The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1892-08-16
LAW POINTS BROUGHT UP
Knotty Questions Sprung Upon the Tax
Commissioners by Attorneys.
Pipe Line Company Protests-Bank Stock and
Debt-Building Associations Corpora
tions Not Obeying Summons.

Inc state ak COmmleSlOneTS gamer very
little momentum as their work proceeds.
This fact is of course due to the dilatory
actions of those who have been summoned
to appear. Yesterday morning the board
met. but there was no one present with .
protest. Nothing could be done, and the
board adjourned untl2 o'clock in the after
noon. The problem of getting the people
before the board in due time to hear their
petitions all completely and fully without
providing the work toward the last of the
session so much it will be impossible to do
it at both day and night sessions is assum-
ing formidable proportions. 1t was
discussed yesterday In the alter
noon. Governor Chase. Colonel Walker
and Mr.. Gwin took the position that the
cases of all those corporations and indi-
viduals who arc summoned to appear Cd q
certain day and did not do so, and further
more did not confer with the secretary
about the matter, asking that their appear
ance be deferred or stating reasons for their
non-appearance, should be dismissed by
the board, subject to a reinstatement if at
later time they appear and give sufficient
reasons for their absence. Secretary of
State Claude Matthews objected to this
procedure on the ground that there had
been no specific demands or instructions
sent out by tho secretary, MIR. Farming,
and that unless such specific invitation,
naming the day when their case would bc
heard, with the attached caution that their
cases would be, dismissed If they did, not
appear on that day, had been sent out he
could not subscribe to such proceeding
Mr.. Matthews also stated that they would
be violating the precedent established last
year If such action were taken. ~
The cases heard yesterday afternoon
were not of singular Importance Theodore
w. FOWL, OWL engineer, an agent tor the
Indiana Pipe-line Company, whose pipe
crosses the northern part of this state on
its way from the Ohio oil fields to Chicago,
sessment, which had been 5000 per mile
over the valuation returned by the pipe
line company. Mr.. FOWL uraed that the
company had dealt fairly and hao re-
that they had refused to pay taxes on more
than &. 000 per mile. which was its valua-
ton Of the line. Mr.. FOWL furthermore as
serted that his new pipe was worth this
year from Is to Is per cent. less than IL was
last year for the reason that q great many
lines had been abandoned and that the de-
mand was Eot nearly so great. and Was of
the opinion that the value of old pipe was
more than oorrespondingly deprecated in
value Mr.. FOWL pleaded the bad repair OF
lowered In consequence.
Mr.. G. c. Moore appeared with an appeal
from the Putnam County Board of Review
on behalf of Franklin Z. Nelson. j ames 4.
Darnell, Andrew NJ. Lockridae, William II.
Durham and Edmund Lewis, and sprung
the question of law in regard to the assess
ment of notes, bank stock, etc. Mr.. Moore
held that ax-payers had q right to deduct
alton of national bank stock. but in the
cases he defended the county board of re-
view had decided otherwise on the ground
that such stock had not been given In TO tho
assessor. The cases ne represen ted were
nearly all alike, and in all he claimed that
no place on the tax duplicate had been re-
served for such assessments and conse-
quently they were not allowed TO give it to
the assessor.
Mr.. Durham's case was q little different.
He lad several shares OF national bank
stock at Craw fordsville, and had trans
ferred considerable capital from that place
to Muncie In tho establishments of a fac
tory. aud by so doing had incurred an in
claimed. should be made from the value of
his stock ut Crawfordsv iile but the coun-
ty board had decided otherwise.
Attorpey-eeneral A. g. Smith held that
on account of the State and federal laws
conflicting on the point, there was no law
regulating it, that it rested In the dis
erection and Judgment of the board to
decide. such decision to be governed by the
circumstances in the case. as to the kind
of Indebtedness 1t was. etc.
Another question of law was prese nted
by attorney Geo. w. Duncan, of Greenfield,
who appeared for Philander Ii. Boyd, V. l..
Early. himself and others. with an appeal
. from the Hancock County Board of Review
In regard TO the assessment of paid-up
stock in building and loan associations.
The question sprung by Mr.. Duncan was
whether or not such stock should be as.
sessed to the individual memb Der of such as
ISOLATION or TO the association itself. Mr.
Duncan taking the latter proposition as
legal. and urging that the association was
responsible for the taxes on such stock
read couple of sections from tho statutes
TO the stenographer. and left the case to
the decision of the Attorney general and
the board.
p The latter part of the afternoon was
used in fixing dates for the hearing of i'm
portant cases. The Diamond Plate-glass
Company, of Kokomo. Will be heard on the
18th. The Postal Telegraph Company's APP
peal from the st. Joseph County Board of
Review was fixed for the nth. The time
fixed for the beginning of night sessions
was the 10th of this month. The hoard ad.