Savannah morning news. [volume] (Savannah) 1868-1887, 1882-03-23

Al Ina p0EAAW& EE0EtEOH0 DGCE8AOMa
The following decision in case Of the
Southwestern Railroad OF considerable i'm
portsnce has Just been rendered by the
Supreme Court:
Southwestern Railroad Company vs.. W. A.
Wright, Comptroller General, ct al.
Equity-from Bib.
UNDERWOOD, J.
1. The verdict Of the jury finding the
value of the branch railroad from Americas
to Albany. for the years 1870 and 1917, TO
be soy, 500, is sustained by the evidence.
The jury could consider the value OF this
branch relatively to the value of the whole
line OF the road, the amount OF business done
on this branch and on the whole line, the
value OF the stock Of the road and the pro-
auctions, populations snd resources Of the
country through which the road ran.
Neither is the verdict against law. We
think that By the express language of the
act OF December 18th, 1889, BY which this
branch became part of the Southwestern
Railroad, that "said railroad from Americas
TO Albany shall be liable to paw the same
tax that the rest of the Southwestern Rsil-
road Company is liable TO pay, and such
additional tax as the Legislature may here
after impose" Said branch was placed
under the same burthen Of taxation as the
citizens Of the State who were owners OF
property after the passage OF the tax act OF
lo14-the ad valOrem tsx-iess any amount
Of tax paid on that branch previous to the
issuing Of the e. IA.
2. The verdict finding that part Of the
road from the junction near Cuthoert to
Eufaula, Alabama. to be of the value Of
1927. 500, was sustained By the evidences.
The words used in the amended act "
which this branch was built; "Uuder the
same rules aud restrictions as they are now
nth al - said Son
Railroad" are not sufficient to exempt it
from the provisions Of the act OF 1874.
3. There was no error IN overruling the
third exception of compliments to the
Auditors relors. The provisions OF law
with regard to that part Of the road from
Americas to Albany do not give the exemp-
ton claimed.
4. The section Of the road from Albany to
Arlington Is, we think, also liable to the sd
vslorem tsx, 1t being expressly 'liable to
such additional tax as the Legislature may
impose"
5. II the ad valorem tax was due and
owing, and the railroad company made no
return OF the value of the road SO subj &C.,
It was a delinquent taxpayer, and there
was authority of law for issuing the f. f.
against it. II 1t was the duty Of the Comp
troller to issue the Fl. ia, 10 order to him
was necessary.
6. The charge of the court that com
plainant's road from Cuihbert to Eufaula
was eubisct to sd valorem tax Was not
error.
z. There was no error in the charge that
the jury, In estimating the value OF the
branches, could take into consideration
evidence IS to the value of the whole road,
and determine whether Il was proper In
vsluing the road ss q whole 10 include the
branches; or in valuing the branches 70
take the whole length OF the road, 307
miles, or leave out the branches and con-
slider the value of 257 miles. Nor was there
error In the charge that the real question
was the market value of the roads for the
years specified.
S. In estimating the value Of q railway
any evidence that will aid the jury in 2rriv-
ing at its true market value Is free from OBJ
lection, and 1t was not error in the court
so to charge, as the charge complained of
did not restrict the jury or COZ dae their
minds to the consideration OF any single
piece of evidence as to value.
9. The court did not err in admitting in
evidence the testimony of Virgil Powers as
to the value of the stock OF the Southw west
ern Railroad Company.
10 When any ministerial officer OF this
State is attempting to collect money out OF
person under the forms Of law, but with
out any valid law to authorize the process
he calls an execution for taxes, it is the
duty OF the courts to arrest the proceeding
and az ord relief to the party 0mpls;ning.
IL. Equity has jurisdie-i ion to afford relief
on the following grounds:
a. Where ex8ctions are pressed In the
form of taxes, inconsistent with and viola
tive of legal rights.
b. When the taxpayer is misled by the
act Of the officer, which amounts to legal
fraud.
c. Ga the ground of mistake.
d. Because numerous questions made as
to values of different parts Of the property
assessed and the liability OF such parts
make complicated case that calls for the
exercise of the power Of Court OF EQUITY.
Judgment affifmed.