The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-05-02
CAPITAL OF THE STATE.
DECISIONS OF THE SUPREME
COURT HANDED DOWN.

The Attorney General Holds That the
Property of Express, Telegraph and
Telephone Companies Is Subject to
Ad VaIorem Taxation - Too Many
Coroner's InQuests
ATLANTA, GA, May The following
supreme court decisions were handed down
to-day:
Fowler VS.. Athens Water Works Com
pany: from Clarke. Affirmed.
Christian VS.. Wahl; from Lumpkln' Al
firmei.
Neisler VS.. Louden; from Lumpkin. Re-
versed
Brown VS.. Msador q Griffin; from Hall
Affirmed.
Hardee VS.. Lovett; from Hall. Affirmed.
An opinion of some Importance to express
and telegraph companies was given BY the
attorney general to-day. These companies
have only been paying a percentage tax on
the business done in this state. The South
ern Express Company has here about
$4,000 worth Of property, and the
Western Union owns considerable, none Of
which has heretofore been taxed. The Full
ton county tax-receiver sought to make II
subject, and asked instructions from the
COMPTROLLER general He submitted the mat
ter to the attorney general. who holds that
the property is subject TO an ad valorem tax.
WHAT HE SAYS.
In his opinion he says:
After a careful examination / am Of the
opinion that the property used Dy express com
panies in their business Is subject to al valorem
taxation. although such companies - 'axed on
their gross receipts. All property. real and
personal. is made subject to ad valOrem Taxa
ton. except such as IS excepted BY virtue OF the
constitution. The receipts derived by express
companies from their business are not merely
the product Of the property used IN tnat bu>i-
ness. The receipts Of their business are me
combined products Of the skill. OF the labor
and the fidelity OF the officer ana agents en-
ployed in the mana cement Of the business
What is said of express companies Is equally
applicable 10 telegraph companies. tax on
receipts derived from t1r business OF such com
panies, and a tax also on the property used oy
tbem in their business. IS not ike taxing the
rents derived from real property and taxIne the
property producing such rents. In the latter
case the property alone produces the income
taxed In the former. the property used IN the
business contributes incidentally and in part
only 10 the product OF the income derived.
This ruling = also applicable 70 telephone
companie5.
TAX RETURNS REJECTED.
The comptroller general has rejected the re-
putting the roadbed at 5000 per mile
They made the same return last year, but
the comptroller raised it 10 1900, and
would have made 1t larger but for me un-
completed condition Of toe ROAD. He has
also re jected the return OF the Georgia
Pacific company Of $500 per mile, while
its Alabama assessment 10 SO, 900 This
road also returns its rolling stock at much
less than last year, reporting the highest
valued engine at g. SO. TIE comptroller
has notified the governor OF his action in
both cases, and the roads will be assessed
according TO law.
CORoNERS ISQUEsTs.
The frequency Of inquests here in CON
nection with the heavy fees drawn by the
sioners TO call g halt. They believe that
Iaany of the inquests are unnecessary, and
at their session this morning made II a
subject Of special consideration. Bills were
rendered by the coroner for a number of
inquests, including two for the hremen
killed by tire falling walls last weak. The
con missioners refused to pay these, on the
ground that the deaths were witnessed BY
hundreds of people, and the inquesCs we're
unnecessary. 1t was the sense of the CON-
missiOners as expressed by the chairman,
that coroner's juries are going beyond their
duty in trying cases Of alleged crime at
these inquests, and 6uding verdicts as to
guilt or innocence.
Thomas Collier, who was sent to the
penitentiary in 1887 from Gwinnett county
for three years for involu Itary man
slaughter, was ordered discharged to-day,
the governor having commutsd his sentence
to tue time now served.