Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1883-11-13
TIE TAX QUESTION.
A Brief and Pointed Review Of Recent Lit.
erature Upon the Subject


erature Upon the Subject
The recently published opinions of the
Governor, Attorney General, and State Con.
troller, concerning the compromise proposed
to settle the question of delinquent taxes upon
the property of the Central and Southern
Pacific Railroads, has elected from Hon.
Greed Raymond, counsel for said companies,
the following letter addressed to Governor
Stoneman under date of the 10Th inst:
DEAR SIR: find upon my table this morning
your note of November S, 1888 in answer to propo-
ttion made to yourself relative to adjustment of
the railroad taxes also find copies of the opin-
ion of the Attorney. General and Controller pub
lished in the morning paper Of this date. Perhaps
startled and surprised at the views expressed by the
Attorney. General and the Controller.
The Attorney General sees in the proposition an
attempt not only to subvert the Government but to
overthrow civilization ITSELF Ny friend the Attor-
General, also effects to in the proposition
menace to the Government, and deduces from it the
conclusion that the railroad companies arrogat-
ing to themselves sovereign powers.
must acquit you Of sharing in any of these fears
and regret that any action of mine, in relation to
the subject matter, should have excited in the mind
Of the Acknowledgement any uneasiness to the per
petuity of the institutions under which we live or
should have led him to conclude that civilization had
about reached its end. am sure that in the con-
ference between your Excellency, the Attorney
General and myself, there was nothing in my man
ner to arouse such fears. 1t is true that may have
approached the presence of the powers that be with
out the fear with which the Hindoo approaches his
idol, but am certain that l did it with his awful
reverence.
The Controller overwhelms us with an arriy of
figures which set at defiance all rules Of mathemat-
les, and from which he has produced the most
startling results. The Attorney
General thinks the settlement OF disputed claim
between citizen and the Government, as to dollars
and cents say advisedly, dollars and cents alone,
for in all propositions it understood that the
contest on principle should Re determined by the
Supreme Court Of the United States), would shake
society to the center and leave Government wreck
From the beginning OF the Government of the
United States, under the administration Of Wash
ington and Hami ton, down to the settlement with
the Spring Valley Water Company and the San
Francisco Gas Company, under the administration
OF Mar hall and Dunn, compromises and adjustments
of conflicting claims between subjects Il but follow
you in using this term) and Governments have been
Of every day occurrence. Many have been the
cduseess fears and sinister augures in the past but
the Government like the visible frame OF nature
still endures, to be lasting trust the sunny
Isles OF Greece, of which it has been said Eternal
summer gilds them vet"
The railrold companies have adjusted with
great many counties their taxes for the three wears
in question, and have yet to learn that any great
amount of dissatisfaction has been expressed with
those settlements and am sure, neither in civiliza
ton nor in good government do those counties rank
below their sisters.
think the circumstances do not warrant the fore
holdings OF General Marshall. have confidence that
his fears are unfounded and faith that for all time
TO come Utilization Will advance, the Government
OF the Union still exist, filling its great destinies
giving not only the equal protection of the laws to
all within its jurisdiction bnt by its example assur
ing the same boon to all the peoples Of the earth
cannot believe that the hopes OF mankind, or the
upon so slight foundation that the appeal OF any
person or corporation TO the established Courts to
determine liability for taxes will iuper the for
tunes of the one or blast the hopes of the other.
From the beginning of the litigation between the
railroad company and the State every effort has been
made by the company to have that litigation deter
mined as speedily az possible, and in almost every
instance these efforts have been met by technical
objections to the form Of proceeding and delays Of
every kind have been interposed by the State au-
thorities.
partial answer to the Controllers claim of enor.
nous interest is found in the fact that the company
rendered without any qualification &C per cent. Of
these taxes to the State and counties, and brought
the money into Court, and has since kept the
tender good am also advised upon this subject
that leading counsel, employed by the State and
counties, have held that there is no such liability.
The company, although advised by eminent coun-
sci that the Constitution virtually exempted its
property from taxation, has at all times been will.
Ing Notwithstanding IiaI eAempJlOD 10 contribute
its fair and Just proportion to the port Of the
Government of the State and of the various coun.
ties through which its road runs. We have not
sought to compromise any legal claims, for, in our
judgment, no such claims exist.
The company has been willing at all times, not
standing its in this litigation to pay fair
and Just rate Of taxation.
1t may be in good taste for the Attorney-General
and Controller Of great State, in a public docu-
ment, to charge citizens who, under the shield Of
the Federal Constitution seek the protection Of the
Courts, who are willing to abide by their judg.
ment with arrogance and awlessness. The citi-
zens OF this country who own this property
have been reared in another school. They have
been taught by brave and hardy ancestry that to
resist Illegal tax is to obey the laws OF the coun-
try; that to enforce and uphold the Constitution is
CONNIE ndable and creditable At the same time
they have no quarrel with those whose education
leads them to different conclusions.
Nv clients have implicit faith and confidence in
the people of this State and feel that the rail-
road companies will not in their good judgment
take harm by reason of the fact that the share
holders in the exercise of right guaranteed to ALL
have asked that the Supreme Court Of the United
States should pass upon the question whether the
provisions of the Constitution Of the State OF Cali
foraia relative to railroad taxation, deny TO such
shareholders the "equal protection of the law"
No good citizen at this day will desire to urn
the true principles OF republican government or
deem it crime for any other citizen to assert the
supremacy Of the Federal Constitution While re-
GREETING that your conclusions that there is no
power reposed in the Executive to adjust the mat
ter, far dollars and cents are concerned, upon
equitable principles, beg to return to your Excel
lency the thanks Of my clients for the attention
you, at their instance, have given to the subject,
and to express the hope that speedy settlement
of the veXed question may be reached. Very re-
specially yours, CREED RAYMOND.