Sacramento daily record-union., 1882-12-21
The Railroad Tax Case.

fN~i'y eAis 10 near the argument IT
the case CT San Msteo County vs, Toe South
ern Pacific Railroad. The space within the
bar was allied with eminent lawyers. and the
| number OF spectators was SO great that the
door was closed. Judge Rhodes continued
his argument in favor of the county. in con.
Guiding which he expressed the opinion thai
| it the decision of the lower Court il affirmed
the franchise to the Southern Pacific would
be repealed, and there would be no Longer
such company in the State. He appssled
&c the Court to save the State the disgrace
the arguments of the opposing counsel pre-.
vailed. California would be no Longer a soy.
| ereign State. ss without the power to tax il
would be stripped OF its sovereignty, He
begged the Court not to allow the State 20 he
reduced to the level of Territory, to be fed
en- such thin broth as Congress might deal
cut to her. Ex-senator ConkIing followed
Judge Rhodes, speaking for nearly three
hours. He directed his argument first to the
corstitutionality of the provision OF the State
Constitution 50 except railroads and quasi
public corporations from cartnin regulations
as TO assessment. This provision was, he
held, in direc. violation of the terms of the
Fourteenth Amendment. Corporations are
perSpns. That was 2 point so well estab.
lished as TO admit of 10 argument. 1t had
been claimed by counsel fer the county tha!
the Fourteenth Amendment had reference
solely to securing the rights of persons withcu:
distinction of color. lie resd from the Jour.
nal of proceedings of the committee of Con.
gress which framed the amendment, to show
that it went further than that It was true
that the reservation Of the rights Of the freed
men was an Incentive to the adoption of this
| amendment, bat the frsmels of the amend.
| ment embraced other rights in the scope of
| the provision. He built up an ingenious
argument from the enactnents of State and
| municipal Legislatures in the Southern
| States, to show that the Fourteenth Amend
ment wes framed with view also to
their protection rs citizsns. and consequently
TO the protection Of all citizens sgsinst hostile
| legislation of States. The monster Outrage
of the eaectments of the California Ccrsti.
tuition. he held, was wishing upon the rail.
rosd corporations urj jIst taxes, because they
were unpopular corporations. In making
exceptions as to railroad corporations, ho
| held that the State attempted to assess prop.
erty simply in respect to its ownership. A
change in ownership of TIE property OF de-
PENDANTS tomorrow would relieve it of the
burden cf these taxes if it were disposed of
to Individuals. This is ciesrly discrimiua-
tion against railroad corporations, in viola
tion OF ths rule of the Constitution of equal
protection to all classes. He opposed the
| view of counsel for the county that return
made to the Board Of Equalization of
all the property of the company was
equivalent to entering the property for
taxation, and arsusd that defendants
have been Disseminated against here in not
providing sufficient notice of the increase of
the assesssble value of their property. Cen
sequentiy the assessment was not according
to the dus process of law. The Supreme
Court held, he claimed, that any legislation
by Ststes tending to the destruction of the
property of constituted Federal agents was
unconstitutional. These national roads were
Federal agents. The Government could ere.
ate an agent by its suthori.y, or il could vest
an already created agent win this authority.
1t had given the frspchise to these national
roads, which it was not within the constitu.
tioual power of o State to tax.
Mr.. Conkling was followed by the Attor.
ney. General of California, who had lust be.
guG his argument when the Court adiourne
for the day. He will continue Tomorrow.
When Interrupted, he was arguing on the
strength OF the decisions of the Circuit
Court OF Caiifornis, and that the acts of the
State Legislature were not subject TO iadiciaI
revieSe.
Congress.
WASHINGTON, Dscember 20Sh,-Iu the
Senate today Hale reported the House re-
cess resolution, which upon objection went
priasion bill passed after brief debate, ana
consideration of the civil service bill was re-
sumsd.
In the House the bill permitting retired
army officers to hold civil offices in Territories
passed, and the debate upon the postoffics
appropriation bill was resumed, at the close
OF which the bill passed as amended.
TrenOr ". Park Dead.
NEw York. December 2o.h.-Trenor w,
PARK died on ths ete5iaer bound for Aspin.
wall. He died Of paralysis, December 18th.
His body was e;nbelusd and will he returned
from Asgir wall on tie steamer San Blar,
which arrives hsrs sbau. Jsauary 1.t.
(sECaND DgsPATCH.I
New YURK, December 2osh. - Parks
death is severe blow &c tas Mutual Union
Telegraph organization, as he had SO much
faith in the concern that be backed il heavily
with his IL fuence and money. By his death
one of the boldest, heaviest and most success
full operators in Wall street is taken away.
q p to the time of his death lie was President
of the Panama Railrosd, in which il is said
he held 81, 500. 900 worth of stock. He was
interested in several Vermont railroads, wss
Director of the Pacific Mail, also Of the
Wsil-streeS Bank and of tee Hudson River
Tunnel Company. His wealth is estimated
By intimate friends to have been So 600 OOO.
1iS bSaFro a youh5 "ACoWs W WuUCl ne WAS
married about Elk months ago, and thee
daughters aud son. The latter is student
at Harvard College. OF the daughters two
are married-oae to T. B. Jennings, o LAWYER
in Wall street, and one to J. McCulloueh.
Vice President of the Panama Railroad
Company. Tho news of his death creates
quite stir among the Wall-street men.
DISASTROUS Bank Failure.
ROCHESTER, IN. ", December 20th.-Ths
City Bank, rated the third strongest in the
city, closed it's doors this morning. There ia
said to be a deficiency of $500. 0O0 The
cause OF the suspension is thought to be
speculation in stocks and oil by the Pres:-
deat, Charles Il. Upton. Great excitement
prevails.
SECOND DISPATCHl
ROCHESTER,. December 20sh.-It is learned
chat g. E. Upton, President of the bank.
used $685. 600 to carry on oil speculations.
The deposits amount to half million. Other
banks hold SS0e,000 of It's paper Upton was
Treasurer of the Western New York Episco.
pal Diocese, and had its funds in the bank.
The city had large deposit there.
THIRD DIsPATCH.l
ROCHESTER, Dscembsr 20sh,-The bank
officers say it was intended TO take $40 COO
worth of property of Upton, raise SlOO. OCO
among themselves and continue the bank /:
oue toey soon learned that u pton awed
$3.50, 600. and they had to close. Upton
turned over $50. coo TO the bank. Il is stated
that Upton dew SIS, 600 from the bank last
night fer private use. The city loses moth
ing, but the county ia badly involved,
Earthquakes In New Hampshire.
CONCORD, December 20th.-At 5:2i last
evening one OF the severess shocks Of earth.
quake ever felt here occurred. The shock
was like heavy explosion, and shock the
buildings, f-om which the people rushed into
the streets. It travelled east and west. wes
felt in Pitts6eld four minutes later. also al
Great Fall, Manchester and other places. IL
lasted ten seconds.
DOVER, December 20sh.-About 5:25 p. N.
on Tuesday two slight but very percsptible
shocks OF earthquake were felt. The dis.
turbances lasted ten seconds, and were felt
in Roilingsford. Rochester and other towns.
CoATIoooK. December 20th.-The heaviest
earthquake for ten years occurred here at
5:2O P. NJ. yesterday.
Conkllna's Dignity Shocked.
WASHINGTON, Dacembsr aOsh.-Conklinp,,
dignity received severe shock on the vay
from New York. Conkling took n car AZ
jersey City and got into the wrong PuIIrnan
seat. young fellow, bantam sort of man,
soon approached the ex-senator, looked at
the number or the chair, gzzsd at the ocen.