Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1889-02-28


given the subject Of the proposed reassessment
oftaxes auy consideration:
SAN FRANCS. o, February II. 1850
10 tie Heaogobss asenibeYs of ~ Ti,,i;eio,1, Ann,
Hesres qf The iSSes&g Qf Cclforsig. Refsrr{,,t, y,
! my remarks OF Saturday, and yonr expressei
aessss tAat me Question whether the Stale Con
sitction OF CaliiossliS relatine 10 the asses
men. OF the proEersy oi railroad eeapanieS * ~
Is hot IN connect wlia the Fourteenth Amend
ment 70 tne National Constitution. and in re.
sponse 10 your desire that the railroad company
should submit some proposition booking NOT
only 10 speedy settlement OF that Question hI,t
also some proposition zsto the framing of a law
under which revenues can be collected fi,n,,
railroads, and especially nom such railrosd
companies as are in eAaree of railroads con
s,rueted and operated ander AUTHORITY of ma.
Eoasl laws and in part for national PURPOSES
fiISi-Eherc is now pending in the Sunren,,
Court of California five cases inyolyinr, The
question frat referred 10, via The cast Of IN.
People VS.. Central Pacific, same VS. Southern
Pscitic, same VS.. Northerr Railway same -
California Pacific ana sane VS. san Pablo ana
TulaFe. these cases have been pending in the
supreme Cours OF this State ior more than
eighteen months, ana soon VIII in regular order
cone on Tor hearing. In ths ffst TWO eases
these questions are involved:
/. The night of tie State TO- ssx the Federal
franchise.
2. The constitn;ionality of ;hestatu,es OF this
State relating to the collection of railioAd taxes
and
Whether the provisions OF the Con>titution
of California relating 10 railroad tazaiion vim
late that provision OF the rour.ssnth Amend
ment 10 the National Constitution hich secures
10 all parsons the equal prOtectiua' OF the law
The supreme Court of the United States has
decided the first question and the decision *
against the power This will dispose OF the firsf
two eases when reached
In the other three aSes no such suestiof, Il
raised, and / am willing. on the part OF
the company, to Sipglate with the Attorney
General that either OF said three cases may be
advanced on the calendar and be orally argued
on any day the Attorney General NAV desiynaie
and the Court may iiS- ! am willing to stinu-
late that the only questions 10 be argued shall
be the second and third questions above stated
and TO join with the State in the REQUEST to the
Court (In the interest of the State end OF the
company to decide both questions Ibelieye both
questions can be raised on the record now nv,
file, but if there are any doubts of This viii
agree that the records may be amended so as 10
remove all doubts. | will join with the Attor-
ney-Senerai IN a request for speedy decision.
II after such decision the case goes to the ST.
preme Court of the United States viii stipulate
10 waive, for the purpose of obtalnin. a deci-
sion, the second point; and will agree TO submit
the cases on the third point alone on briefs, on
the first day of the October term, 1884 under
the nlnetyday rule of the Supreme Court of the
United States; or will, if the Acknowledgement
prefers, Join with him IN a request to that Court
10 advance the case on the calendar tor argtl-
ment and 10 set il at the earliest day possible I
will sign at once with the Attorney General a
stipulation drawn so as TO fally cover this propo-
sition and TO accomplish its purpose namely.
20 get ina! decision at the earliest day pos
sible of the third question above stated
Second-fou are fully advised of the many
difficulties which will be encountered IN fam
ing just, equitable and effective system for
collecting taxes from railroad companies-diffi-
culties s,me OF which may be rendered easy of
solution by decision on the effect of the four
teenth amendment on the present system and
others which involve careful consideration of
the relations between the State and National
Government. 1rowlDg out of the legislation OF
Congress, and the interest which the nation has
in the transcontinenlsl lines constructed at the
Instance of the nation and TO subserve purposes
national in their character.
1t is no disparagement OF the abilities and
wisdom of the members of the Legislature 10
suggest that 1t is apparent that il would he
nearly impossible for them within the limits of
a legislative session to make the Investigation
devise and frame the laws, organic and statutory
and necessary TO accomplish the purpose and
at the same time properly perform the other
onerous duties which upon them devolye
In view ofthe situation and the grave import
aneeof the subject. would it let be wise for this
Legislature to provide for the appointment of
three competent and impartial persons to exam
inc with care the subject look into the laws of
other States and countries, consider the subject
in all It's relations and bearings, and devise
such system, frame the laws constitutional
and statutory necessary to carry that system into
effect and report at the next session of the en-
islature. If the Constitution ot California shoulf
be held 10 Vlola-e the Fourteenth Amendment
radical changes would be necessary and the
Commission could consider the caSe aud propose
a remedy. If otherwise the relations of the r Cd
eraI 0oVetnment 10 most OF the property in
question, will afford ample employment 10 the
persons named.
These persons might be appointed by the Coy
ernor. selected by The Legislature or appointed
by a board consisting OF persons named in any
bill the Legislature might, Tor the purpose pass
For instance, by the Governor, Secretary of
state, Contioller, Attorney General and Chief
Justice of the Supreme Court.
If this course is pursued il might be well to
authorize the same persons tn revise the general
revenue laws ofthe State, to the end that all the
various provisions thereof might be simplifed
and brought into one general Act easily under
stood and administered
Thlrd-There is difference of opinion
between Mr.. Dunn and others whether the
value. or any part of the value, of the fences
along the right of way, since the year 1888, was
included in the valuation OF the properly as
sessed by the State Board of Equalization
As late as January 2S, 1886, Mr.. Delmas who
was the attorney for the Controller in the
Supreme Court OF the United States Volume lis.
U. ). Reports, page S97. said Fences built
upon the line OF the roadway are a part of the
roadway, as necessary to its protection AS
much so as the railing of bridge is part fthe
bridge, or the framework OF astllnnel is part OF
the tunnel. Such has always been the UNDER
standing Of the law in California, and the fences
have always been assessed by the Board OF
Equal zation.
Mr.. Dunn is not a lawyer, Mr. Delmas is one
Of marked ability and knew of what he was
speaking.
have not the slightest doubt that Mr. Dunn
earnestly believes that he is correes but the
leave out such values, might have done some
hing which, as matter of law, did include
them.
In order to put this r,atter to rest am wi ling
to stipulate that the case of the Noz1hein Rail-
way Company, or; the San Pablo and Tulare
Railroad Company, or the California Pacific
Ralr9ad Company, pending in the Supreme
Courtof this State, may al once be remaaded to
the superior Court, aud.at once taken MP and
the evidence introduced upon the issue as to
whether any pant OF the value ess fences werO
lHctEded ms sht h- has
Board of Equalization for the year 1885 or for
any other year.
have husriedly sketchetihthis note to answer.
as soon as possible, pour request and thanking
yea for tha-patien2 kindness with which you
were pleased to listsn. al your last meeting 10 a
statement OF my c,sent' s.posi ton upon the sub
jefts then under isyestizaii ton | am yeurs
With greatTespect, CREED HAYMoNr,
General solicitor end codnsel, s. p Co
-o-~e<sa<-.sz..rs ss,-s..s.z~
AL Garnr,ra-aor,rn ,c 49, -