Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-11-21

WASHINGTON, November 20th.-In the
Kentucky railroad tax cases, recently de-
| clded, two propositions were discussed by
counsel and decided by the Court. 1t was
first claimed that the assessment was made
without notice to the railroad companies.
or without atfording them any opportunity
to contest the assessment and second, that
the laws OF Kentucky discriminate against
railroad property, in that they provide diff
ferent means and methods for ascertaining
the value, for the purpose of taxation, than
are employed in the case of other taxpav-
ers, be they natural persons of corpora
tlons. The facts bearing upon the first
point are that the llTs of Kentucky re-
quire the Board of Assessors to meet on the
first day OF September in each year, at the
| Office of the Auditor, at TIE seat of govern
ment for the purpose of assessing rail-
roads, and that the laws Of Kentucky pro-
vide that the tax so assessed shall be col
lected only by civil action, in which the
defendant has full opportunity to be
heard as TO the validity of the assess
ment in all respects. The Court holds,
in view of all the facts, that
the law requires the Board to meet
on day certain; that the defendant
had all the notice requisite in order to en-
able them to appear at the place designated
IN the law and be heard in respect to the
validity of the assessment; and also in
view Of the fact that the law declared that
the tax shall only be recovered in an action
at Law, in which the defendant is duly
served with process, and an opportunity
to appear and defend on all possible
grounds. An opportunity is there afforded
to him to be heard as to the legality of the
assessment. Upon the second proposition,
the facts are that the discrimination
complained of consists only in the
tact that the assessment was not
made by the same officers as
assessed other property but was assessed
by designated tribunal, created for the
purpose of assessing railroads alone The
Court held that that is not discrimination
repugnant to the equality clause of the
fourteenth amendment to the Federal Con-
tltutlon; that State might classify
property for the purpose of taxation. so far
as to authorize different tribunals to assess
different kinds of property which are dis
similar in their situation and character
The facts in relation to the equality of tax
alton are not at all like those involved in
the California cases, nor is the law of Ken
lucky, IN relation to notice and an orpor-
tunity to be heard, at all like the laws in
California cases, and the decision of the
Kentucky cases has no direct bearing upon
the points made in the California cases.
and affords no reasonable grounds for sup
posing that the Court will reverse the Cali
fornia cases.
The President and the Customs Laws.
WASHINGTON, November 90th-As>is'ant
Secretary Fairchild called at the White
House to-day, at the request Of the Presi-
dent, and had long conference with him
IN regard to the operations of the customs
laws and the general condition of the serv-
ice under its present organizations. 1t is
| understood that the President will make
several important recommendations to Con-
gress in the forthcoming message, looking
to the general simplification and improve
| ment of customs service, and to the pre-
vention of many of the abuses and frauds
| alleged to exist under the present system.
Fairchild has supervision over that branch
| OF the service, and the President sent for
him so as TO secure the benefit of his expe-
| rience and observation. 1t is said the
President viii pursue the same practical
| course IN obtaining information on other
subjects of his message to Congress.