Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-08-15
The Bill of Alexander B. Green and
Isaac (. Gates
AGAINST AUDITOR DUFFY EFT Al
Read Before Judge Jackson, Praying
for a Temporary In
junction.
A HEARING TO BE HAD IN SEPTEMBER.
Special 10 ne Register


Green and Isaac E. Gates against Auditor
P. F. Duffy and sherifs ofthe several coun-
ties praying for temporary injunction re-
straining them from collecting certain
taxes and other charges against the Chesa-
speake and Ohio Railroad Company read
before Judge jackson in this city last week:
"Your orators say that after decision OF
court the defendant, p F. Duffy, Auditor
proceeded to make up the amount of
taxes which he claimed to be due and pay
able by the said Chesapeake and Ohio
Railroad Company in each of the counties
of this State through which the railroad Of
the said company runs, to-wit: Wayne, Ca
bell, Putnam, Ksnawha, Fayette, Summers,
Monroe and Greenbrier for State, State
school, county, district school and munich
pal taxes for each of the years 1879, 1880,
| ISL, 1882, 1883, 1884, amounting IN the
aggregate, as your orators are informed and
believe, TO about the sum OF Sl93,OOO, the
exact sum your orators cannot state, and
that of said sum the State and State school
taxes as so made up amounted to about the
sum of $43 900; that under the laws Of the
State of West Virginia railroad property is
not assessed for taxation as other property
is assessed, but for several years prior
TO the year 1882 was assessed
| by the Auditor upon a valuation
made By commissioners appointed by the
Board of Public Works, and since then by
said Board itself, if the return made by the
railroad company of its property for taxa
ton Was not satisfactory to said Board aud
it is provided by statute of said State that
if railroad company fails to pay its taxes
Oy the 10th o. January, after they are so as
sessed, then the Auditor shall send them to
The Sheriffs Of the several counties for col
lection with ten per cent added to pay the
costs Of collection.
And your orators further say that by rea.
son Of the said claim OF exemption from
taxation by said company, as aforesaid, 1t
did not pay taxes for either Of said years at
any time, and they are informed aud believe
and so charge thai said company was never
under any obligation, legal or equitable, to
pay the taxes so charged, or any of them,
until after the decision of the Supreme Court
| Ol tue I ullcu Cldlte, 50 IcuOcISu dS dlOLS-
said and they are further informed and be-
,ieve and so charge tha. under the facts
| and circumstances hereinbefore stated the
said Chesapeake & Ohio Railroad Company
has the right, under the law, to pay these
taxes so charged against it as
! aforesaid at any time from the day
they were 80 made up to the 20th day Of
Jan, 1886, withou. the addition Of the said
| 10 per cent, but with reduction Of 2 per
cent, as provided oy the same statute.
And your orators further say, that the
Auditor and other State authorities deny
that said company has any such rights, and
| have, ever since said decision OF said Su-
preme Court OF TIE United States, insisted
upon the payment Of the whole OF the said
| taxes Of each and every class Immediately
upon their being so made up; not only this,
but that the same must be paid with the 10
per cent above named added, whether the
same were paid into the treasury Of the
State or to the sheritis a.ier they were sent
10 them Tor collection; and your orators are
informed and believe and so charge that the
said company, both before and alter this ex
trsordiDary demand was made, offered to
the said Auditor to pay into the treasury Of
State at once and which it was then and
there ready to do, the whole of the
State and State school taxes due aud
unpaid to the State on each
and all of the years aforesaid,
without the addiuon thereto of the said 10
Per cent, which offer was rejected bv the
Auditor, as he alleged ard as your orators
aye informed and believe to be true under
the advice ard decision Of the Attorney
General OF the State, and your orators are
rmt5er informed and believe aud so charge
ttar the said Auditor at the same time and
unc,r the same advice informs the officer and
agent of said company making said offer,
hat he could not and would not receive any
psrt Of ssid taxes, or any account into the
Treasury ct the State unless the whole OF
he said taxes OF each and every class, 50
msde Up 1y him, with TIE said 10 per cent.
added thereto were paid at one and the
same time.
Ard your orators further say that they
are informed and believe and 30 charge
that the said taxes so charged up by said
Auditor, in each OF the counties aforesaid
with the said 10 per cent. added thereto.
have been or are about to be sent out to the
Sheriff Of each Of the said counties for
collecuoR, and as appears by the
letter of the sheriff OF Monroe county here
With fled as part of this bill, marked a. NJ.
J., with interest in addition from the time
the taxes became due, till paid, and that the
order TO the sherifis are to collect the same
AT once"
Your orators are advised, and believe and
so charge that the said acts and doings of
the said Auditor and Attorney General
heTeinbefore mentioned and complained Of,
are premature, illegal and oppressive to the
said company and to your orators as such
trustees as aforesaid, because
First-The taxes herein mentioned are,
under the facts and circumstances OF this
case to be taxed as if they bad been assess
ed for the year l.S5, thus giving to the said
company until the 30th day of June, 1886,
to pay them into the treasury of the State as
hereinbetore mentioned.
Secoud-Even If it we're proper to send
said taxes to the sherifs Of the several coun-
ties for collection at once, it was improper
to add thereto the ssid 10 per cent, or any
part Of It.
Third-But if 1t were proper to so send
said taxes for collection, with any part OF
the 10 per cent added it was clearly i'm
proper 10 add the 10 per cent to the State
and State school taxes which sal" company
offered to paw as aforesaid, and which the
Auditor refused to receive as aforesaid, and
Fourth-It was illegal and improper TO
charge interest on said taxes, if it vSs done
as indicated by the said letter herewith fled
as aforesaid
And the orators further say that the ouly
property of the company which could be
levied upon and sold for the said taxes is
Its engines, passenger and freight MS, and
tie materials for repsiring its railroad with
possibly some machinery in its shops, ss
they are informed and believe; that the
company owing to the financial depression
in the whole aountry for the last two years
and the grest falling of Of its business aud
a IL y y