Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-12-26

matter cuts no figure in the cases taken
from the high Court of Kentucky, and
| dwarfs into insignificanee all other ques-
tons. 1t is the question upon which the
California railroad cases must stand or fall
in the supreme tribunal of the nation.
From the same article of the morning
paper to which we have referred in this
! screed, we take the following excerpt:
The point is covered by that portion OF
| the decision of the Supreme Court which
distinctly affirms the right of State to de-
wise different schemes for the assessment OF
different classes of property. The rule
which authorizes a State to provide that
private property shall beassessed by Assess
ors, while railway property shall be assessed
by Board of Equalization, also authorizes
a State to provide that railway mortgages
snail be assessed IN one way and private
mortgages in another
The sophistry of the argument is appa-
rent to all but the dyed-in-the-wool anti
monopolist. None so blind as those who
will not see Railway mortgages are not
assessed in one way and private mortgages
IN another Railway mortgages are not
assessed at all, and private mortgages are
! Railway property is assessed by the owners
at its full value while other property is
assessed at its value, after deducting the
value ofthe mortgage. The writer assumes
too much, and the conclusion that State
| may devise any scheme or schemes for the
| assessment of different classes of property
| is not borne ont Inv the decisior ~
! scheme must NOT he found IN no arh;t -ar,,
! oppressive and unjust ;, sucb i +ba 10 :, )
! guage of the Courf in the Kentucky cose o,,
| which the writer relics a hriof a,Iai.. -
of the proposition will readily con,i,,oa
that it is not ASSESSING raiIyay
| one way and nrivate norfcages onotla57 y
| The State Constitution decIaros tbat =
| mortgage. for the burmese of tavetior sboii
be treated as an interest in the
| that is. there arc two owners "a hdt -
| for every piece of mortoaged nronorty he
MORTGAGE shall he ta2e1 far az
of the MORTGAGE and the morerr Iii
| be taxed for the residne This i1 I'll casas
except the nronertv Of Toiiroad aar,,o1.,
| tons. In ali snch cases Tho ,,o,.tirar,ao
| shall be exempt from taxotion as
| distinguished from nj orher toyoo 80
| a discrimination is moda a,oi,ipSt - ~ .,
| companies because of their ov-ncrsbiT,. rrI
| from any differences in Tho c11o-.odtt1r no &c
the pronerty or its sna,fic rsoo 80 ~ ~
favor of sneciol fa,-d,.od IL ~ -, IL
holders. from no other reason o,,,,ora,tI,,
than canrcoUs das;ra ~ 'pi ny ~
railroads at the time tho nov iie
was adopted Tho n,i.lcrie v,l,cb ;iS,;tl
double taxation of he oIna,s Of roiIroads
and eyemnts bondboIdors iii ai o; Az;
tifv any like discrmination bet,roe,, 'V Us
erS M, account f a@+ 80 ooi
| the State might designate rs n sufficient
reason Tor discrimination. The valuation
| ana consequent taxation could vary as the
| ,1T was Whlte or black, OLD or young.
Inc value OF the mortgage could be de-
Quoted from the property of the white man,
and not the black one-irom the young
ana not the old deducted II the property
| was owned by man doing business alone,
put not deducted II owned by men doing
| business together as partners, associations
or corporations. Cannot any man, or set
OF men, De despolled OF their property by
such scheme? 1t is arbitrary and des-
| pouc-the very essence of tyranny-and
| only resorted to by evil Governments in
eVll uineS. Of what avail are the rights
guaranteed to every citizen in the enjoy
| nheht OF ms LIE and property by the Four
| teenth Amendment If some cunningly-
! devised scheme OF taxation could force any
| special class TO bear an unequal share of
| the burdens OF taxation? Ii such trickery
could be successful, the Fourteenth Amend
ment should read, as ironically observed
| by counsel IN the San Mateo case: Nor
snail any State deprive any person of his
property without due process of law Tex
| Gept IL be IN the form OF taxation). nor to
ueiy any person within Its jurisdiction the
| equal protection OF the laws Except it be
by taXauon).'
| AN APT ILLUSTRATION
If iS woI1 l,,,o,,,,, +oo,r i..Ir;
how The r,,Ia woriSs bn+ ~ ;ii', SONS
NAV not he ont Of rIooa @" S ,irus lia,ioi Il
| natural ,,arSon hos sS 600 =, pPo oi ~, q
nnrchases of = 49, of 40 ISL anu fp
sfO 600 tbot ba;no ~ o4,.a Ia Io'''e ~ I0i
| ~-SfOSSi N1"e DNAiio bhS eiOludl vault. he
for s5OoO 10 sac,,ra 49, 10 IL IL 'sa5o
chase money Tho Stota GnnSt; ~ ;ne pun.
thai and r each has a. 600 80, ~. cay
tbe nronart,, and aaol' Ill - esl III
and nav n TOW -, e. 600 Sn'il nc aIses:eo
stance is worth nriv * 600 Ia III tn - III III
nays tayes on y Iarco,. f o,,o;,, aiiI II ne
| taxes on somebody elses property. C. a
railroad purchases of B, for its proper use,
an ADJOINING piece OF real estate for $4,000,
paving So,oOo down and giving mortgage
| !Of the balance OF the purchase money. In
this case has only $4,000 interest in the
property-preclSely as in the other case
ana u the rest. Each has half interest.
but In the latter case Z shall, nevertheless,
De assessed Tor and pay taxes on the whole
property, double the amount he really
owns ana Is shall be exempt from taxation
on TINS piece OF property. pays taxes
|
to the amount of the tax is taken from c
and appropriated to the use and for the
benefit OF b to hquidate BIS share of the
pubic burdens. 1t seems self-evident,
under such circumstances, that law au-
thorzing and requiring such proceedings
does not afford, but expressly denies, the
equal protection OF the laws, guaranteed by
the great Magma Charta of the American
people-the Fourteenth Amendment. Per-
haps Mr.. Dunn S legal advisers may be able
to explain ON what principle of justice or
| equality such system can be upheld; if
they are able to do so they have certainly
mastered the situation since the time the
cause was presented and argued before the
Court, for on this subject Justice Field says
g Sawyer l7o):
THE OWNER SHOULD PAY THE TAX.
| son what nrincinlo or Inv What s,,oo;o.
Of reasoning tax mon nronertT c naoi w.
unheId and enforced oyainst ! ,,art,, ,,lh a ~
t6e taxabIe interest in + had Of tc 49, i,el
t1o io,- of tho TOW hoo, go -
cher am At a los 70 nnJarStaT,J ~ III az
noeition IF the case was s,Ioastod 70 ,,,i
sci ON more tbon one occasion d,r;,,I, A.
arqnment bnt no answer was nodn 70 i
To everv other nosition an ans,rnr w ~ ~ -
temnted Int to This one none and &c ~, ",o
| ~ - Ne'; - w