The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1892-01-20
THE TAXATION OF BANKS.
Administration Cases in the Supreme Court !
States Appeal from Judge Hud-
sons Decision in the Sewber
ry Cases Argued.
lThe State, 10th.


The hank cases, involving the ques.
ton of increased assessment OF the
property of the banks OF Newuerry and
Marlboro for taxation, We're argued al
length Yesterday, occupying the atteu-
liou OF the Supreme Court all day. The
decision Of the court will probably be
rendered to-day, and the attorney gen-
eral is hopeful of the result.
There are three cases in all. The two
cases concerning the Newberry Nation
al Bank were an appeal on tue part OF
the State from the decision OF Judge
Hudson, requiring the auditor OF New
/ berry County 10 make a reduction oi
$50. 900 in the banks assessment, and
an application on the part OF the same
| bank for a mandamuS against he treas
urer of NewberryCounty requiring that
official to make change in the treasu'
rer's tax duplicate So as to make 1t con-
form to the change req qulred to he made
by the auditor.
These two cases We're heard together
before the court consisting of Chief
Justice McIver aud Acting Associate
Justices Frazer and Aldrich.
Acknowledgement McLaurin and AS
sistant lAttorney-General Townsend
represented the auditor aud the treasu-
rer and AIcssrs. J. +. J. Caldwell,
James Y. Culbrcath and w. H. Hunt
the bank. Mr.. Caldwell was prevented
by sickness from appearing.
THE STATES SIDE OF IT.
The argument was opened by the as
sistant attorney-general who read the
printed argument of the attorney-gen-
eral and himself, and elaborated some
of the points.
The position on behalf Of the auditor
and treasurer was: That the tax act for
bids mandamus in the case; that said
act provides a specific and exclusive
remedy for The taxpayer, 10 which he
must resort;t that if not, nandamus will
not lie as common law remedy, be-
cause the audit,r was acting judicially;
mandamus would be fruitless, it would
produce confusion, and the application
against the auditor was made after the
5th day of October, when the duplicate
had been placed in the hands of the
treasurer, who had no power or duty in
the matter and was beyond the reach
of the court.
The point Of upturning all the tax
machinery of the State was also raised
and the argument closed as follows: lis
it not manifest from this that writ OF
luandamus is fruitless, unvalilng and
productive of disorder and confusion?
Will the court, by exempting the bank
in this extraordinary proceeding, place
the county treasurer in the position OF
defaulter. Will the court IN order to
enforce the nlandamus against the
county auditor, now nandalnus the
treasurer, to change his duplicate, then
issue one to compel the comptroller
general to make al abatement and still
another to compel the State treasurer
to give the county treasurer proper
credits, especially when our tax laws,
Section 269, provide d specific and ade-
Guate remedy free from this confu'
sion."
ARGUMENT FOR THE BANK.
The printed argument of Mr.. Cald-
we'll was read by MIR. Hunt. It was fnll
and exhaustive. Mr. Culbreath sub
mitted printed argument and made
strong oral argument. Mr.. Hunt stated
that he had just been brought into
the case and had no printed argument.
On behalf of the bank this was the po-
sition:
!. That the auditors increased assess
ment was illegal, in that he acted with
out authority, and contrary to the as
sesstnent made by the boards of asses
sors and equalization, and was no more
an assessment than the verdict of a
Jury, increased by the clerk OF the court,
could be called a verdict.
,. That mandamus was the proper
remedy to correct this illegaity.
3. Tha; he remedy provided by the
tax act dia not apply.
THE STATE IN REPLY.
The encouragement made the clos
! ing oral argument in reply 10 the bank s
attorneys saying there was beautiful
symm etry about the tax machinery
and, like all fine instruments, II one cog
| were disarranged the whole is useless
At present the equilibrium is perfect
The taxpayer should pay and bring an
action against the treasurer to recover
Said he: Are the flood-gates Of man
dan,us to be let loose and the tax ma
chinery to be throw into inextrica6le
confusion? Has the State no rights?'
He developed many other points which
require too much space to be given
THE MARLBORO BANK CASE.
The appeal case of the Marlboro
Bank, involving the same questions
was submitted on printed arguments
to the court consisting Of Chief Justice
McIver and Associate Justices Nc
Gowan and Pope. In that case the
auditor was represented by the attor-
ney general aud the bank of Messrs
H. H. Newton, J. +. J. Caldwell and
James Y. Culbreath.
A REGULAR FIELD DAY.
Especial to News and Courier.
COLUMBIA, January lS.-Lt Was a
S,lS dow unroIr in tbp Court MpSSrS