The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1892-03-23
TYRANNY IN TAXATION.
The Case the Railroads Will Make in the
State Courts.-A Brief Statement of the
Facts and Arguments in the Pro-
posed Test Case.
ISpecial to News and Courier.

posed Test Case.
TSpecial to News and Courier.
COLUMBIA, March 15.-The railroad
attorneys will soon open their fire on
the Administration through the State
Courts. The case of the Florence Rail-
road will be in the hands of the State
officials before the close of the week,
and as soon as General Counsel J. #.
Barron, of the Atlantic Coast Line, can
verify the paper he has drawn it will
be served on D. Frank Miles, treasurer
of Marion County. The issue is the
same as that of the cases before the
United States Court. The railroads are
revolving against what they consider
tyranny in taxation"
In the State Courts the railroads will
emphaticaIly deny that the State rail-
road board of equalization has any
right to assess its property; that the pro-
perty is considered personal property
and as such rls been, it ought to be,
assessed by the township and by the
county boards of equalization. The
assessment will be held to be uncon-
stitutional under the State Consiitu~
ton, and in violation Of the Federal
Constitution.
The Florence Railroad, which will
probably be the only road to 60 into
the Courts just yet for the taxes paid
under protest, lies entirely in Marion
County, and for that reason could be
taken with little trouble into the State
Courts. The line is twenty-four miles
long. Last year it was taxed at $4,000
per mile and the board of equalization
raised it to $10,500. The company re-
ported the property at about $4,000 pei
mile.
Mr.. J. T. Barron, of this city, pre-
pared the complaint in the case, and il
partakes of his characteristic force anc
logic. He states that the object of The
suit is two-fold; first, to recover the
taxes that are claimed to be illegal anc
unjust, and second, to get a judicial de
termination Of the powers of the State
railroad board of equalization and the
proper mode Of assessing railroad pro
perty in this State.
In this case the company filed ii!
returns with the Comptroller-Genera
and auditor of Marion County as re
quired by law. This company, for th'
purpose of this suit, admits the con
stitutionality of Section 179 Of the
Revised Statutes, making railroad pro
perty personal property for the purpos'
of taxation, and claims that in no
altering or amending the return mad
to the county auditor that the town
sh:o boards of assessors accepted tn
values made in the return as the prope
assessment Of the companies propert,
| in their respective townships. There
after the county board of equalizatio,
met and duly organized by Section 81
Of the Revised Statutes and proceeded
to eoualize the assessment of propert.
in Marion County by raising and lower
| ing property to the true value of prop
erty "as compared with the averag
valuation of property in said county.
That in so doing the said board &C
cepted and approved the values place
upon the plaintiffs property, by its re
turn. which was accepted withou
change by the county assessors for tn
respective townships, but said count
board of equalization amended an
| added to said return and assessment b
adding and having placed on the aud
tors list of property one stationar
engine, valued at 500, and four builc
ings at S400.
That thereafter the county auditc
certified with his abstract of propert
, in Marion to the Comptroller-Gener;
the return and assessment placed upo
the Florence Railroad by the said cour
; ty board of equalization. The plaintiff
claim that this action was final so #
as the assessment was concerned, an
that the sole power of the State raj
70 I'D board of equalization was to equs
, liz, the railroad properties by rasin
: and lowering thera to their true vaiu
as compared with the average valu'
ton of property ia this State.
The railroad claims as going to tt
reason of this construction Of the sta
: utes, which the Florence Railroad cite
: that this railroad board of equalizatlo
without any knowledge Of the propert
arbitrarily reassessed the statlonal
, engine and building, whose values ha
r been fixed by the county board
| equalization, composed Of men WI
knew the property. The complain
. further charges that this unlawful a
] sumption of power by the said rallros
;, board and their scts in attempting
), assess all railroad properties in theSta
were null and void. And that the lnte