Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1884-01-18
AUGUSTA AFFAIRS IN THE
LEGISLATURE.

EX-AUDIToR ALLEN TO BE SUED TO RE-
TREASURER, J. r. HAMILTON THE
COMMONWEALTH CLAIMS THE ILLEGAL
EXCESS TO BE 81 49l IS.
The Committee for Courts of Justice, to
which was referred Auditor Allen g re-
spouse to Senator Wingfeld's resolution
| asking for information in regard to the
| collection of railroad tag by county treas
urer, and the compensation allowed such
| county treasurer, with Instructions to the
Commit, ee for Courts of Justice to con-
slider the said response of Auditor AL
len, the legal authority Of the Auditor to
allow the treasurer of Augusta twenty per
| cent, Of the amount collected by him, of
the Chesapeake u Ohio and Shenandoah
Valley railroads, and what steps should be
taken to protect the revenues Of the Com
mon wealth, submitted the following re-
port and resolution Saturday morning
Hon. John l.. Hurt, President pro tenn. Sen
ate of Virginia
The Committee on Courts of Justice
submit tbs following report in relation to
Senate Document, No. -, referred to the
committee for consideration:
Auditor 5. Brown Allen and Attorney
General f. 5. Blair appeared before the
| Committee and made state ents, and at
the request of the committee Gen. w. G..
Wlckham, vice-president of the Chesa-
peake aud OHIO Railroad Company, also
| appeared and made q stat ement, and also
furnished receipts of John Z. Hamilton
as we'll as other vouchers.
The essential facts therein are as fol-
lows: An assessment of tax On the Ches-
apeake and Ohio Railroad Company was
made by 0 der Of Auditor Allen the Goth
OF March, 1888, which assessment, in the
aggregate SIG 500 6S, was placed in the
hands of John E. Hamilton, Treasurer of
Augusta county, for collection, aud levy
| made Dy his order on certain property of
the Chesapeake and Ohio Railroad Com
pany at Stanton on the 22d Of March,
1883. No effort was made by the Auditor
or Hamilton to collect without lew A
teiegra N from S,aunton, sent by the
agent of the Chesapeake and Ohio Rail-
road Company to tue chief office in Rich
mond on the cd OF March, 1883, was the
first notice to the authorities OF the Ches-
apeake and Ohio Railroad Company that
Hamilton Was authorized to collect the
tax. and the first notice of the assessment
to the company was the levy.
Upon receipt OF the telegram and let
ter following ii from their agent in Staun-
ton, the Chesapeake and OHIO Railroad
Company offered to pay Auditor Ailen the
tax assessed, but he declined to receive it
| on the ground that the assessment had
been placed in the hands of Hamilton and
payment must be made to him. Accord
ingly the Auditor telegraphed Hamilton
to come to Richmond. He came, aud the
chesapeake and Ohio Railroad COMPANY
paid him on the Cd Of A rl, 1888, the full
amount OF tax assessed. On the I'd OF
April, 1883, Hamilton paid the tax collec-
ted OF the Chesapeake and Ohio Railroad
| Into the State Treasury, aud on the same
day Auditor lien issued his warrant to
Hamilton for 20 per centum of the amount
collected, to-~lt So 800 50. 1t is further
IN evidence that the Chesapeake and Ohio
Railroad Company paid Hamilton bis costs
IN connection with said levy, RAILROAD
rare, advertising, &c., the sum of $50, and
the Auditor stated chat the costs incurred
by Hamilton were for a vertising, and
tnat ne issued warrant for the payment
thereof.
21. An assessment of tax on the Shen-
| sndoah railroad was made by order of
Auditor Alien on the 22d day of March,
1883, for the sum of So 6S5 AZ, which as
Sessment WAS placed III the hands of Ham,
llt0n, treasurer Of Augusta, was collected
by him and paid into the treasury of the
State on the 21st of April, 1888. and on
the same day the Auditor issued his war
rant to Hamilton for twenty per centum
OF the amount collected to wit the sum of
$1,737.C9.
Your committee has not been able to
obtain any statement from the officials of
the Shenandoah Valley road.
The aggregate amount received by Ham
ilton for the two TRANSACTIONS. so far as
the evidence goes, Was 20 per cent com-
mission, 80 1877 ,03; COSTS paid by Chesa-
peake aud Ono Railway Company. $50 :;
total $5.lS7 .03; which costs the Auditor
also stated were paid by warrant drawn
upon him
3. IL further appears that John E.
Hamilton was appointed treasurer of
Augusta county by the county judge ia
August 1888, to fill vacancy, and that
said Hamilton was the brother-in. law of
5. Brown Allen.
that both railroads passed through the
county of Augusta, and therefore it was
fit and proper that his brother-in law
Hamilton should have been appointed to
collect these two assessments 1t was
shown in evidence that the principal Office
OF the Chesapeake and Ohio railroad is in
Richmond city, where ample levy could
have been made. and that the principal
office of the Shenandoah Valley road is at
Roanoke city, where ample levy could
have been made.
S. 1t is also claimed by the Auditor AL
LEM that he allowed the commission OF 20
per cent. to Hamilton as a collector of
arrears of taxes" and because 1t was
feared by Hamilton that III levying for
this railroad tax he was in danger of suits
against him personally for damages 1t is
shown by the evidence that Hamilton
signed himself in receipts given by HIM to
the Chesapeake and Ohio Railroad Com
pany Treasurer of Augusta county and
Special Collector Of 5. Brown Allen, Au-
ditor, also that no bond was required Of
Hamilton as special collector as the law
requires in all such cases. and that there
was no written agreement between the
Auditor Allen and Hamilton before the
service was commenced and approved by
the Executive as the law requires in all
such cases. See sections 81 and 35, chap
ter so, Acts 1882, and Constitution of
Virginia, Article w., section L. 1t
further appears that the Auditor has au-
thority to appoint collector ia any
county or corporation to collect arrears of
taxes therein See section "a chapter so,
Acts 1S7S.79. referred to by the Auditor
(Allenj as his authori5y-and that these
assessments of railroad tax can in no sense
be taken to mean "arrears of taxes' in
any county or corporation. The Auditor
is expressly authorized by section 20,
chapter ll8. Acts 1881 50, to place the rail-
road tag assessed in these caseg in tue
hands Of q Treasurer. The act reads TINS:
such tag so levied = if the same be
not paid at the time provided herein shall
be- collected by any Treasurer to whom the
Auditor may deliver the assessment or a
copy thereof"
1t further appears that the duties and
compensation of Treasurer are fixed by
law-his duty being to collect all taxes
assessed aud placed, In pursuance of the
laws of the State. in his hands for eollec-