Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1882-04-03
TIE RAILROAD TAX CASES.

| applied to all other property, and IN de-
priving the corporations of the opportunity
| to be heard in their own behalf, and IN
denying them any appeal from the arbi-
trary and discriminating proceedings of the
Board, did beyond question violate the plain
provisions of the Fourteenth Amendment
to the Constitution of the United States,
and did erect and establish tribunal by
and through which citizens were to be de-
privcd of due process of law. That the
provisions of the State Constitution in re-
gard to railway taxation separate the
owners of railroad property out from all
other property owners, apply to them
special and discriminating methods of as
sessment, and deprive them of that re-
course which the Federal Constitution
guarantees to the meanest citizen, is, upon
the showing here made, incontrovertible.
Whoever, therefore, asserts that the rail-
road company ought to have submitted to
this manifest injustice, to this high-handed
oppression, as it must be fairly character.
lied, alleges that it is the duty of the citi-
zen to allow his most sacred rights to be
abolished and withdrawn, and to decline
to avail himself of the solemn pledge of
equal and exact justice which the national
Constitution extends to every American
citizen.
Those who have blamed the corporation
for its position in regard to these taxes
have, as we have before pointed out,
formed their conclusions without sufficient
information. There is no citizen, however
prejudiced against railroads, however will
ing to believe evil of them, but must, upon
the strength of the very principles which
he believes Justify his antagonism in that
direction, admit that to have resisted this
injustice was lot only right but duty.
For it is plain that the admission Of the
right of the Slate to override the Federal
Constitution for the purpose of discrimin-
ating against &, particular class of property.
owners, would inevitably lead to the
extension of similar usurpations, and that
no bounds could be set to the process of
oppression anG, confiscation if precedent
for its preparation were once created.
Nor is it less apparent that in this case the
cause of the railroad is the cause of the
American people. For it is impossible for
them to allow the least violation of that
principle of equality of rights which ia the
very foundation-ston of their liberties
And however blind prejudice may tempt
men to view with apathy the unjust treat
ment of those. whom they dislike, the in
herent instincts of freemen must warn
every intelligent citizen against the tolera-
ton of abuses which, if once admitted,
may at any time be turned against the pub
lie which negl sc.sd to oppose their intro
duction.
The claims of the railroad company are
simple, and perfectly equitable. They ask
no exemption from the common burdens.
They do not seek to evade the payment of
their taxes. On the contrary, in every
one of these cases they have offered to
pay over an amount in excess OF what
would be just valuation, if their prop
erty had been assessed in the same manner
as all other property. All that they de-
mand is that they shall be treated on the
same basis as all other citizens that they
shall not be made the objects and victims
of Star Chamber process the like of which
has never before been seen or heard of in
| Amaricap Governmental institutions fba =
they shall be given the opportunity to be
heard in their own behalf that they shall
not, in short, be tied hand and foot, gagged
and muzzled, and delivered over helpless
to Board which has the power to confis-
cate their property, and from the DEGREES
Of which they cannot appeal. And this is
perfectly just, and right, and necessary
requirement, and whoever denies that as
sertion proclaims his desire to do injustice,
to deny equality OF right to his fellow
citizens, to break down and trample upon
the safeguards and guarantees which alone
secure to all the people of this country
life, liberty, and the pursuit of happi-
"ness."
The clamor which has been raised in
some of the counties where the Supervisors
have compromised on sixty per cent. of the
railroad taxes, shows how very imperfectly
the facts are as yet understood. For it
would be impossible for those who are thus
complaining to continue in that course did
they realize that the assessment whose full
collection they insist upon was made lille.
gally and unconstitutionaly that it was
made upon basis Of deliberate injustice
that it represented valuation altogether
out of proportion to the actual worth of
the property and that it was in the nature
rather of a contisoation than of = rational
and equitable assessment. The truth is
that the sixty per cent. offered by the rail.
road is in all cases more than they would
have had to pay If assessed equitsbly, ard
that therefore those who persist in claim
ing the full amount of the assessment put
themselves in the attitude OF indorsing an
abuse which no Individual and no commu-
nifty would endure for moment.
The railroad in this matter has taken
the only course which was open to it, and
instead of being condemned it ought to be
applauded by the people of California.
There is we believe and trust no man or
class of men go mean or go abject as to
submit to such injurious discrimination
as the new Constitution undertakes to es-
tablish against the railroad. There is
no man so wanting in intelligence as to
Surrender his right to equal justice,
while the Federal Constitution stands
and continues to assure to him its pro-
lection and vindication. But this is all
that the Central Pacific Railroad Company
has done, and it has right to fair play
and intelligent criticism at the hands of
the community. We do not hesitate to
assert our belief that its position is i'm.
pregnable, and those who take an opposite