The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1893-02-23

just such emergencies, viz: Paw the
taxes, and then seek redress Aud the
Vnlt'd states provides the same
scheme Tor testing the validity of taxa
tion. lie declared most empIatically
mat there was no conflict between the
state and the United States. lie
strongly commended for compelling rail.
roauS anu other corporations to pro.
| ceed IN the same manner as private
clllIenS are obliged to do
lie showed the impOSSihihty of treas
urerS and sherilrS deciding whether tax
assessments were just and proper. The
STATE has deputed that duty to other
olllclals, and therefore the treasurprs
ana sheriffs are but performing the
uutieS imposed upon them, ami are
therefore not properly parties to these
cases MIR. Lord cited the report of
ltpcelVrr Chamberlain of the South
C'roina hallway for 1892, which
showed that the road had really not
been taxed for onc-half its alleged val
ne. l'y the same document he showed
that The company had returned only
its roadhe! ana rolling stock for taxa
tlon, while ii claimed several million
dollars more OF other property.
1T sad that the railroads had. in
their petition for the restraining order.
'"iiJ iiS" a. nill III equity ana LOT
damages; and in closing, he claimed
that the court should require the rail
roads to pay their taxes, and instruct
them to take regular proceedings for
recovery. Mr.. Lords argument was Il
masterlul effort, and the grounds
taken by him that the county officers
were but the agents Of the State, and
the recent order Of Judge Simonton
was simply to restrain them from
further interference with railroad
property, and that it was not an order
to release the seized property, remain
ed unshaken by the subsequent argu-
ments OF the opposing counsel.
EX-Judge Cothran said that whether
the property had really been excessive
ly assessed was not an Issue in the
case. The railroads had only to charge
IN their petition that they had been so
treated, and thereupon an Injunction
to prevent the collection Of the alleged
excess was competent issue. lie con
tended that uniformity OF taxation
must obtain in every class Of property,
and charged that the railroads had
D. en- disseminated against to their det-
rlment. lie acknowledged the States
pal amount right to collect the taxes
due, even from roads III the hands Of
receivers, but maintained that the as
seSSments IN question were illegal and
Must.
lie also set up the plea that it was
the Safes duty tOinstitute SUIT for the
excess which the railroads refused to
pay, and let the suit proceed in the
manner provided by law for just such
cases, and not for the State TO levy up
on and seize their property, thereby
GRIPPING their operations. lie held
that the State should have taken the
same course az the other creditors of
an insolvent concern in the hands OF Il
receiver. Judge COthran cited the case
Of l'erlStein against ReigenStein C3Oth
:. O. that the courts jurisdiction can.
not be invaded, and property under its
control he levied upon and seized. lie
further cOntendcd that until the
amount of taxes due the state hr accu-
ratelY determined no action can be
taken. An effort was made by him to
establish contempt on the part Of tAp
trehSurcrS and ShrriiGS, ami also to cS-
tahliSh the jurisdiction Of this court
because of alleged damages amounting
to S0O,OOO arising from seizures Of
property.
Mr.. Barnwell, also for the railroads,
spoke next. lie said there were two
questions l., he considered, vi" Has
this court jurisdiction. and II SO. is this
4 proper case for its exercise: lie said:
"The matter Of a $1,000 limit does not
come up in this case as an original
question, but it is altogether second
AIRY. an unimportant matter. The is
sue is whether the assessment was ex-
cessivc and illegal, and we, charging
that 1T was SO, contend that it should
not be paid, and that it is Comppt cnt
"a
under its control, ana punish any inter
ference with its operation.' Mr. Barn
well dWelt at great length on the pow
ers of railroads and their protection by
the counts appointing them. While
MIR. BarnWell was speaking the Court
adjourned to Tuesday morning, when
he resumed his argument. lie had not
spoken many minutes before he
launched out into IL sea of inVertiycS
against the sovereignty of the State.
ln speaking of the State of South Car
Olna da,irgt to interfere with property
under control Of Il United States Court
he declared that the present action
"may he good politics, but it is not
good law This was the first refer.
ence made during the progress of the
hearing to the political situation i'm
South Carolina. But 1T was not the
liSJ. MI bdTlWPll nal POOu UChl TO
say either dircctly' or by inSnuation
against the present State adminiStra.
ton.
In trying to fix upon thc trrasurers
and ShcrilfS the responsibility Of the
present cite up" or "chain down" ut the
different point" On the Railroads 4
South Carolina. he spoke rather co, =
emptuously Of the "conlidcEtial circn-
lar" sent out from Columbia two
weeks ago. He dId not, however, men
tion Gov. TiIImans name. Mr.. Barn.
well went Oh to discuss the tights OF
sheriils in SciZing proncrCy for pay
ment of taxes, and cl; med that thei e
was no authority for their secure of
property in the control of a receiver
appointed by the United States Court.
lie endeavored to show that the re-
turns Of railroad property for taxation
were correct, and that the entire
amount of property claimed in the an
nual reports of the companies was not
taxable. These men (the county Off
cers) are parties to this suit" Mr.. Barn
wen declared, "because they have come
in and trespaSSed upon property in the
control Of this court, and they are
therefore punishable for such trespass."
eff South Carolina and her officers
rnDpot pnpichnJ - bn u,;,l