Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-01-18
THE RAILROAD TAXES.
San Francisco Chronicle, January 17th.I

san rauClscO lin
A day or two ago, learning that the At.
norney. General was contemplating the idea
of abandoning the tax suits against the
Cer trail Pacific Railroad Company and ad.
vising the acceptance of the proposition
made by Creed Raymond on the part of the
corporation to pay the full amount of the
taxes for the years 1880, 1881 and 1882, a
Chronicle reporter waited upon that official
to ascertain exactly what course he meant
to pursue. The Attorney. G eneral frankly
stated that, after canvassing the subject
fully, he had come to the conclusion that
the laws delays and uncertainties and the
fact that the company had already obtained
two favorable decisions, made it good
policy for the State to accept the PROPOSE
ton. Although these were his views, and
while he had no doubt that he had right
to ask for the dismissal of the cases,
he had taken no steps to do so. Evil
IDENTIFY he hesitates because doubtful
of the condition of public senti-
ment. But we see no good reason why he
should not carry out his views, if he is
convinced, as every body is who has given
the subject any attention, that only after
years of expensive litigation the State
ties which have been added ON account Of
the failure of the corporation to settle its
taxes promptly. We have already point ed
out in these columns that precedent is
against the State in this matter, it having
in too many instances abandoned the right
to collect penalties for tax delinquency.
Besides, it is well known that some of the
forms necessary to legalize the penalties
were overlooked, or at least omitted, in the
cases of the Central Pacific Railroad, thus
obscuring the matter still further. Taking
all these things together, it seems to be the
part of wisdom for the State to let the
penalties-the collection of which in any
event would be extremely doubtful-go
and accept the full amount of the taxes as
fixed by the State Board of Equalization
for the years named.
There was one phase of the ques ton
which the Attorney Generals first inter
view did not clear up, and that is the treat.
ment of those counties which have al.
ready compromised with the corporation
1t was stated that the Attorney General
would not consent to recognize these COM
promises, but would insist upon the pay.
ment by the corporation to the counties of
the difference between the amount assessed
originally and that paid under the compro-
mise. 1t appears from later interview,
however, that Mr.. Marshall thinks that il
is unnecessary for him to insist that this
difference shall be paid at once, but that
the claim Of the compromising counties
should not be barred, but should remain
open Tor future settlement when the decis.
ion of the United States Supreme Court
shall have defined the rights of all the par
ties to the case. 1t is perhaps proper for
Mr.. Marshall to exhibit this extreme sole.
itude for counties which refused to exer-
else little patience, but we do not thin
he ought to insist on this point tenaciously
enough to jeopardize the interest of
the State, which seems to be to collect
the full amount of the taxes due from the
corporations as early as possible. If Mr..
Marshall insists that the State shall re-
ceive it's proportion of the full amount Of
the assessment for the years 1850, 1881 and
1882, he will do his duty. 1t is hardly his
province to engage IL tilt for counties
that deliberately compromised away their
rights. It IS indeed doubtful whether he
would receive any thanks for such a course.
Ii is quite certain that when the Chronicle
advised the too hasty counties to exercise
patience, they answered that they were
the best judges Of their own sffaira, and
that dollar in hand was worth more 20
them than two prospective dollars. l.
would be foolish now, for the sake of secur-
ing to few counties the amounts they
compromised away, to keep the State and
those counties which were not so precipi.
tate about settling, out OF the amounts due
them. This, we think, is the sensible view
to take of the matter, and we feel con-
WINGED that it is so considered by every
reasonable business man in California.