The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1893-02-15
that the Richmond end Danville sys

that the Richmond end Danville sys
tenn and the South Carolina Railway,
against which the misunderstanding
executions were issued, have not paid
any taxes. This is a mistake ; these
and other roads have paid their taxes
on the same basis as they did last year.
1t is only for the disputed part of the
taxes plus the penalty that executions
have been issued.
The Richmond and Danville system
paid its taxes on the basis of the return
it made. The State holds that it has
to pay the entire amount on the basis
of the assessment as made by the State
board of equalization, and the present
trouble is caused by the authorities
trying to force the collection Of these
differences between the basis of pay
ment and what the State contends
ought to be paid.
The State officials hold that the re-
cent decision of the United States
Court in dismissing the Central and
Northeastern Railroad cases for want
of Jurisdiction, because the amount in
volved was not $1,000, establishes the
right of the State to collect the differ
ence in dispute without any further
recourse to the law. In all cases where
the amount involved is over $1,000 it
will be noted that the Administration
is not taking any steps, but admits that
it has no authority to act in such
cases where the amount is over the
$4,000 limit.
It is to remem bered that the merits
of the right to collect this additional
tax have never been decided by the
United States Court. The railroads
claim that the State has no constitu-
tional right to collect this difference,
while the State by its acts contends to
the contrary. The railroads have paid
their taxes as usual, and the tempest
is now being raised over the differ
ence between that already paid by the
railroads and that fixed by the State
through what is called its arbitrary
board of equalization.
The fact that the railroads through
their insolvency are in the hands of re-
ceivers and the Court is merely an
accident so far as the present status is
concerned and has nothing to do with
the merits of the case. The railroads
claim that as long as they are in the
hands of the United States Court
they cannot pay out any money ex-
cept through its orders, and that not
having received. orders to pay this
difference in taxes they cannot and,
will not do so. As soon as the Fede-
raj Courts see fit to order the taxes
paid the receivers will do so. The
State authorities have not seen fit to
ask for this difference through the
Federal Courts, but instead are levying
on the property in counties where the
amount was under $4,000.
The Port Royal and Augusta, Port
Royal and Western Carolina, and
Chareston, Sumter and Northern cases
are not parallel with those of the
South Carolina Railway and the
Richmond and Danville system, as
the former had not paid any taxes at
all. Governor Tillman to-day was in
communication with his deputies along
the line of the Charleston, Sumter and
Northern instructing them not to OBJ
struct the line of travel and to give the
officers every opportunity to settle with
the State.
THE DUTY OF A SHERIFF.
An officer who has kept himself
thoroughly posted as to the duties of
sherifs says that if he were presented
with an order from the United States
Court to release any property he would
not hesitate two minutes before he
turned the property over to the United
States marshal. The sheriff was not
under instructions of the Governor or
anyone else, and as soon as he saw an
order from a United States Judge he
would obey it. He says that he would
not be surprised to see the bondsmen
of sheriffs havea word or two to say,
as the roads might hold the sherifs re-
sponsible for delaying freights.
WILL sHERIFFs BE LIABLE TO DAM
AGE SUITS FOR OBTAINING
PROPERTY.