Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1893-05-04
THE RAILROAD TAX DECISION.
Some Significant Paragraphs from the
Opinion of the Chief Justice.

THE News and Courier prints the
decision of the Supreme Court of the
United States in the ha6eas corpus
cases of the South Carolina Sheriffs.
The following paragraphs indicate
the drift of the courts utterances
The levy of tax warrant, like the
levy of an ordinary .tferi .facias, Sc
questrates the property to answer the
exigency of the writ, but property in
the possession of The receiver is al
xeady in sequestration, already held
in equitable execution, and, while the
lien for taxes must be recognized and
enforced, the orderly administration
of Justice requires this to be done by
and under the sanction of the court.
1t is the duty of the court to see that
it is done, and seizure of the prop
erty against its will can only be
predicated upon the assumption that
the court will fail in the discharge of
it's duty, an assumption carrying a
contempt upon its face. The accept
ance of the rule has been general,
and but few decisions were cited on
the argument in illustration Of its
application.
This principle is applicable here,
for whether the Steriffs were armed
with a writ from q State court or
with distress warrant from county
treasurer, this property was as much
withdrawn from his reach as if it
were beyond the territorial limits of
the State. The inevitable conclusion
that this must be SO, if constitutional
principles are to be respected in gov
ernmental administration, does not
involve interruption in the payment
of taxes or the displacement or I'M
pairment of the lien therefor, but, on
the contrary, it makes it the impera-
tive duty of the court to recognize
as paramount, and enforce with
promptness and vigor the just claims
of the authorities for the prescribed
contributions to State and municipal
revenues. And when controversy
arises as to the legality Of the taxes
claimed there ought to be no serious
difficulty il adjusting such contro-
versy upon proper suggestion.
The usual course pursued in such
cases is by intervention pro iateresse
sui, as in the instance of sequestra-
ton. Dan, -Ch, Pl and Pr, 4th
Ed, 1057-1744; Savannah VS.. Jesup,
1O6 q. S., 563-564. The tax collec-
tor is ministerial officer. Erskins
VS.. Hornback, IA Wall, 613; Stuts-
man Company VS.. Wallace, u Q. S.,
293; and no reason is perceived why
he should not bring his claim to the
attention of the court, while on the
other hand it is clearly the duty of
the receiver to do So; if he contends
that the taxes are illegal. If found
valid, they must be paid; if invalid,
the court will so declare, subject to
the review of the appellate tribunals.
The courts of the United States have
always recognized the Importance
of leaving the powers OF the State in
respect to taxation unlmpalred.
Where the questions involved arise
under the State constitution and
laws the decision of its highest tri-
bunals are accepted as controlling.
Where the constitution and the laws
of the United States are drawn IN
question the courts Of the United
States must determine the contro-
versy for themselves.
The levies here were excessive,
were made in large part on property
other than that Of the defendants OF
the warrants, and in such way and
on such property as obstructed the
operation of the railroad. No leave
of court was sought, and it was
known that the legality of the amount
unpaid was disputed by the receiver,
andtbat identical taxation had been
previously held by the court to be
| illegal. The Sheriff declined upon
request to release the property from
seizure, or to yield to the order OF
the court. Such a condition was not
to be tolerated and the court was
possessed of full power to vindicate
its dignity and compel respect to its
mandates. Its action to that end is
not subject to review upon this ap-
plication. The petition for the writ
of ha6eas corpus is denied.