The Russellville Democrat. [volume] (Russellville, Ark.) 1875-1898, 1886-02-11


Judge Carroll 81 the Pulaski chan
Gerry court has rendered bis iinal o.
cree In the following case:
THE DECREE.
/ III the Pulaski Chancery Court
Little Rock and Fort Smith Rail
way, plaintiff, vs.. r. w. Worthen
as collector, ct al, defendants.
Opinion Of the court.
This is an action brought By the
plaintiff corporation against Il. W.
Worthen as collector Of taxes in IN
Ilaski county, and the collector OF
taxes In the several counties through
which the plaintiffs road Is con
struc1ed and operated, between Lit
File Rock and Fort Smith, praying
that the defendants be temporarily
restrained from returning its trail
road ts.ss...:s = IS auiinquent, or further
!; proceeding IN collection Of taxes az
sessed and levied thereon. and that
at the final hearing the restraining
order be made perpetual.
The alleged ground for the relief
sought is, ths.. the board Of railroad
commissions exceeded the power
and authority given them by the
revenue act Of March 3lst, 1883, in
assessing the value Of the railroad
track" Of the plaintiff by including
the value Of the entertainments, cuts,
ties, trestle and bridges.
The defendants appear and file an
answer and demurrer. They state
that all the property Of said plaintiff,
located on it's right of way was rs
sessed for taxation by the board Of
railroad commissioners in accordance
with the provisions OF the act Of
March 81, 1883, regulating and pro
viding for the collection of the reve
nue. Of this State, and that said board,
in estimating the value Of the ''rail
road track" Of pallntitf, as defined
by said act, included embankments,
cuts, ties, trestles and bridges, dis
regarding that part of section 46 OF
said act. which attempts to exempt
| from assessment and taxation, en-
bAnkments, tunnels, cuts, ties, tres
ties and bridges of railroad corpora
lions or companies; but they deny
that said board in ascertaining and
fixing the value Of plaintiffs railroad
track for taxation, ascertained and
fixed the value of its embankments,
cuts, ties, trestles and bridges sepa
rate and apart from the other prop
erty composing said railroad track"
and they aver the truth to be that
said board, in the discharge Of its
duty, assessed all OF the real property
of plaintiff coming within the defini-
ton Of railroad track" including
entertainments, cuts, ties, trestles and
bridges, at its true value.
The case is submitted by agree
ment OF parties as on final hearing,
on the bill and the exhibits, and the
answer ard demurrer.
THE RAILROADS PLEA.
It is not commended that the en-
bankments, cuts, ties, treaties and
bridges were separately assessed
and valued for taxation, but it Is con-
tended that these structures and ma
terials should not have been includ-
ed ID the assessment of the railroad
trach - the Legislature in provid
ing Manner of assessing railroad
propefty expressly provided that
these structures and materials should
be omitted from the schedule Of tax
able property required to be filed by
railroad corporations and companies
in the office Of the secretary Of state.
The contention in this case arises
from the construction OF section as
of the act of March 81, 1883. known
as the revenue law. Section 46 of
that act provides that every person,
company or corporation owning or
operating railroad ia this State
'sshall in the month Of March, in the
year 1883, and at the same time
every second year thereafter, when
required, make out and file with the
secretary Of state a statement or
schedule showing the length of the
main and all side-tracks, switches
! auU tuIH Oubo III CdCu COuHty III
which the railroad may be located,
and in each city ana town in said
county through or into which the
road may run. They shall state the
value of all improvements, stations
and structures, including the rail
road track located on the right Of
way; but such schedule shall not in
Guide nor value embankments, tun
nels, cuts, ties, trestles or bridges"
This IS all of section As that is deem
ed accessory to cite for the purpose
of this case.
Section AZ provides that such rail
road as described and scheduled in
the last preceding section shall be
held to be real estate for the pur
pose of taxation, and denominated
railroad track" and shall be so
listed and valued, etc.
The railroad commended that the
commissioners exceeded their power
in placing any estimate whatever on
the cuts, embankments, bridges, &c.
The court held however that the
value of the railroad track did not
depend upon the iron rails only; but,
with tho rails onl t;ao tl,a hr;d<.aa