Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-01-29

Us
evidence required by the statute in lieu of
that which otherwise would be required
by the common law. | also argue that the
state board Of Equalization, by including
fences as part of the roadway. had ey-
ceeded Its jurisdiction. They assessed the
fences at $500 per mile. and had not stated
the number of miles. And even if it had
J0flsdletlon to assess fences, there being no
way by which we could ascertain from the
assessment the value of the fences separate
~ nom the total assessment entered rem
aefS the assessment wholly void, and that
IN mat case we had right to contest the
assessment without subjecting ourselves to
the penalties of per cent. and 10 per cent.
attorneys fees and per cent. interest per
month, and that therefore those penalties
cannot be recovered. Again, interest, con-
sldered by itself, cannot be recovered be-
cause the statute allows interest only in
such cases as the collector reports to the
Auditor that he has bel unable to collect,
because he has been unable to find anv
property out of which the taxes could be
collected, which he did not do and could
not do IN this case, because there was
plenty of property in sight out of which
he could have collected by forced sale or
under the direction of the Controller
Again, the franchises taxed in this case are
derived from the Federal Government, ana
not from the State of California. and by
reason of those franchises being derived
from the Federal Cover nment they are not
subject to State taxation. Further. mas
much as the franchises are assessed in 4
lump on the roadway, roadbed, railways
ana rolling stock, it is impossible to deter
mine the value placed upon the franchises,
and, therefore, as such valuation could not
be separated from the valuation of all the
property in lump, the whole tax is void
He continued his point of claiming the
protection of equality under the fourteenth
amendment, referred 10 the unjust discrim-
nations made against the railroad COM
pany, claimed that as it derived its fran
chlse from the L ederal Government it was
not amenable 10 State taxation and then
proceeded to attack the amendment of
1881, under which the assessment was
made, by attempting to show that il was
invalid, only 80 members voting for it.
when ii should have done so. He argued
this point at some length, claiming thar the
proof of his assertion rested upon the
written journal Of the House.
lie was asked if the question as to how
far back in the search of proof as TO a law
could be gone had been decided under the
new Constitution had been decided in the
Courts of the State. and said that he had
not, but referred to the decisions made I'M
der the old Constitution. He then took up
the point as TO the effect of covenants on
mortgages in question to pay all taxes i'm
posed on mortgaged property, and claimed
that this covenant only covered the will
lngness to pay lawful taxes, and ii was con-
tended by the company that the tax was
not levied according to law, that is, accord
ing TO valid law, and was therefore not a
lawful tax.
Senator Edmunds followed Judge San
derson, and spoke only about an hour, adj
dressing himself principally to the point
that the company was a special corpora
ton, and not amenable to State taxes as a
State corporation. His argument was in
genious and forcibly presented, and his
earnest maIRer of speaking attracted the
attention of The large number of spectators
IN the Court room. 1t was noticed that he
was not subjected to interruption, as the
other counsel, for whether his argument
was convincing to the Court or not there
was no mistaking the position he assumed,
and his propositions were stated clearly
and concisely.
Judge Rhodes then proceeded IN behalf
of the State. He continued up to the hour
OF adjournment of the Court and will re-
sumo tomorrow.
United States Senate.
WAsHIYGToY, January 2Sth-Among the
bills introduced in the Senate was one by
Sherman to discontinue the coinage of the
silver dollar, and TO provide for the pur-
chase of silver bullion in bars, of not less
than 100000 ounces nor more than 000-
600 ounces per month, at its market price
and for issue in payment therefor of coin
certificates of not less denominations than
$40 each, the bullion to remain in the
Treasury as security for the payment of
certificates
The debate was resumed on the bill for
the admission of Dakota as a State. and
was participated in by Butler and Wilson,
The debate closed and the bill went over
until o'clock tomorrow, at which hour
Vest will have the floor
House of Representatives.
WASHINGTON, January 2Sth. - The
Speaker laid before the House a letter from
the Secretary OF State. giving a list of the
employees in the State Department, and set
ting forth that the services of none of them
can be dispensed with; also a communica-
ton from the same officer transmitting re-
plies from United States Consuls to a De-
partment circular asking for information
as to cattle and dairy farming in their re-
spective districts.
Wheeler, from the Committee on Mill
tary Affairs, reported a bill authorizing the
President to restore officers to the army in
certain cases. This bill applies to the case
of Fitz John Porter, and as it was placed
upon the public calendar it may be called
upon for action at any time during the
morning hour. an advantage which is not
enjoyed by specific bills which are upon
the private calendar
Pending action. the hour of o'clock ar
rived, and the House proceeded to the con-
sideration OF appropriate resolutions touch
ing the death of Reuben Ellwood. of H.
linois.
After eulogistic addresses by Messrs.
Hopkins, Henderson, Hill, Durham and
Adams of Illinois, Tillman of South Caro-
lima, Peters of Kansas, and MCMILLAN of
Tennessee, the House, as a mark of respect
TO the memory of deceased, at 80 ad-
journed.
Capital Notes.
WASHINGTON, January 2Sth. - Darwin
James, a member of the House Coinage
Committee, is authority for the statement
that there is no question but that a report
favorable to the redemption of the trade
dollar will be made by the subcommittee,
and in turn by the full committee TO the
House.
Parties are here making war on the
Alaska Seal and Fur Company. They pro-
pose to have the affairs Of that Territory
looked into generally.
The House Committee on Public Lands
held an extended session after adjourn
ment to-day, and finally agreed upon a bill
declaring forfeited all lands within the
grant to the A. and p road lying opposite
the unconstructed portions of the railroad
The Republican members of the Califor-
mia delegation in the House have had
conference as to what action they will take
in reference to the contest over their seats.
TIE matter was discussed at some length.
and it was decided to take no steps in the
matter at present.
The Deadlock in Ohio.
COLUMBUS, January 2Sth.-The Senate
Conference Committee to arrange a COM
promise basis had agreed upon no single
point to l P. NJ, and it is not probable they
will have anything to report to the Senate
tomorrow morning. There is now talk
that the Senate will tomorrow morning
adjourn over to Monday and give the com
mittee full time for consideration.
A Sensational Wrestling Match.
CHICAGO, January 2Sth.-An exciting
contest, with incidents bordering on the
sensational, was witnessed tonight bv a
large audience at Central Music Hall in a
wrestling match between Matsada Sara
kichi, the japanese athlete, and Evan