Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-05-14

that led by the political demagogues who
are entitled to full credit for the author
ship of the late solemn farce
THE RAILROAD TAX CASES DECIDED.
The Supreme Court of the United
States, in Hagar VS. Reclamation District
los, has recently rendered decision the
full bench concurring in the opinion of
Mr.. Justice Field, which would APP
pear to he directly in point with
the railroad tax cases, out Of which
was issued the abortion that has Just
been buried out of sight, known as "The
Extra Session of 1884" In the railroad
cases, one of the main points relied upon
was that, by our system of assessment and
taxation railroad corporations are debarred
of opportunity to appear and show error in
assessment, and are therefore deprived of
substantial rights guaranteed by the Four
| teenth Amendment to the Federal Consti-
tuition, which declares that no State shall
deprive any person of life, liberty or prop
/ erty without due process of law. The de-
cision now referred to- in similar case,
holds that such an objection would be well
taken. 1t is therefore decision against
the State and for the corporations resist
ing, and gives the State no right to the tax
money recently paid into Court, and which
the Assembly, but few days ago, so con-
temptuously refused to have paid into the
State Treasury. In the case referred to. the
party assessed objected to assessment and
taxation in California of certain swamp and
overfiowed lands, for the reason stated
among Others. But in his case the obiec-
ton does not apply. The Court holds that
due process *4heans following the forms
of law appropriately to the case and Just to
the parties affected 1t means that:
Whenever it is necessary for the protection of
tnc parties, II must give them an opportunity To
be heard respecting the justice of the Judgment
Sought. Inc clause i'll question means there
lore, that there can be no proceeding against
life, liberty or property which may result in the
deprivation of either, without the observance of
those general rules established in our system of
In the Hagar case the Court rules that
whenever the law of a State provides for
mode Of contesting the assessment I'M
posed, in the ordinary courts of Justice.
with such notice to the person, or such
proceeding in regard to the property as is
appropriate to the nature of the case, the
judgment in such proceeding cannot be
said to deprive the owner of his property
without due process of law. In the case
in hand the assessment could only be en-
forced by legal proceedings in which any
defense going to the validity of the assess
ment or the amount could be set up The
necessity of notice and the right of an op-
portnitv to be heard are satisfied when
hearing in Court is allowed. Where,
therefore, it is not allowed, and the de-
eision of an assessing board is final, as in
the case of railroad property in Califor-
MIA, the right to an opportunity to be
heard is cut off. The Court holds:
In Judging what is due process of law
respect must be had to the cause and object of
the taking, whether under the taxing power
the power OF eminent domain, or the power of
assessment for local Improvements or some of
these, and if found to be suitable or admissible
in the special case it win be adiudgcd to be
" due process of law" but if found arbitrary.
oppressive and unjust, il may be declared TO be
not due process of law"
In such tax cases as licenses, poll taxes,
etc, where the State fixes the amount.
there Is no need of notice, for it could be
OF no service to the taxpayer. the tax
is not paid the property of the delin-
quent is seized and sold This is due pro-
cess OF las as there is no inquiry into the
weight Of evidence or other element of 4
judicial nature, and nothing could be
changed by hearing the taxpayer, and no
right of his has been invaded.
But when a tax is levied on property not spe
clhcally, but according to its value TO be ascer
tanned by Assessors appointed for that purpose
upon such evidence as they may obtain diff
lefent principle comes in. The officers in esti-
mating the value act judicially and in most of
the States provision is made for the correction of
errors committed by them, through boards of re-
vision and equalization sitting Mt DESIGNATED |
periods. provided by law to hear complaints re-
speeding the justice of the assessments
In short, as We read this decision, it
clearly decide, the railroad tax cases, and
that our system, which gives a Board of
Assessors the arbitrary power to fix values
of railroad property and makes the act
final and conclusive, and gives no oppor-
tunity for hearing subsequent to such as
sessment, IS an exercise of power inhibited |
by the guarantees Of the Federal Consti-
tuition.