The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1893-06-14
THE RAILROAD CASES.
A Short and Clear Statement OF the
Whole MRtter-Facts Which Every.
body Should Know.

A Short and Clear Statement OF tn
Whole Matter-Facts Which Every
body Should Know.
Hon. T. ]. Kirkland In Camden Chronicle.
In the course Of discussion, recently, G
the Railroad tax cases, promised 70 make
fair statement through the local press OF tn
question involved, and this attempt to O.
10 the best of my ability, upon somewhat Inn
perfect information.
The State Constitution, Art. 8, Sec. require
that an assessment or "lands and the i'm
provements thereon" shall be made ION ever,
fifth year."
The Legislature by Act OF 1892 provided tina
estate of railroads for the purpose OF assess
ment, should be treated as personal property
but for the purpose OF levy and collection, a.
real estate, and all OF said property was re
quired to be assessed annually.
Art. ], Sec. SO of the State Constitution pro
vides That all property shall be taxed In pro
portion to its value" Art. ., Sec. that "a U un1
form and equal rate OF assessment and "a
Just valuation" shall be made OF all property,
real and personal.
Comp. Genl. Elerhe. In his report of 1891
says: "The Legislature. In my judgment
South Carolina, as 1t is known that the av'
erage assessment upon this class Of property
is not much above 81 per cent. OF its real
| money value"
The GenI. Statutes, Sec 2Gs, provide that the
only method OF contesting the legality oi
taxes is to pay the same under protest and to
sue for recovery. Section 2B9 forbids any court
| from interfering with the collection OF taxes.
The last assessment OF real estate was made
! In 1890. The Railroad Board met In 1881 and
increased considerably the valuation OF rail-
roads, raising the South Carolina Road from
rom Pe per 1 mileso nj S soo6 When the isxes
| or 1890 came to be collected the $. G. Rail way
rendered taxes on Sl3,OOO per mile, and the
3Cs on but 81, 400 per mile. These roads were
through Receiver Chamberlain, who obtain ed
from the Court temporary Injunction
against collection OF the balance, which he
claimed to be unjust and excessive. Some
roads paid without protest, others, however,
though not in Receivers hands, applied 10
the Federal courts for Injunction on the
grounds taken by Chamberlain.
Certain OF these cases, IN Whlcn tne roaos
were not In the hands OF Receivers. were
taken to the U. 8. Supreme court by appeal,
upon preliminary question OF jurisdiction,
and were decided in favor OF the State, on
the ground thai Federal courts, IN sucn IN
legged illegal excess amounted to ,OOO IN each
county through which the road ran. OF
course these roads paid up, but those IN the
hands Of Receivers stlll refused: Gnereup-
In spite Of the temporary Injunction and
pending litigation. II is well known that the
sheriffs were fined for contempt by Judges
Goff and Slmonton, whose course was GUS
tained by the U. s. Supreme court, which de-
cided that property In the hands Of the Fed
eral court was already held In execution ana
could not be seized under any other process,
even for taxes; but that 1t was the duty OF the
court to order State taxes paid out or the
property in preference TO all other claims !;
that II the tax or any part was disputed by
the Receiver as illegal, the court, having 1u-
risdiction over the properly, could Gonsiuer
It was further held that our State law requlr-
Ing illegal taxes to be paid under protest and
to be recovered by suit, was binding only
power OF Federal Courts to decide all ques-
lions concerning property within their GUS
tody and TO enjoin seizure OF same.
This decision was shock 10 oil OF US VINO
treasured States rights. But 1t did not touch
the main issue, that Is whether the increase
of assessments by the Boards OF 1891 and 1892
were or were not illegal. That question re,
mains yet to be decided by the Circuit and
Supreme Courts, and testimony on this point
is now being taken In Charleston preparatory
to the hearing on the "merits."
The railroads rely upon these grounds.
They contend that real estate is VIGOROUSLY,
sessed at but 80 TO 60 per cent. OF It's actual
value, and theirs should be at the same rate.
That as the Constitution requires an assess
realty should stand as fixed in 1880, and that
| the act of the Legislature making their lands
and improvements personality for the purpose
of taxation, In the face Of this constitutional
provision, lS VOlQ anu OBNOXIOUS W tnt l1Lu
amendment Of the U. s. Constitution which de-
clares "Nor shall any state deny TO any
person within Its Jurisdictiction the equal
protection Of the laws"
In candor, these appear to be forcible argu'
ments, and respect for constitutional guar.
antees demands their serious, consideration
Money would not be spent amiss TO have such
questions finally solved. If the State would
lose, after submitting the matter TO the high
est courts, she should surely not turn upon
| the corporations with whom she had con.
descended 10 litigate the controversy and can.
Gel their charters. She has the power To obllt
| crate them, but could not afford 10 exercise II
except with propriety and for most urgent
reasons,
has paid upon the basis of $4,000 per mile al
fixed in 1880. AS the tax returns 60 this seems
q fairly reasonable valuation. The O. C's road
Ia in q different position. 1t has paid on l. VI
81, 400 per mile, having been fixed at " i'O0 II
1880, and at Sl6,OOO In 1891 and 1892. Now We
were once simple enough to subscribe largely
to build II, and 1t seems but just that 1t soulc
be made TO contribute literally IN return anc
should pay at least on the basis OF 1880. Bu
Ts1 We come 70 I road is
to have been operated without profit and
even at loss. 1t Is undeniably a public con
vepience and builds up the section through
which it extends. 1t was sold recently IL
open market for 81. 900 per mile, and 1t Is no
so CERTAIN but that $4,000 Is an extreme val
uation. Justice after all Is the end OF the law
and the courts, and unless IL oe Lnat Ou
whole system is thoroughly corrupt, We mus
still regard the courts Us the best tribunal fo
adjusting the rights OF persons and corpor
atlonS.
SO there would seem to be no grounds TO
un nensiness that the con tention over the rail-
road taxes Is being brought I'm review befor!
the highest and a6lest judiciary Of the land
The State ad m nistraton will not have earned
any censure for bringing these vital question
to final decision, the results OF which ma.
be far reaching and beneficial.