The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1888-03-07


railroad taxation, even though that decision
should be sustained by the Supreme Court.
TIE STATE OF SOUTH CAROLINA,
ABBEvILLE COUNTY.
In the Court Of Common Pleas.
Jefferson Floyd, ct al, Plaintiffs,
against
J. Wardlaw Perrin, Treasurer Of Abbeyille
County, Dcfendant.-Complain for Relief
This action was begun by the plaintiffs on
the cd February, 1887, under SECTION 26S OF the
General Statutes, to recover three hundred
dollars and five cents Of taxes paid by the
plaintiffs under protest TO meet the interest
On the bonds! issued by the County ComtniSr ,a IS
Nincty-SiX township under the provisions OF
an act entitled San Act 10 charter the Green:
Vile and Port Royal Railroad Company
passed 23d December, 1882; and Of an act en-
Titled "An Act to amend an Act entitled, An
Act to charter the Greenvillc and Port Royal
Railroad Company" passed Ht December,
lSS5, which tax plaintiiis aliege has Dcch lile-
gally assessed and collected,
Because, lSt, Sundry OF the conditions prece'
lent to the issuing of the bonds have not been
md. The Railroad Company has located its
line in direction not authorized ana has
thereby forfeited It's charter,
And Srd The act authorizing the subscrip.
tion is in violation OF Article 2, Section ~ ana
Article 0, Section s, Of the Constitution OF this
And ask judgment. declaring the said act
and amendment unconstitutional, the assess
ment of the sums paid by the plaintiffs there
under.
Tie defendant alleges that all of the condi-
tions precedent to the issuing of the bonds
were duly performed and pleads res j"dtcofa
as to the validity of the bonds.
IL is we'll settled that in the hands Of an IN,
nocent holder the recitation III the bonds OF
| the performance of conditions preced dent, Is
| binding ON the tax payers liable TO their pay
mcnl, but that in the hands OF persons win
rotice the performance of conditions prcce-
| dent may be inquired into.
The d Gendant Is entitled to whatever de'
| fence the holders Of the bonds could make.
The bondholders not having been made de-
PENDANTS, the burden OF the proof is apon
plaintiffs to show that the tax should not be
| collected. In the absence of evidence, must
assume that the bonds rocite the performance
| of all the conditions precedent TO their Issue
and are in the hands of innocent holders.
| The plaintiffs are therefore CStopped from
showing that the conditions precedent have
not been performed. They are not estoppca
from contesting the validity of the bonds Oh
other grounds.
be declared forfeited only by proceedings d.
rcctly instituted for that purpose. PlaintiflS
! therefore fail on that ground.
The act under consideration being 10 char-
ter Il Railroad Company also gives power 70
counties, townships, &c., TO subscribe 10 us
stock in q certain way and cnacts that Tor inc
purposes Of the act townships "Shall DC ana
they are hereby declared TO Ge' Gouies pos!t.c
.
powers to carry out the provisions Oh lhls
act"
Authority establishes tho validity of the act
rs to municipal corporal ions alrcuuy III exist
encc, such rs counties. cities, &c.
The questions therefore seem TO me to DC
lst. Isa townshipa municipal corporation. ::
its creation SO foreign 10 the title OF the act
| under consideration Is to be considered a als-
tinct subject?
3rd. If township be n municipal corpora
Z &c n a RnilrnHI
Il township corporate purpose?
Municipal corporations are the inhabitants
Of small territorial subdivisions OF the state.
invested with subordinate local administrl-
ton Of their own affairs
BY the actof September goth, lSGS, townships
were incorporated with the power, among liu-
mcrous others, to grant and vote moneys ior
max ing highways. This act was repealed by
act OF January 10Th, 1S70 II ST. 3l3, and town.
ships were deprived Of all corporate power.
but the names and boundaries were preserved,
presumably because such names ana bounua,
rics had been generally adopted us assessment
and school districts under other statutes
which conferred no powers upon the orS;lni-
MLion as townships, though in the former
they were mere geographical lines FOR c2nNe-
niencc in assessing and collecting taxes; and
in the latter possessed OF corporate powers ny
law for school purposes alone: Gen stat
Z zoos. l conclude that township Is hota cor
poration.
The title Of the act relates only to the incor-
poration Of the Railroad Company but It's GER
cral purpose being to provide for the colSlruc-
lion of the railroad II has been AUTHORITATIVE
~ held that any subject sermanc TO the OBJ
cct is sufficiently embraced within the lllic,
without making the title Il general index, thus
that giving authority to Il county To subscribe
TO q railroad company which without such all-
thoriZation could not do so, is embraced with
in general title TO incorporate that railroad,
because Il railroad Is highway, The bnildln%
OF which is us much within the general Sco!'"
of the corporate powers OF Il county as !hc
construction OF other highways, Legislative
authority being necessary TO lcSaliZc q lax Tor
the lattcr) ana The authority 10 subscribe WAS
merely in furtherancc of the object of the aC!.
\ township rot being corporation thc
present act goes Il step further ANA creates 1"
corporation with the sole power and Tor llic
sole purpose of enabling il to subscribe to the
stock of another corporation, that further step
renders it obnoxious 10 Article ., Section ~,
Constitution of South Carolina, in that II re-
lateS to the creation Of two separate ANA ulS
tinct corporations, only one being mentioned
in the title.
But Us this conclusion will doubtless be con-
trovcrted, Let us sec whether II not nbln%luus
To that provision of the constitution, me acl
be not rendered void by Act ., Sec. 5. Con. :.
c., which authorizes the legislature 10 vest
tile corporate authorities of townships, &c.,
with power to assess and collect taxes lnr
corporate purposes.
All the authorities agree that townships Nc.,
hy reason of this provision of the consiitu-
tfon may not hc vested with power TO assess
and collect taxes for any other than IL corlnr-
ate purpose. Townships In this Stale nave no
corporate purpOSc-no corporate existence.
Tic act under consideration docs not pur-
port TO give Nincty,SiN township amy corpnr-
ale existence o: purpose, except to subscribe
TO that railroad company. IL IL had hiled 10
subscribe IL would have been rs lifrlcSs as II IL
had not been referred to by description IN the
act. by the net it does not become such Il
township rs may be vested with power 10 sub
scribe to the railroad company.