Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1888-03-28
RAILROAD PRoPxRrfss.



v1A1 BSxD VII ocvxnz rMun 49,
af-eH Dfyy7ccxyIu WHICH
AtYzAD - ~ u In1 var.
WEtk tbs representatives 81 u
Northern Psssae rsiirnad soopas,
sshieA 70 uaors largely ins<rssssd h ~
sss nsaxosd TAX isv shsa any osA&
company Affected ~ I'D have. IL u IN
dsfssoods Impressed the spiaioa thai
that coursay desifsd 10 DO shas -
far and Reasonable, there ass fsasraz
Tor ssiisvins ths dDpis saforssosns Of
the nev Iav viii not sduis q sch
rsady svaaioes sf The payment Of taxes
- cofpcrnktoas ssaAliy hks 10 feel
thsnseivss at liberty 10 fHAules d.
There appear 20 hs grounds FOR begiev-
fnS. TOO. shst the csnpauy DID rot ex-
peel tie i&w would be % ucc1aii1sdiy
pss In operation. OF one thing shers
sppears 10 BE- no dcabk scd thss 10. tie
property Of fsiifoad companies viii Be
aeseeaed ltks that Of tndividnais, last -
The new Law requires, ard tie vssd
pfspeFty vii be erdesssoed 10 embrace
property Of I'll kinds rot expressly sx-
empsed by tbs iavs Of the Urlled bsssea.
Assde from tAs question Of assessing
the lands Of th.s railroad COMPANY, 10
the ksotty prsbiem Of sssessinc sbs reii-
ING sto,k. That which has Appeared to
make this psobiem especially trgs Aie-
s7ue is the node By xhscn she rolling
stock should be assessed. Probably 90
a1J given day two thirds. or more, OF
tbs rolling stock owned OF esed by tse
Northern PAsifis coup4ny within Waeh-
inaton Territory viii Be In motion, and
rolling from ons county into smother 40
fast az steam can take them. Whess
siii this moving property be aaseessd?
In witch eoonsy o. counties viii tie
taxes become dus snd payatls?
Some iiRAs has bean thrown On tins
question, anA the indisasiens ere teo
rolling mock will b. asssssed.
Rsesntly Attospey 0soeeal Assealfs
eoD0onioated With Attorney General
Bradford. Of Kansas, relative u . pro-
cseding which hes oeeo Instituted b.
thas stAss 10 eoilecs taxss % the ears Of
TIE Pullman PalAee Gar Company, a.
thooah the cars In question simply we're
pulled through the state attached 10
trains Of The railroad companies Then
that company commenced IN actisn in
equity BY iDjauess on against ell the
county tseasaseFs Ia the states Of Iowa.
Kansas and Nebraska. where there uas
. tax levied Against the care Of tie COM
psny. Tbs Injunction vas refused BY
Judge Brewer. Of the circuit court for
tbs southern district OF love. The
company then seaeved lie application
for an injunction. this time before the
United States supreme court. Tbs hp-
plication vas again refused. The com
psry 10 nov trying TO avoid paying the
taxes Of 1888, and while the matter 10
not yes finally determined, Judgs Brew
er has Informally announeed shat he
has not changed bis views on the q0es-
ton. The company claims that its
property IL taxed % its man1factory,
and that IL IL not legally bound to pay
saxes to states through which the csru
are drawn. There are other defenses
raised. hnt this IL the nain issue.
JSdRe Brewer. in bis opinion, amocR
other things. says:
Where rolling stock 10 used partly
in and partly cot OF the state, only thai
proportion Of vaius based upon the
amount Of use within the state 10 con
sicesed as the basis Of taxation. In
other words, tho state aims 70 tax that
property which u croteots. and only TO
the extent that II furnishes protection.
II 10 cannot do this. 10 requires bot
moments reflection 10 sce that the
state viii be snosu Of much Of chat
svsFy candid man must feel 10 Be honest
revenue. sleeping cars are not the
Only vehicles used in interstate coG
neFce. A vast smoont Of rolling stock
used on the various interstate railroads
belongs to car tscss companies, and 10
simply leased BY the railroad CON-
pauies. Isit taxable only In the eastern
cities In which the car trust companies
are dsmiciisdf More than that, how
many interstate railroads. trsveFs,rR
often several states. are Owned and
operated By corporation created by
and domiciied IN a single state? Has
that state alone the power OF taxation?
The duty Of the state 10 pro-
tect that property for its owner IL clear,
an q equally clear Its oorreiaiivs right 10
sneject II to ordinary taxation. To
provide yroteoaioa costs money, aud
the tax ia tbs osner's proper payment
therefor. II The imposition Of
an equal and uniform property faK up
en- the vehicles used liz interstate COM
uesce be a regulation Of commerce. the
domicile Of the owner snd the siiss Of
the property srs immaierial questions
I be use determines the exemption and
all such property Is released from every
harden OF state tssstion. II 10 be
regulation Of commerce to imposs such
q tax in loss. where the property IL
foond, Il IL equally 20 in Illinois.
where tbs oxnsr 10 domieiled. Surely,
such sweeping exemption vas never
within the contemplation Of the trainers
~ the federal constitution in granting
the power TO congress TO regulate litter
State commerce. But, for gut
posos OF taxation, tangible property has
asss wherever it IL found. Nov these
csrs-tsngitls propsrsy-ars found. an3
found consip ooo.iy, IN the state of
lovs. This 10 not the case OF q car
owned Ia another state making single
trip through shs state Of Iowa, and then
returned 10 the state where 10 belongs.
Sach temporary transit. u may be con
ceded, would not change the s;sns Of toe
property, 10 Is also true, acsordina TO
tie aliscati rs OF the bill, that the com
plainant, being the owner Of tesussEd
o. mere sieepit G ears IN Use throughout
the Unissd states. frequently changes
c.rs from one run to another. SO that
sdsnt,cal.y the same cars may not be
continuously in sse In the safe Of Iowa.
Bat this Interchange dooS not sbridse
the statement that there he continuous
AID ccpslsnt csc in tie state Of wa Of
the sleeping care belonging 10 tie com.
pIsinaut. and. being thus continuously
aud constantly used Ia shat state, they
ac. a!rs sifss there for the purposes OF
taxation. 81 e doubtless within the
legislative power, D. irritable enact
gent, to estahlish Q sl,ss fer ps.s3rai
rroyesss s,s- here tbar at the place
where IL 10 foure. s-s this fact inter
,-ets several dec,'ieas OF TIE sS2reme
souIs.H
MY conc.saoz, therefore, is % tia.
property Is not txsmYted from liability
SO AZ eaSsi and uniform property TAI -
tie faet that il 10 cssd eithss partially
or exclusively. fer Interstate sose Szerst !,
f2l that vehicles Of transports siou, assd
constantly std simultaneously rpon
single ros. seq7ise stfHs. for the pat
posts cf isxsiion, independent and IRE
syecsiye Of tie eaaiesle CT the owner;
| 49, saeh sifss IL noa DESTROYED BY tie
! fact isas tie owner. ossirg macy ve
nlcles % liSs character eDd having lines
I A. 81 - Taxk.A