Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1893-02-16
GOV. TILLMAN,S SIDE OF 1T.
He Defines His Position in the Tax
Middle.

New York World, February II.
There is so much of misinformation
and injustice, based on falsehood, in
your editorial of February Q, that / ask
space to give plain statement of facts.
1t is nothing pew for me to be misrep-
resented in dispatches from South Caro-
lina," and have never thought it worth
while to correct the erroneous statements
sent abroad by my enemies in connection
with local affairs and my acts as an Off
Ger or an individual only make an
exception in the present instance be-
cause the matter is one involving the
rights of every State in the Unic:l, and |
do not care to have people outside of the
State draw inferences that arc not true.
The facts in the railroad tax muddle,
now pending in the United States Court
in Charleston, are as follows:
Under the statutes Of South Carolina
railroads return their property for assess
ment to the County Auditors. These
returns are passed upon by a State Board
of Equalization composed. of the Secre-
tary of State, Comptroller General, At
torney General and State Treasurer en-
powered to raise or lower the assessment
to conform to the value placed upon
other classes of property by the county
boards.
In 1891 this State board increased the
valuation of railroad property in the
State about SS.000.000 above what the
companies had themselves returned their
property. When time for taxpaying
came some of the roads refused to pay
more than was due on their own assess
ments, and the fight in the courts. which
began in February. 1892, is for the DIFF
ference between the State assessment and
that made by the roads, the amount in
dispute of State, county and school taxes
being about $4,000 on all the roads.
Injunctions were granted by the Judge
of the United States Court, restraining
the County Treasurers from collecting
their taxes, and after argument the
court claimed jurisdiction.
Appeal was taken by the State to the
United States Supreme Court on two
cases, involving less than $1,000, and that
court decided about three weeks ago that
the Circuit Court was in error in claim
ing jurisdiction where the amount was
less than 5000.
In the meantime two railroads had
failed to pay or tender taxes for 1892
(thc other cases are for lS9D and execu-
tions were placed in the hands of the
Sheriffs, one of whom, Nance. made a
levy on the trains Of the Port Poyal and
Western Carolina Railroad.
A rule was issued by Judge Simonton
against Nance to show cause why he
should not be held for contempt. and,
pending the decision, the secret circu-
lar which so excites your condemnation
was issued by me. When the time came
for the hearing the rule was dismissed
by request of the railroads S attorney, and
that road has since paid in full, the ex..
planation being given that it was
''bluff'' to gain time.
Other SheriffS began at once to levy
for the taxes of 1892. which had not been
paid. and which. not amounting in any
county to $1,000 had just been declared
by the Supreme Crnrt as not under
Judge Simonton's jurisdiction. The
Sherffs have been ruled again for con-
tempt, and the case will be heard on the
eth instant.
Now. please allow me to remind you
that our people haze been so prosecuted
by Federal Judges in the Kuklux trials
and the political trials, growing out of
the alleged infringemcnts of the election
laws, that they regard summons to the
Federal Courts with terror.
When the Sheriffs were ordered by me
that the executions must he pressed,
without regard to the United States Court
at Charleston or its orders. as in the
Nance case. and the property held at all
hazards, there was no purpose to put the
State against the United States. only
intended to reaSsure the Sheritfs and
remove the temporary paralysis occa-
stoned by the bluff in the Nance case.
1t was not ''bluster," but Il fixed deter
mination to stand by the States rights
as declared by the United States Supreme
Court, in spite Of Judge Simonton. who
had lent himself to that disgraceful pro-
cceding.
Again allow me to state:
First. That there has never been
decision as to the legality or illesality on
the merits IN any of these railroad tax
cases.
Second. The cases now pending are for
the taxes of 1892, and are for less than
s., 900 each.
Third. The purpose appears to be to
prevent the collection of the taxes on the
ground that property in the hands of a
receiver cannot be levied on and sold for
taxes even though the amount is less
than 5000.
AS far as have been able to discover,
the matter has ncve been determined by
the United States Supreme Court, and
Federal Judge is interfering with the
States officers and stopping the collec-
ton of taxes where he has no jurisdic-
ton, unless by reason of the property
going into the hands of a receiver.
am resolved that the States rights
and dignity shall be maintained as against
this local judicial officer, and that if
South Carolina must pass her account
for taxes against insolvent corporations
20 Federal Judge for approval, along
with other creditors, her sister States
shall suffer like degradation.
The Supreme Court of the United
states has sustained my administration
n every case which has beer tried by it,
ind l will cheerfully abide its decision.
We will resist unlawful interference with
our affairs as State, even by a United
states Judge, and collect our taxes
through our own officers IN our own way
Our laws give each taxpayer who feels
le is unjustly dealt with a means of
,edress, and: if bankru2ters can hide
,abind a Eadara1 Judpe here If must he