The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1882-01-26
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The Case Of Auditor miller Against the
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There will be commenced In the Supreme
Court Of Appeals in Charleston this week a
case Of considerable importance and interest,
involving large amount Of money and de.
pending upon yexed questions Of law and
equity. The suit originated in sx.JudRe
Mslvin's Court in this city, in an application
filed by the Cherapeake & Ohio Railroad for
an injunction restraining Auditor Miller
from certifying 10 the Sheriff. OF the various
counties for collection the taxes Is.
seaSed against said railroad compa.
n.y. Judge. Melvin granted tempo
raty Injunction, and on the 9th day Of June,
1881 the Circuit Court Of Ohio county, upon
full hearing OF tho cause represented, over.
ruled the deiendAnts motion TO dissolve said
Injunction, and decided that all the taxes
named In the bill assessed against said com.
pAny were illegal and void, aud that said
complainant's property could not Be taxed
In any way In the State Of West Virginia, be.
cause exempt from taxation, and forever
prohibited, restrained and enjoined the De.
iendant as the bill prayed.
An appeal was granted, and the case taken
up. In the present trial the State, or really
Auditor Miller, Is represented by Attorney.
General Watts and ex.Attorney.G General
White, while Col. w, H. HOgOman and Col.
Robertson arc counsel for the railroad.
The railroad company's claim Is based upon
clause IN the Act passed by the Legislature
Of West Virginia, March /, 1850, incorpora.
ting the CoVington & Ohio Railroad Com.
panyp the franchises Of which the present
! company claim 10 have acquired. The clause
referred 10 Is that mo taxation upon lie
property Of the said company shall be I'M.
posed by the State until the profits OF said
company shall amount to ten per cent on the
capital Of the company"
The Chesapeake & Ohio Railroad Company
was constituted by m Act passed August OF,
legS, . clause OF which provided that: IgThe
said Virginia Central Railroad Company hay
ing undertaken and contracted to construct
the said railroad on the terms and conditions
Aforesaid, 1t Is hereby declared and certified,
that the said company shall hereafter be
known as The Chesapeake & Ohio Railroad
Company and Is entitled to all the benefits
OF the charter OF the Coyington & Ohio Rail-
road, and TO all the rights, interests and
privileges, which by the statutes aforesaid are
conferred upon the Chesapeake & Ohio Rail-
road Company when organized"
It will be remembered that the property Of
the railroad company was, on April ., 1878,
sold by VIM. C. Wickham, acting as a Com,
missioner OF the Circuit Court OF Kapawha
county, to q COMMITTEES OF purchase and re.
organization" which committee was formed
into corporation called the "ChesapeaEe &
Ohio Railirag Company The claim made
on behalf OF the State Is that the act exempt-
ing the original corporations property from
taxation was unconstitutional. the Constitu.
ton at that time in force specifying that ali
property, real and personal, . In the State,
should be taxed excepting certain classes, AZ
church property, ETC., none OF which can be
construed to include railroads.
It is also held that the Chesapeake
& Ohio Railroad Company did not acquire
the exemption from taxation Of The
original organization, even we're II valid
and constitutional; and even II it had,
Il is denied that this exemption passed to the
Chesapeake & Ohio Railway Company by Inc
Commissioners sale. There are other tech.
meal grounds on which the State rests rs
case but these are the main claims on which
the attorneys rely.
The injunction originally applied to the
taxes assessed for 1870 but subsequently II
was extended also to those for 1880 and ISL.
The sums charged against the company on
the Auditors books for the years mentioned
are as follows: