The morning news. [volume] (Savannah, Ga.) 1887-1900, 1892-04-20
aLENN's TAX LAW VALID.
The Supreme Court Decides Aeains
the Railroads.


ATLANTA, Ga, April l9.-The supreme
court to-day decided that the Glenn railt
road tax bill is constitutional. This means
that the railroads in Georgia must pay a
county tax to every county through which
they pass In 1889 MIR. Glenn had the bill
passed The Columbus Southern railroad
went before Judge Marshall J. Clarke with
bill to enjoin the controller from collect
ing the tax, on the ground that the bill was
unconstitutional. Judge Clarke refused Co
allow the injunction. The case went 20 the
supreme court. 1t was first argued last fall.
Some difficulties arose and the case
was reargued last January, when briefs
we're filed by every railroad lawyer
in the state The supreme court sustained
Judge Clarke and upheld every point made
by the attorneys representing the state,
The case may now go to the United States
supreme court Five hundred thousand
dollars is the estimated amount Of tayes ool-
lecteble by the counties under the Glenn
law. The following is the supreme court
decision:
exemption, statute is not unconstitutional
which provides for taxing railroad property for
county purposes at the regular rate ad valorem
which is lev.et by the county authorities on
other property, esch county through which
road runs being allowed TO tax at that rate all
the companys property, real and personal,
lOChttu III luAt county. ana IN AOOlplOu thereto,
its due proportion of the rolling stock and other
floating or INDICATED property OF the company,
that 49, proportion corresponding to the ratio
between the company's property, real and per
sonal, located in the given county and the ag
gregate of its located property In
all the counties through which
the road runs. Properly construed, this is the
scheme and purpose of the act OF Oct. II, 1899,
on the subject OF taxing railroad property for
county purposes. The act is a general
not a special, law, and except as neces-
sarily checked and qualified by irrevocable ex-
emptions previously granted, 1t is uniform,
equal aud just. IL is not wanting IN uniformity
because 1t recognizes and seeks TO abide by the
inviolable charter rights or such railroads Qf
any as can be taxed for county purposes only
upon the basis Of their net income, there being,
in fact under the existing conditions no such
railroads in the state, nor because
u requires rolling stock and other
floating personally 20 be apportioned for
county taxation amongst the several counties
through which the respective rail
returns 70 be made to the controller
general Of the state instead of TO the tax receiv
ers OF the several counties, and desgnates that
officer, and not the tax officers OF the counties,
to calculate the amount Of taxes due to each
county according TO the returns, and TO issue
execution therefor. The nature of railroad
property and It's involved relations with the sew
eral counties interested render the services of
officer common to all the counties appropriate
for securing correct and effective perform
ance af these ministerial functions,
2. The act in question neither imposes a state
tax for county purposes nor attempts to levy
county taxes directly by the state 1t provides
for taxing railroads for county purposes by and
through the action of the county authorities,
the rate In each county being fixed by such au-
thorltes and being the same for all kinds Of
property. That different counties fix different
rates is of no consequence, one and the same
rates only being applied to property located In
a given county.
8. The act refers to but one subject matter
and contains nothing different from what is ex-
pressed in its title
q. The state does not by this act deny 20 any
person or railroad corporation the equal pro tee
ton of its laws, and consequently there is no
conflict with the fourteenth amendment Of the
constitution OF the United States.
Judgment affirmed. William A. Wimbish and
Worrill & Little for the plaintifr in error. Clif
ford A. Anderson and Glenn & Maddox, contra.