The Indianapolis journal., 1883-06-26
THE EQUALIZATION BOARD.
Attorney General Hord's Views on Taxing
SleepinG-Car Companies.

Colonel james F. Howe and V. t. Malott, rep
resenting the Wabash system, yesterday made
an appeal before the State Board of Equaliza-
tion for reduction of the taxation their
lines, claiming that it was too high in compar-
son with the productive value of other roads
1t was shown that it is now taxed at a valua-
ton of $4,000 mile, while in Ohio the ap-
praisement is only $4,000 The same argu-
ment was made in behalf of the l., p. & g.
division, which, 1t was claimed, had depre-
ciated since the APPLETON of the Chi.
cago Indianapolis Airline. The Eel
River and the Havana, Rantoul &
Eastern roads have expressed themselves
as Satisfied with their present rate of taxation.
Colonel B. III. Young and George W. Friedley,
representing the Louisville, New Albany & Chi
cago, were again before the Board yesterday
afternoon. Their net earnings last year. 1t was
claimed were at the rate of $3.50 mile, and
other roads which made greater profits were
taxed less. They asked a reduction of the ap-
pral meut on their tracks TO Sc, 500 mile
Attorney General Hord Yesterday submitted
ms opinion in reply to an inquiry from Auditor
hlce, on the question OF taxing the earnings OF
sleeping-car companies. He recommends ap-
peal from the decision Of Judge Gresham, and
in bis opinion to the Board says:
Under section 6,355. sleeping-car companies
are required to report the gross amount of all
ceipus within or without the State for fares
much of said statute as requires sleeping car
companies to report for taxation the gross re-
celpUs for fares earned or business done in this
State, when snch business was commenced in
other States and continued into this State, or
through it. or begun in this State and termin-
ated In other States, estimating such gross re-
ceipts to be returned, according to the rates. that
the distance travelled i'll this STATE bears to the
whole distance paid for. has been declared to be
unconstitutional by the District COurt of the
United States for the district of Indiana, in the
case of the State of Indiana vs. the Pullman Car
Company. / would respectfully recommend
that cause be appealed. or some cause be insti-
tuted whereby the said question may be settled
in the court of final resort THE attorney cites
several cases tending to support the constitu-
t1onality of the law.)
"As means of making some approximation
to the gross receipts for business done within
the State of Indiana the sleeping-car company
ought 10 report (a) the number of cars owned by
the company; 10 the number of cars operated
by each company running exclusively in the
Stale and not extending to other States, and the
number of ears running from other States into
or through this States (c) the several roads upon
which their cars are operated, and the distance
Travelled within the State on each; (d) the num-
Der of cars leased to railroad companies which
run within, into or through the State: (e) the
gross amount of all receipts for fares earned or
business done within this State; ~ the
gross amount of all receipts for fares earned or
business done within this State where the
travel continued from other States into
this State, or began I'm this State,
estimating such gross receipts with
which they shall be charged, according to the
ratio of the distance traversed i'll this State s
compared to the whole distance paid for; tg)
The gross amount of all the receipts for fares
earned or business done in this State commenc-
ing in other States and extending through and
beyond this State to be estimated as 10 "f."
"In case OF the failure or refusal of the per-
sons, corporations or their agents, to make and
return the statement and report provided for
by the State, it becomes the duty Of the Auditor
of State to make out such returns from the best
information he can obtain, aud for that purpose
he has the power to summon and examine under
oath any person whom he may believe to have
knowledge thereof and he shall add to such
valuation 20 per cent. thereon"