The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1889-05-04

o the completion OF the road," affirm
ug the decision In the 80 annual.
The question OF exemption for ten
pears after its completion, however,
was net determined, Chief Justice
as the organ of tho court,
stating that when the State attempted
to enforce the payment Of taxes after
the completion Of the road 1t would be
time 10 test that question. An appeal
was taken from this Judgment to the
Supreme Court of the United States
and il was there affirmed. Under this
final judgment the compromise OF
1887 was made, the back taxes paid
and future assessment of So, 500 per
mile agreed upon. This the Bulletin
correctly claimed the police jaries OF
the parishes had no authority to do.
As q contract 1t was neither binding
upon the parishes or the State. The
railroad company however, claims that
the Slate authorities agreed to the
compromise assessment upon couti>
ton that the railroad would waive It's
claim to the exemption for ten years
after its completion. This was q
question which the police juries nor
the State authorities had any right 10
Ak or determine. II is one peculiarly
reserved for the courts 10 pass upon,
and when the police juries and the
State officials assumed TO compromise
the matter they acted in direct con
traventton OF the constitution of the
State.
Art. 205 declares that "the power 10
tax corporations and corporate prop
eriy shall never be surrendered or sus-
pended by act OF the General Assem-
bly," and Art. 2O2 says that "the tax
Ing power may be exercised by the
General Assembly for State purposes
etc. Now what State official or offi.
Gals dare take the responsibility o.
this compromise in direct conflict with
the letter and spirit Of the constitution:
1t Is needless to argue as 10 tht
right OF police jnries 10 make compro-
misses OF this nature. The General AS
sembly has never delegated any sucf
authority TO them and tho constitution
as we have already quoted, express',
declares that "ihe power to tax cor
porations and corporate property
shall never be surrendered or sus
pended by X the General AS
sembiy." It further states that taxa
ton shall be equal and uniform ant
that all properly shall be taxed in pro
portion 10 its value, to be ascertainel
as directed by law. Also that the val
uation put upon property for the pur
pose of State taxation shall be taken a
tie proper valuation for purposes o
local taxation. Compromise assess
ments is not one OF the ways directed
by law to ascertain the value Of prop
erty, and the method Of our police ju
ries in the famous compromise here al
lutled 10 reverses the fundamental Law
"that the valuation put upon properi.
for the purposes of State taxation shall
be taken as the proper valuation 70
purposes of local taxaiion."
The question Of tho exemption q
the road for ten years after its com
pietion, as We have said, was not de
cided by the courts, but we submit
without fear OF contradiction, that tina
Is not matter Of compromise 10y PC
lice juries and State officials, or by tn
board recently In session here, but on
Tor the courts tlone to decide. Til
constitution declares that "axatio
shall be equal and uniform
and all property shall be taxed In pre-
portion to its value, TO be ascertaine
as directed by law; provided, In
assessment Of all property shall neve
exceed the cash value thereof" Tn
law, Act % Of the legislature Of 1885
10 this instance, pututed out the man
ner Of assessing this railroad, and tn
board of assessment authorized nnde
1t acted In direct contravention {
that act and the constitution. TIL
board should have assessed the road q
it's value aud left all other question
for the courts to decide. That We
their plain duty.