Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1882-12-21
'TElE R AP hIC
THE SAN MATEO CASE BE-
FORE THE SUPREME
COURT.
CHARLES FRANCIS ADAMS
BULLING Z. =. STOCK.
NEW HAMPSHIRESHAKEN
BY AN EARTHQUAKE.
Yesterdays P. N. Dispatches

WAsHISG7os, Dec. l3.-1he appear
snce Of Ccnkl:ng N the Supreme Cour
room today attracted large crowd q
visitors, incIadiug many ladies. A:
the Justices entered Conk!ing aross
. and made graceful courtesy, which
was acknowledged by the Chief Justice.
The ex-senator was the recipient OF
many congratulations upon his i'm.
proved appearance. The case OF the
county OF San Mateo against the South.
ern Pacific Railroad. in which Conkliug
appears for the defendant, was called.
WASHINGTON. Dec. 20. The argu-
ment in the San Mateo case was begun
III the Supreme Court yesterday after.
noon. There was large array of dis.
tinguished counsel present, among them
Attorney General Brewster, Attorney
General Hart of California, Senator
Edmunds. ex-senator Conkling, Judge
Rhodes. Mr.. Pomeroy and Mr.. Sander
son of California. The court room was
crowded with spectators. Judge Rhodes
began his argument in behalf of San
Mateo county, the plaintiff in error.
He gave history of the action from
the time it was begun in the Supreme
Court OF California, to recover taxes
claimed to be due from the Southern
Pacific for the fiscal year of lSSl-S2,
down to the time of the decision in favor
OF the company in the Circuit Court, and
the appeal to the Supreme Court.
Rhodes said the defendants averred that
the Constitution aud revenue laws of
California, so far as they discriminate
between private corporations and
national corporations On the one hand
and quasi public corporations on the
other hand to the advantage of the
former and prejudice Of the latter,
violate that clause of the Fourteenth
Amendment to the Constitution OF the
State shall deny to any of its citizens
the equal protection Of the laws. The
defendants claimed that they had the
same right to demand exemption from
taxation on mortgages as private indi.
vidual has. Rhodes gave history of
the systems OF taxation under the old
and new Constitutions of California.
The law of the State provided that all
property within its limits shall be taxed
in proportion to its value.
The object of the Constitution was to
make an equitable ad valore,n system
of taxation on property. Property in
cludes money, credit, bonds, stocks,
and all other things-rea',
personal and mixed-capable of private
ownership. To avoid duplicate taxa
tion it was provided that a mortgage,
iced, trust contract or other obligation
should be separately assessed. but this
was no deduction from the value of
property. The whole value is on the
assessed list, out is divided into two
parcels.
1t is not expected that the arguments
will be completed before Thursday.
BosToS, Dec. 20-Charles Francis
Adams, Jr., writes to the Adcertiser on
he value of Uulon Pacific stock. He
made thorough investigation cf the
when Government Director
Years ago, and last October spent two
weeks in a careful study of the line in
company with IT'S officers. He found
{ greatly improved in every respect,
,ut On returning East found veritable
,anic prevailing. "The result of all |
ny inquiries" he says, . has been a
urious insight into the ways of Wall
treet. The list of charges set afaat,
nd the reports that were day by day
over the country, especially
o New England, during ten weeks,
would be a curiosity. The whole re-
nit of my investigation has satisfied
ne of the investment-value of the
Believing in it, and having
ed others to invest in it. l want to see
ne control of it in New England. The
,hicago, Burlington Il Quincy and the
Jnion Pacific constitute together the
,road way, or Washington street, of
his continent. They will always be
he chief commercial thcroughfsres be-
ween Chicag, and San Francisco.
cher lines will be built through north
nd south Of them. but these will be to
he Union Pacific only what Third and
ixth avenues are to Broadway. That
) the way it strikes me. The Union
'acific seems to me to be very va!u.
bic property, with very great fu.
ure." A@@ #.E
NEW YORK, Dec. 20.-Walter f
'hibley and Henry kipling were ar.
Aligned In the Court of General Ses.
ions to-day and sent to the tombs in
lefault Of bail on charges of theft and
attempted blackmail. Shibley was
lerk for William SutpeD, . lawyer,
md represented himself . single man.
n the course of business Sutpep con-
reyed to him by deed, to be reconveyed
Fhen the Transaction closed, property