of our State
Constitution in relation to taxing railroad
property violate the fundamental principles
Of taxation, and are therefore void, you reflect
severely upon tie members of the Constitu-
tional Convention who framed that provision.
Mr. Estoa, the nominee Of the Republican
party for Governor, is not amenable to this
criticism. Every candidats for office i; en-
titled to hsve his record truly presented to
the public, and to have it fairly passed upon,
and any Misrepresentation OF his quslifics-
lions for the position which he seeks is not
warranted even by the license OF political
campaign.
Mr. E,tee is an old citizen of this Sta.e.
and lawyer of marked ability. II he yielded
ia The Constitutional Convention his iudg-
ment as q lawyer. and for the ssks of tempo
rary advantage agreed TO insert in the State
Constitution provisions which he knew to be
violative OF the fundamental principles of our
Government, he would not deserve to be the
candidate of a law-abidiug party like the Re-
publican party. and if by chance ne should
become a candidate. the fact that he had
done these things would absolve the party
from its allegiance.
That Mr.. Estee has not siuned in this re.
spect the record not only shows, but it also
appears from that record that he took lead
ing part in the debate upon the provi:ions re.
lating to the taxation of railroads. and from
the beginning to the end IF that debate took
the very position which both judges Field and
Sawvar hava Haterpniua1 t,,h he S,;l
Mr.. Estee land l or IL from re deostes In
the Corstituti nsl Convention. vel Rage
1881, spa@@kiug OF the provisions contening
/ upon the State Board of Elualiz atom the
| power to assess railroad property "My
| objection is that l an opp osed 10 this cen
traliz ,tion. | am in favor Of the local au-
thoritiss making the original assessments
There would be COZ lcs of jurisdiction
which might lead to serious results aud Cause
the loss of the entire tax on the railroad PR p
erty of the State. We had batter leave It as
1t is let the local Assessors make tho as
sessments. and the local Boards equAlize
them, and then let the State Board correct
| them"
1t will be seen that Mr.. Etes strsnuously
| opposed vesting these vast powers in GEN.
| trail Board. and that he pre- iicssd thas the
result would be tbs loss of the entire tax on
the railroad property of the State.
Again, at page 939. Mr.. Estee, speaking on
the same topic, said Now I oppose, md l
! bal eve when they come 30 examine this mat
ter. three fourths OF the Convention will Cd
| pose any proposition which interferes with
the uniformity Of asse smeats. Everywhere,
in every Stat, almost you will fad that the
| established rule for raising money for the
support Of the Government. Here you are
violating the very first rule. You ara yiolat.
ing the very first rule which We laid down,
| by providing one rule for the taxation of rei
roads, and another rule for the teSation Of
other property. Whenever you % that, yon
are laying the foundation fer trorble AVID
op ming loophole through which these cor
poratiops will escape taxation. We onrht TO
adopt Uniform rules of~taxation. and tax
railroads as all other property ia tared-st its
full cash value. Lstthe local assessors assess
it, and let the local Boards equalize it !: and
then to remedy the evils spoken of bv the
gentleman let the State Board of Equslizs.
tion see !nat this property is assessed alike in
all toe counties Of the Safe, aud in that way
you will accomplish the object aimed at.
N5x, for one, protest against this ne aning
the provisions relating TO the assessment Of
railroads by the State Board of Equsliz .tior
because it is contrary to the trua principles CT
taxation be0suse the very fundamental doc.
tTines of taxation rest upon the proposition
that every dollar shall be taxed by a rule
which shall be uniform throughout the State.
Tax railroads in each county like other proper
ty, and let the same officers do it, and then
see that thu Assessors do their duty. l am in
| favor of one universal rule, and thu motion
to amend by striking out ought to prevail"
MIR. Editor, you viii see from these quota
tions that Mr.. Estee is sound constitutional
lawyer. He Lot OF ly assert d tie correct rule
that the fundamental principles of orr Gov
eminent require taxation to be laid by some
rule of equality and uniformity, but his
position upon this subject wac as advanced
as that of Judge Field and Judge Sawyer.
Mr.. Estee, from his legal standp oint, not
only foresaw clearly that the constitutional
provisions in question could not be upheld by
any Court but predicted they would net.
Mr. Estee had the boldEsss TO maintain this
at that time unpopular doctrine upon the
floor Of the Convention and to stand out in
defense of constitutional guarantees For
this he certainly deserve, the respect and es-
TEEN of ali good men. REPUBLICAN.