The Aberdeen examiner. [volume] (Aberdeen, Miss.) 1866-current, 1884-02-21

commission ana AuultOr 10 assess tor
taxation all the property of all rail-
roads in this State, and further en-
powers the Auditor, in certain con-
tingencies, to enforce the payment of
the taxes so assessed by making sale
of all said property and the franchis-
es, of the road.
The Supreme Court of this State,
has declared that under our Constitu-
ton the sheriff of the several counties
are vested with the sole power to col
lect taxes, and that this power can
not be taken from them and confer
red upon other persons.
Inasmuch as the assessor is also a
constitutional officer, the same pro-
cess of reasoning would lead to the
conclusion that the assessor of the
several counties are vested with the
sole power to assess property for tax
alton, aud this power cannot be con-
terred upon other persons. The pre-
else point is announced in Borroughs
on Taxation as having been repeat
edlv decided in other States having
similar constitutional provisions.
1t is beyond question, therefore,
that the sections cited are unconsti-
tutional and void.
BY section 40 of the bill the chap
ter of the Code of 1880, regulating
railroad taxation is repealed.
The effort by this bill to tax by a
different method, being unconstituion-
al, and, therefore, incapable of en-
forcement, and at the same time that
now in existence being destroyed, it
might / e serious question if this
bill should become a law whether
railroads would be subject to taxation
at all. 1t might be that they would
be left in such case to be taxed as
other property; if so, it would neces-
ssrily be Intellectually dor o. ut on the
other hand it might be claimed with
great force that the general law as to
the assessment of property was never
intended to apply to railroads, be-
cause special laws have always exist
ed as to them, and that the repeal OF
these special laws would not have
the effect of subjecting them to the
general law.
Ii the result should,follow the State
would lose no less than 100000
during the next two years. to the So
rious embarrassment of the operation
of the government.
1t will be seen that my objection
to this bill extends to its unconstitu-
tional features, and it is fortunate for
the cause Of railroad supervision that
these have been discovered thus early
while there is yet time for their elm
ination and the passage of another
bill. We are pledged to the super
vision Of corporations of every de-
scription within constitutional limits
in the interest and for the protection
Of the people, and the time has come
when this pledge is to be redeemed.
But | impress upon you that legisla-
ton on this subject should be fair and
equitable else it will receive the in
slant condemnation Of the people of
Mississippi. Our people are just and
intelligent. They are wide-awake and
in full accord with the progressive
spirit which has caused such a mar
velous rejuvination of our country
that it is known to-day as the New
South. They heartily favor the
building of railroads and the full de-
velopment of our material resources.
They cordially invite the investment
Of capital among us under guaranty
of ample. legal and constitutional
protection. This is practical, bust
ness question which the people will
expect you solve in a practical bust
ness way, without throwing unneces-
sary or vexatious restriction around
railroads and their management, or at
all retarding the building of these
great modern highways. The attempt
to control the property Of another by
a stranger, even where the right ex-
lists, naturally eXcites CONSERVATION
and alarm. Let us see to it that the
pearl chain of moderation shall run
through all our Legislation on this
delicate subject, so that no uneasiness
or anxiety shall be felt by the man in
New York who has invested all his
capital i'll railroads in Mississippi.
Let us understand that the people Of
Mississippi only desire fair and rea-
sonable bill which will be satisfactory
to the public and Just to the railroads,
and that we would outstrip him in the
condemnation of a bill of any other
character.
In conclusion, it is proper for me
to say that cannot approve the mode
of selecting commissioners for which
this bill provides. 1t is a departure
without cause, so far as can see, and
certainly without gain, from the three
legal and customary modes which
have heretofore obtained among us,
viz; Election by the people, election
by the Legislature in joint assembly,
and appointment by the Governor by
and with the advice and consent Of
the Senate. Very Respectfully,
ROBERT Lowry, Governor.
Mr.. c. J.. Castor, JACKSON, MISS, says:
browns Iron Bitters relieved me of malaria
fever and an exhausted constitution aggrayat-