The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1892-04-27

Wednesday six complaints were filed in
the federal and superior courts by railway
and the Western Union corporations to
Test the validity of the tax law passed
March 6, 1891. The suits in the federal
courts are those OF the Pennsylvanis COM
pany on behalf of the Pittsburg, Fort
Wayne & Chicago, a leased line, against
Ihe treasurers OF Allen, hoscIusko, whit
ley, Marshall, LapOrte, Stark, Porter and
Lake counties, and the city treasurers OF
Fort Wayne, MonrOeville, Plymouth and
Valparaiso: also, the Grand Rapids IL
Indiana railroad company against the
tressurers of Wayne, Randolph, JAY,
Adams, Allen, Dekalb, Noble and La
grange counties. The Pennsylvania COM
pany alleges that the state board oil
tax commissioners has no lawful right
to single out railway trackage and
rolling stock for an unjust discrimination
il the increase OF taxable values; that
this has resulted in an un-uniform and I'M
IQual rate of assessment; that the new
law provides for no notice OF time and
place when and where the assessment Is
10 be made, and that railroads are spe-
,iically given no right 10 be heard after
final assessment upon questions of error.
1t is stated that the total valuation OF the
F., Fl. w. & G. in 1899 was placed at So
73S. 200 over it's actual cash value, and
that the state board OF tax commissioners
increased the same to Sl0903,O1O This
Is charged as being grossly exOrbitant and
unjust. II Is further alleged that the
board did not examine into the actual
value of the property and had no means
of knowing what it was worth, and that
even the rolling stock rented by the
plaintiff was assessed in plaintiffs name.
II
also makes claim that 1t had no Oppor-
Sunity of being heard on erroneous assess
ments of its property and charges the
same as being illegal and demonstrations
ll. In 1890 the plaintiff was assessed
$500 mile for trackage and $1,000
mile for rolling stock, while In 1891 on It's
main track the state board increased the
assessment to SI5,6 500 a mile on trackage.
For the Cincinnati, Richmond d Fort
Wavne line plaintiff, In 1890. was assessed
5000 mile for main track and 81 900
mile for rolling stock. and In 1891 the as
sessment of $4,000 was raised TO $4,000
and the rolling stock to $1,000 per mile.
The only rolling stock owned by the line
Is alleged to be ten flat cars, seventeen
small push cars and seventeen hand cars,
the actual value OF which is placed at
5000. The act OF March 8, 1891. Is re-
ferred to as a legal fraud, and 1t Is IN
sisted that the fair assessment OF the roll
ing stock named should not be over $50
per mile.
In the superior courts suits were filed by
the Indianapolis union railway company,
Western Union telegraph company, Pitts
burg, Chicago, Cincinnati x st. Louis
arailroad company and the IndianaD-
DlIs Nincennes railway com
papv against the state board Of
L nd ka Of
Ill the counties in the state where the
plaintiffs own taxable property. The
complaints are ali comprehensive and eX-
haustive and exceedingly bulky. In gen
eral outline the allegations are the same
n all. The Western Union company,
which makes nearly every county treas
urer in the state defendant, AYERS that
he assessment and valuation for purposes
Df taxation OF its tangible property sub
feet TO taxation in said counties and cities
si Indiana by the state board OF tax com
missioners rs without right, au,
ShOrity of law, invalid and
wholly void" % because the act OF
March 8. 1891, does no, grant the state
board of tax commissioners power to
originally assess any personal property
)ther than the rolling stock OF railroads
md does not grant said state board power
Vr jurisdiction, on its own motion and
Without appeal from county boards OF re-
view, to change. increase or diminish the
assessments of personal property, other
lhan the rolling stock OF railroads. 1t Is
charged further, that the sections and
clauses of the new tax law creating the
state board OF tax commissioners and de-
timing It's powers, rights and duties In sc
lar as they relate to the valuation and as
sessment of property for taxation, are
unconstitutional because Judicial func
lions are granted to and en-.
Joined upon the board The unconstitu
tionaity OF the act Is also charged because
Il is an attempt 10 create two addltlona
vtate executive and administrative offices
and fill the two offices, so created, cOntin
uOusiy with persons appointed by the
governor thus attempting TO make the
lncumbents continuously appolntiye anC
not elective.
The Indianapolis Union railway com
pany's fight will De made on the basis o
an alleged unjust double taxation OF the
five roads which constitute the ULiOt
company, and that the company Is as
sessed for not lest than three times III
actual value. President W. Il. MckeeI
makes affidavit that all the property o
the Union company, including the LEASED
Belt line, Il worth not to exceed y, 100000
while II Is assessed at valuation OF -,
e8s. 965.
A companion IS drawn between tn,
assessment OF the Evansville Belt line
which is assessed at $50 "a mile. viii
side tracks at 5000 a mile, the Indian
apOlis Union company being assessed a
100000 a mile. with side tracks at 500.
600 mile 1t is claimed that the Unioi
railway company should be assessed no
bv the state board OF OmmissiOners, bu
by the Marion county board of review, tn
property OF the company being within tn
limits Of this county. Referring to Dl
Van Voorhis' argument before the stat
board, the com piainant alleges that tn
board being so msead by ignorance an
false statements, negigentiy and fraudU
lently made the assessment on the plain
tif's property at more than tire
times its actual value and Withheld
the knowledge of such assessmer
from the plaintiff until immed
atelv before the expiration by law of tn
session of the board, so that the plainti
had no means of learning OF the errOneOu
assessment which had been made on Il
property.
These cases will not be set for specii
hearing il is Understood, but will con
up in their regular order on the calenda
At meeting Monday OF county trea
urers AttOrney-GeneralS Smith and raIlws