Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-08-28
THE RAILROAD TAX MONEY AND
THE CONTROLLER,

Whoever has read the letter of Con
trolleE- Dunn to Attorney-G General Mar
shall must be impressed with It's weakness.
1t is simply plea that he cannot receive
part payment for taxes due the State But
certainly the law will not bear the forced
construction that claimed full payment
only can be received. The law cited By the
Controller contemplates the issuance of a
certificate of discharge by him when he
receives payment in full upon settle
ment. But there is ne rule of construction
by which this can be contorted into pro-
hibition to receive money due the State
on account of taxes. But if there
was any force in the Controllers
argument, the fact that the matter of the
paymeat has been adjudicated and in Court
held to be lawful, would Justify the Con-
troller in admitting the money into the
treasury which fellow State officer has
properly received. The construction of
the Controller, we repeat, is forced, and
not supported 10y any reasonable interpre-
tation of any law upon the statute book.
1t would be strange and altogether I'M
accountable position for the State to as.
sumo that it would refuse money due to it,
because other sums at issue in the Courts
had not yet been determined to be prop
erlY due to the State. Yet that is pre-
cisely the position the Controller takes.
1t is not necessary to refer to the fact that
the Controller has accepted in the case of
one of the coast railroads less than the full
amount claimed to be due to the State,
RENTING certain penalties claimed by him
to be rs fully due as the principal TO which
they attach, except to point the remark
able inconsistency Of the official.
Nor, except to give the inconsistency
of the Controller more fully to the light. is
1t essential to recall the fact that while
the plea of the official IS, that a given por-
ton of the tax money held by the Attor-
ney-General is payable into county treas
uries the Controller took pains to warn
the County Treasurers not to receive the
money. Beaten from the position that the
s!ipulations in Court for entry of judgment
were conclusive ofthe whole tax litigation
and not appealabie, by the decision of the
chief appellate tribunal that appeals in
such cases will be entertained, we have left
for the solitary defense Of the Controller
the excuse that he cannot receive part
payment. This, however, is based upon s
forced and negative construction of the
law regarding discharges by the State
Of those indebted to it. 1t would have been
in point for the Controller to have shown
that such a discharge" as is contemplated
by the law has been asked in the case un-
der consideration. Really, there is moth
ing new to be said upon this subject 1t has
been squeezed dry, and there is small oD-
portunity for any forcible expression to be
made regarding it, except to emphasize the
ahsurdity of the position taken by Mr.
the State Treasury held by the chief
Dunn in refusing to admit money into
State law officer for the State. and received
by him under the protecting record of j.
Court proceeding in which there is no am
hlguity whatever regarding the reserved
rights of the State. If there is any politi-
cal capital making by the peculiar stub
oornness of the Controller, it viii be more
advantageous to the Attorney General than
to the Controller, since it is unquestion-
ably true that the sentiment Of the people
is strongly in favor of the payment of the
money from his hands into the
vaults of the treasury. In any event, the
railroad corporations are not taking pun
ishment, and perhaps of all Others can look
on upon the wranSle between the officials
with the greatest nonchalance.
At Sierra Valley, in an artesiaa well
In lf rora hac Loo. e.s,I, L.