The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1889-03-06

which was delivered by Justice Field, the
court holds that the findings. OF q master
in chancery to whom a case has been re-
ferred by consent of parties cannot De SET
aside and disregarded at the mere dlscre-
ton of the court, but. like those of an in
dependent tribunal, are to be taken as pre-
sumptively correct.
In an opion endered by Justice Miller In
the case of the Oregon Railway and Nayi-
CATION Company, plaintiff in error; versus
the Oregonian Railway Company, Imlted,
the court holds that the Oregonian COM
pany had no power to lease lts railroad,
and that the Navigation company nad no
power to take the lease.
The Supreme Court also rendered a decls-
ion in the Ohio greenback case OF Stewart
b. Shotwell, plaintiff in error versus sam
uel A. Moore, as treasurer OF harrison
county, Ohio; in errcr to the supreme
Court of Ohio. Shotwell, on the Saturday
preceding the second Monday In April OF
the years 1881 to 1SS5-the day on which re-
turns are made by the tax assessor--wlth-
drew his deposit in the bank at Cadlz, D.,
and then, after having it converted into
greenbacks, i~nclosed them In a package;
and, without leaving the bank, returned
the greenbacke to the bank officer, request
ing him to deposit the same IN the bank
safe. The next week in each of these years
he would have the money placed. to his
credit as a general depositOr. The object of
this proceeding was to evade. payment OF
taxes through the provision OF the Revised
LudI ODllkhlAOho - II
States shall be exempt from State or mu-
nlcipal taxation. Suit was brought against
Shotwellt to recover taxes, IN the ground
that his conversion of his deposit into
greenbacks was done with intent to de-
fraud the tax assessors. The court quotes
numerous decisions to show that it has
been held that such evasions could not be
allowed, but, waving this consideration,
holds that the selection of a particular day
on which to make tax returns does not
necessarily preclude the making of the as
sessments so as to include other periods of
the year. The State of Ohio has provided
for this by taxing citizens upon the capital
used, according to the average monthly
amount employed, and the court saws this
is a wise and equitable mode of determin-
ing how much property is liable to taxa
ton. The Judgment below is affirmed.
Opinion by Justice Miller. Justice Bradley
dissenting.
A decision was also rendered by the court
in case No. 1442, G.. W.. Norton, plaintiff in
error, VS.. The Board of Commissioners of
the taxing district of the city of Browns
vile. in error to the Circuit Court of the
United States for the Western district of
Tennessee. By an act of the General AS
sembly of Tennessee of Feb. 8, 1870, the city
of Brownsville was authorized, and by a
vote of a majority of the inhabitants sub
sequently issued bonds for the purpose of
subscribing to stock in a projected railroad.
Before the election was held, and before
the bonds were issued, however, the new
Constitution of Tennessee had gone into eff
feet f~Orbidding the issue of bonds by mu-
inequalities, except after legislative author
iZation and a three-fourths' vote of the in
habitants of the place. The court holds
the act passed before it went into effect,
and that the issue of bonds was null and
void. The decision of the court below was
therefore affirmed.