The St. Johns herald., 1889-08-01
The 4. & F. Tax Salts.

The decision in what Is generally
 known as the Apache County Tax
 case against the A. & P. R. R., has just been printed. Apache county, 1t
 may be remembered, obtained a judgment against the railroad for
 unpaid taxes at special term of district court held by Judge Wright
 in April, 1888. The supreme court
 reversed this judgment by vote of two to one, on what must seem to the public very technical grounds.
 The decision does not in any way,
 affect the merits of the case, but
 simply sends it back for a new
 trial.
 According to the opinion ofjudges
 Barnes and Porter, the judgment against the railroad was irregular,
 because it was given at a special term of court. The special term
 was ordered, according to the laws of the territory, the delinquent tax list was regularly advertised and all forms complied with, but the case was one which could not be heard at special term. If the county had waited until July, instead of appearing in April, everything would have been all right.
 This is for the protection of the delinquent tax payer, who "knows the regular terms of court" and rests easily, believing at the proper time he can come and make his de- fense," otherwise, "he may tempo rarily leave the territory and while resting in fancied security, an order is made for a special term of court and he is divested of his property without a hearing The decision seems a very short one for case of such importance and one required with such care and ability.
 Chief Justice Wright follows with an able and emphatic dissenting opinion. He holds that a special term of court is just as competent to transact all business in a leading tax case, as general term. A spe- cial term is one which is held in strict accordance with the statutes, whenever the presiding judge deems it necessary and due notice has been published in proper way. It is therefore just as much a term "fxed by law" as regular term whose day of opaning is designated. According 10 the statues, special terms fare held for the trial of civil and criminal business generally" But tax cases alone connot be tried then, according to the preceding opinion. If this is so, says Judge Wright, then "at special term, a man may be indicted and sentenced to be hung and the hanging would be legal, but a judgment cannot be had against him for a two dollar tax"
 Judge Wright has no sympathy for the delinquent taxpayer. Quot ing the words of the preceding opinion as given above "He mean ing the tax payer, may temporarily leave the Territory and while rest ing in fancied security etc, he says, What right has he to rest in ian- cied security? He is a defaulter in the payment of his taxes and does he not know it? He is presumed to know the cause. He knows that special terms of the court may be held for the trial of any sort of causes. He knows his taxes are overdue, that public justice de- mands that he should pay his taxes as we'll as the rest of his fellow citi- zens. He knows, or ought to know, that protection and taxation are eorrelative rights" Judge Wright's whole opinion is a fine example of direct and incisive writing.
 In denying a motion for a re- hearing the two judges go over the same ground as before. Judge