Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-09-07
the Sc OkD DAY,
OF the Argument in the Chesapeake
& Ohio Tax Case.
The Time Taken up By Attorney-GensraI
Caldwell and Governor Wilson, in
Behalf Of the State.

Behalf Of the State.
When the United States District Court re-
assembled Saturday morning the arguments
OF counse. in the Chesapeake and Ohio tax
case were proceeded with. Before Mr..
CadV 81 recommended his argument, how
eve, Judge Ferguson arose aud said he de-
desi ed to ca | the attention OF the Court TO
one CT two inaccuracies contained in the
newspaper report of his speech This mat.
Ter VAS disposed OF to the satisfaction OF
Judge Ferguson, and then the Attorney
General resumed his argument, by saying
that The question ne was considering last
evening was as to the constirutionality Of
the 10 per cent. addition, required 10 be add
cd to the taxes before they were sent to the
SheritIs. He had asc, rsined thst counsel
tor the opposition relied upon
Two REASONS
Tor heir objection, and not one, az be had
supposed y,s erday, Oue Was that the IL
per cent is in violation OF Section | Article
10 CT the Constitution Of the State, and the
other is that It is contravention OF Section
a Of the Constitution OF the United States
which provides that property snall not BE-
AIKEN without due process Of law. The AT
Iorrey General then proceeded TO argue
upon the question OF the constitutionality
Il the 10 per cent. addition citing from )
Michigan, Michigan, y California, Is Iowa
md numerous other authorities in support
# his claim that the penal y was Just one
aud warranted by the action of individuals
or corporations IN Withholding taxes which
ahould be paid He also claimed that thu
10 per cent. did not destroy uniformity, as
It WAS merely
An INCIDENT or COLLECTION.
Proceeding after an interval he said:
1t Your Honor please, the next clause in
be bill, is that iiif was proper to send the
axes TO the Sheritls with any part Of the 10
per cent added it was improper to add the
-gme 10 The STATE and State school taxes
rtat portion OF the bill r"lates 10 the so
called offer to pay, said u have been made
ny Mr.. Wickham 10 Auditor Duffy. The
manner in which hat Cisr WAS made !
nave, in discussing other branches Of ny
lrgumcnt, reverted to. Your Honor yes
,erday called for the reading of that portion
IF The Statute law OF West Virginia which
puts 1t beyond the power Of the Auditor 10
scce.ve money unless al is rendered. 1t
,as useless thipg for tLese mea 20 COM
etcre the Auditor 10. he was entirely
.owul'ss to DO that which the statu.e pro
lo!ts They could have gone 70 ary STATE
rycsi'ory, placed therein any money due
ard then
BGoUGHr TO tbs AUDITOR
certificate. This way was open TO them
ard II was the only way in which they couio
make t,TdeT O: money TO tn Safe.
lie said the gentlemen kreS what they
,.re dor WHEN they rendered ns-' Of tn,
TAX 20 the Auditor ard they knew they
.hould have taken all the tax They also
knew that the proper date had passed. sup
posc he said that the railroad claim that
their proposition was = tender Is so. This bill
doet not cfer 70 carry i, out. 1t ii
was a tender it has never been Kept good.
these people still have the money. In q
Court of law no tender Is ever received un-
less the money is brought in to make it
.ocd \ tender cannot be made and the
money BE- locked up The Court must have
perfect control over the suhi"c, Of the ten
der. Ii won't DO 10 say, Il offered this last
Angus. and now you can retit the best way
H.. -, -. lin. ~
yllahlc of the o.lrr 10 hand over the money.
they come here and gay that
BECAUSE TIEr MADE TENDER
.her stand as men who had really paid. Bat
hey are wrong in that position. What 10
he pieaGings shon! Coupled with the
eIrr 10 surrender the taxes, and pay thr
STATE and State school tax to the Auditor
md tue others TO the Snerl.ls, they say they
are not 10 be charged with the 10 per cent.
Further on the Auormey-General SAID:
1T may be said that they ere the trus-
tees who come into this Cou-', but to all
'r,ents and purposes it IS the Chesapeake
and Ohio Railway Company. Iney have
20 rights which the Chesapeake aud Ohio
Company cannot avail itself These trus-
,ess IRE merely made for the purpose Of at.
s.mp.ing to obtain ground in United
STATES Court, and behind their skirts turks
he Chesapeake and Ohio Railroad Com
any.
Again he said:
The interest question is to all intents
~ purposes out Of the case. The Sheritts
..,gr nerer in-tcucttj TO collect interest; il
P. ey did 50 it l. their own affair. But If
N,,r Honor ulcaaa. whatever may be your
.u C.: he law IN -c.-rGHca 70 The 10 per
Il, q claim tha' =
THE SnIE QUESTION
,iich can be made out of the matter,
Hrl;ug else is letiopan under the statutes
80 authority that We have qioted aid
aa.ch We ahall proceed to quote.
aac;her point.
"lu,r; case in ro!stion TO taxes, where
rart IS gal and part Illegal, before a c ,url
II City cal interfere, that COgvl mu:t be
careful az a ccndaiou precedent u compel
ne doing Of equity by the party coming BE-
.,re the Cour asking for erui'y. Before
ire Court can decide that Any certain
mount OF heir ;sN-s are i.r8l these taxes
... T. whole must be- rendered and paid Not
alI hen yaa ;hs Cor. 30: h hand .! The
(.l'a
In speaking Of lie "1-,aa tread CT the
.riarclion .olgas 10 BE- Obtained, he said:
III is almos: 81. AB c o. law taat
court cannot e: i.ia the whole amount Of
.ay because some rarr Of that tax IS illegal.
The cnnri cel ~. iGlisEi non only over