The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1891-12-02
THE SEwBERRY BANK CASE.
The ECom ptroller-General Expresses n''
Views on the Subject-Thinks ocoSe
Hudson's Decision Will Not Hold.


Columbia Special to News and Courier.
COMPTROLLER General Eiierbe has
noted the result in the nandamus case
at Newberry in re the Newberry Bank.
The Comptroller General was asked TO-
day what he had to say in this june
ture. He said
1.-THE banks, the railroads and other
CORPORATIONS have been fighting the
Comptroller General, and now the
Judges are taking a hand in the hight,
but if all of the Jduges commit as grave
a blunder as was done IN this New
berry Bank case there will be nothing
to fearand nothing to prevent tne ieeal
vindication of the acts OF the coup
troller General. 49,,
"The decision or ruling can possibly,
have no practical result. 1t IS well
known, or ought to be known, that the
county auditor is required by Ia" 10
make up his books and turn over the
tax duplicates to the county treasurer
~~ny the Both of September. The audi
torE New berry has already done tnat,
he holdiac the treasurer's receipt. Now
the Judge 6as>Qrdered- the auditor to
change entries OF his books, OUT sup
posing the change made on the audi
for's books, that order cannot possibly
affect the collection Of taxes, when L
presume is the essence, if not the mo-
tive, of the contest.
ssIt can readily be seen that the order
of the Judge will not affect the treas
urer's books, on which the taxes are
collected; and hold, according to the
statutes. that no Judge has right TO
interfere with the treasurer's books. II
will be only necessary to quote IN thls
relation the following from Section
269, Revised Statutes NO writ, oroer
or process of any kind whatever sta,
ing OF preventing any officer OF the
State charged with duty in the COL
lection of taxes from taking any step
or proceeding in the collection of tax,
whether such tax is legally due or not,
shall in any case be granted by any
Court or Judge of any Court
"There," continued the Comptroller
General, 1.-THE collection Of taxes can
neither be stayed nor prevented, what
ever the subsequent action OF those IN
interest NAV be. It will be quite time
enough TO talk about the result If the
attempt is made to change the treas
urer's books when that contingency
arises, except that might say that the
officer, Judge or otherwise, attempting
such an extraordinary proceeding
would be liable to impeachment. For
the benefit of those who do not know
the proper remedy, I may say that 1t
will be found in Section 26S, General
Statutes, and that is to pay the taxes
under protest, whether legal or illegal,
and recover by due process OF law
afterwards from the county treasurer
"The facts in the Newberry Bank
case are these: it made its return at
S15O,O0O. According to their quarters
report ending December, 1890, they nad
Sl5O,000 capital stock, Sl50,OO0 surplus
ana undivided profits, and about $4,000
in personal property, making S3OO,oOo,
which was assessed at Sac, ,O0C (audl-
tors increase,) which is $4,000 less
than the actual money value.
81 have instructed the auditor to
comply with Section 239, which re-
ouires that the president of the bank
be sworn on matters touching value of
stock, etc. I have also called the audi
tors attention to Section 24l, providing
penalty of so per cent. for making
false leturDs.
''I may surther say that the way to
make changes on theIbooksis by petition
to the Comptroller General, who looks
into the merits Of the case, and not oy
the proceedings at Newberry, as pub
lished to-day"
CHARI,E ESTON BANKS WILL FIGHT.
Special to the Register.
CHARLESTON, Nov. 20.-The solici-
tors af all the banks here held meet
ing to-day which lasted several hours.
The proceedings were secret, but 1t Is
said that steps will be taken to make a
fight on the line of the Newherry Bank
case recently decided by Judge Hud-
son.
1t is also said that the Comptroller
General has written red hot letter to
the County Auditor, in which atten-
ton is called to Sections 239 and 240 of
the General Statutes, which provides
imprisonment for persons refusing to
make true returns or for making false
returns,
Legal developments are expected in
day or two.
JUDGE HUDSoN'S WRITTEN OPINION IN
THE CASE.
The State of Soush Carolina, County of
Newberry-In the Court of Common
Pleas-Ex parte the National Bank
of Newberry, $. C.-Petition for
Writ Of Mandamus.
On the 18th day of Nov'r inst, the
foregoing petition was exhibited in the
Court of Common Pleas for Newberry
praying for writ Of peremptory man
damus TO compel Wallace G. Cromer,
Auditor Of said county, to restore to
his tax list and tax duplicate the as
sessed valuation of the personal prop
er.y of the said bank as fixed by said
Auditor and the Boards OF Township
Assessors and CouutyEqualization, and
afterwards unlawfully increased by the
said Auditor under orders from the
Comptroller-General.
The petition alleges that the personal
property of the said bank was returned
by r. l.. Mclaughlin, president, last
February, as the valuation of Sl50,00C
for taxation for the fiscal year begin
ming Nov'r 1st, 1890, aud ending Oct
3ISt, 1871. mat TINS valuation was
accepted by the said Auditor, and il
due course of proceeding, during sait
fiscal year, after close scrutiny anC
careful investigation, was sanctioned
approved and adopted by the Board o
Township Assessors, and finally by the
Board of Equalization for the county
and was so entered in his book by tht
County Auditor as thus finally fixed
After this action Of the Auditor anc
the Board Of Assessors and County
Board Of Equalization, the said Audi
tor was directed and ordered by thu
Comptroller-General of the State K
increase the valuation of the SAFE per
sonal property f.om Sl5G, G,00O to $50, 900
and without further authority pro
ceeded so to increase it, and to enter i
IT, y !.