Sacramento daily record-union., 1882-12-20

StlIh On tnC w dF RAM w uzt EnOusnt
In New York Of Most. the Socialist
Leader-The Fire Reeord-Items OF For.
eign News-Etc.
ESPECIAL DISPATCHES TO IHE RECORD uSIos.l
DOMESTIC NEWS.
Tie Railroad Tax Case I'm she supremc
Csurt.
WASHINGTON, ID seember 10 h.-Argument
in the San Mateo case was begua ia the Su-
preme Court this afternoon. There was
large array of distinguished counsel present,
among them Attorney General Brewster,
Attorney. General Hart, of California, Sena
tor Edmunds. ex-senator Conkling, Judge
Rhodes. Mr. Pomeroy and Mr.. Sanderson, OF
California. Tue Courtroom was crowded
with spectators. Judge Rhodes began the
argument in behalf of San Mateo county,
the plaintiff in error. He gave a history of
the action from tbs time it was begun in the
| Superior Court in California to recover tsxss
| Claim ed to be due from the Southern Pacific
| for the fiscal year 1881 9. down to the time
OF the decision In favor of the company In
| the Circuit Court and ths appeal to
| the Supreme Court Rhodes said the
defendants averred that the Constitution aud
revenue laws of Cslifofris. so far as ttey dis.
criminate between private corporations and
national corporations on the ose hand, and
quasi public corporations on tie other hand,
! to the advantage Of the former and prejudice
! of the latter, violate that clause of the four
| tesnth amendment to the Constitution Of the
| United States which declare that 40 State
shall deny to any Of it's citizsns equal protec-
tion of the laws. The defendants claimzd
that they had the same right to demand ex-
- IL.
| private individual has. Mr. Rhodes gave q
| history of the systems of taxstioo under the
| cd and new Constitutions of California. The
law of the State provided that all property
| and persons within its limits shall be taxed
10 proportion to its value. The object of the
Constitution was to make an equitable ad
valorem systtm of taxation on property.
Property includes money, credits, bonds,
| stocks, franchises and ell other things real,
personal and mixed, capable of private owner
| ship. To avoid duplicate taxation, it was
| provided that mortgage, deed of trust, con-
| tract or other obligation should be separately
assessed but this was no deduction from the
value of the property. The whole value is on
the assessment list. but divided into two par.
GELS. The Circuit Court made mistake in
regarding the division of property be-
tween the mortgage interest and that of the
owner of the property as process by which
| tlt property ID 10 DC EsStSSCQ at less tuan It's
value. There is only one assessment on the
two classes of property, separated to avoid
| duplication. Rhodes is continuing his argu-
mept. 1t is not expected that the arguments
will be completed before Thursday.
Importance OF the Railroad Tax Suits.
! NEW YORK, December 19.h-The Tribune
says the controversy, popularity known as the
"Rlilroad Tax Cases." which has been as
signed for argument during this week in the
Supreme Court at Washington, involves coz
stitutional questions of the grayest interest.
The controversy arose in California when the
taxes laid by the State upon railroad corpora.
sions during 1880 and 1881 were so heavy that
| several comp aoies were affected. The South
ern Pacific Railroad Company, in particular,
determined on applying to the Federal Court
for relief. The special grievance was, that
| although the road was subject to a large mort
gage, the Assessor had appraised the entire
| property at its actual value, yet they were &C.
i tlstomed to allow to natural persons, under
similar circumstances, deduction for debts.
u like complaint was made few years ago
iY the National Banks in New York State,
which defeated the tax laid by the State on
| hank shares, on the ground that the owners
lad not been allowed deduction for debts
| such as the State allows to individual taxpay.
es generally. This success was achieved under
the provisions of q Federal law peculiar to
llnuks. The claim made by the Calisornia
Railroad companies is much broader l. is
founded on the declaration OF the Fou, teen.h
Amendment. that no State shall deny to any
Ierson within its jurisdiction equal protection
uf the lava, and embraces, go far as we car
liscern, corporations of sll kinds ;hroughou.
the country, The cleims of tie railroads end
/ the positions taken in their behalf 10 the CIR.
Spis Court, whose deoi=ion was in their favcr.
| aNe substantially there: that corporations are
ssSsrsons" within the protection of the
| arneHdiKent; that eq1al protection of laws
| Includes Security in the rights Of property as
well as life >and personal liberty, and forbi1s
the States to impose unjust or unequal t4xss.
| IL these positiens shall be psrman nsly estab.
| Ished by decree NAS the Supreme Gear, the
| result may be to give cSrporations a resort to
federal Courts vheneVesr they thank that
State laws operate unequally against them,
and to give o like privilege to taxpayers
| complaining that the State Fystem of taxa.
| ticn is not equal and uniforml
Is 4 Nice Sort Of GGy sfh0F.
LOUISVILLE, December 19sh.-Governor
MackbGrn's indiscriminate use of the pardon
lag power, his remissinn Of gambling Gnes and
i ether abuses in his office, were brought before
the Legislature last winter with such clear
Iess that when the Republicans introduced q
| resolution calling apDn the Governor for a
L
not enough Democrats voted against it to de-
feat it. In spite of the work by tie Gov
ernor in person, the resolution was passed,
| and the Secretary Of State was instructed to
prepare the record. The last day of the ses.
sion the report was brought in, too lnte for
consideration. When the House, adjourned
the papers were left on the Speakers desk,
but when evening es1ne they had disap-
| peared, and alLtface OF theG2 was lost until
yesterdays~when man named Mcdonald,
! who mas charge of the office where the State
\ jprinting is dore, told that he had gone into
the hall, and haying seen the papers, had
taken them to the Governor he took them,
0oked at them, and with the remark, "They
TRASH, and ought to be burned" threw
on the Hoor by the fireplace. McDon.
hiking them Of Importance, picked
and took them to State Treasurer
he locked them up in his vault.
vas printed, and at the end of
eferenee was made to the resolu-
ID referred to, but 1t has never
1t is, however, known that
oned over l, 800 criminalp, snd
mounting to over 81. 0C0. 000
fial;st Leader.
fmber 19sh.-The Social.
arrived yesterday and
ntitlte in the evening.
Ausiasm, and received
ptice in all the papers.
err Most is a sadly
whose personal ap.
rec beer
sole claim to notc-
i, s>fofsisSef who
It dozen times, and
deserts he would be
IN orator, Most would
'as he did by splitting
the columns Of a news
itched in high key.
ons In its toner. and
phssise any particular
|eeches and gets red in
He had better take to
Dbusiness at once.
y1hgue's DcteFmIpatian,
~ YoRK, December 10Th" Every cent
u my money shall be expended in this liti.
CATION, if it becomes necessary" seii ex.
Governor sprague. of Rhode Island, when
questioned regarding the Canopchet trouble.
some ct my opponents may think l am
going to be cowed into submission, but they
will find ont their mistake. All havs ever
demanded is that ths matter be settled in
keeping with justice and law, and If higher
Court decides against me len derrier resort,
as the French say 1 will submit" "Are
you thinking Of taking any further part in
politics. 81 became so used to political
life that it has been hardship to me to live
in retirement. 1 do not know, therefore, but
some day l may again enter the arena"
An Amicable Arrangement.
NEW YoRK, December 19sh-The Presi-
dents, Vice Presidents and General Mansgers
of California lines and Southwestern roads.
who for the past few days have been in ses.
sion at the Windsor Hotel to day amicably
arranged all the details of joint agreement,