The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1893-02-15
TIE RAILROAD CASES.

plain anu correct StateueuG VI AAe So9e'
That under the rule established by
the county auditors and assessors pro-
perty in South Carolina is assessed at
not more than so or so per cent of its
real value. That the company returned
J its property at value much IN excess
| of its usual assessment on other classes
of property. That afterwards the State
| board of equalization raised tpe assess
| ment on the road nearly IS per cent on
the main line and 100 per cent on a
branch line, or to amounts greater than
their actual value, although the board
knew that all property was assessed at
about half its value, in accordance with
the rule mentioned. That the object
| and effect of this over-assessment is to
make the railroad companies pay q
larger proportion of taxes than other
pr0perty-holders. That this over.taXa-
ton of the roads is in conflict with the
State Constitution, which requires an
equal and uniform rate of taxation.
And, therefore, that the action OF the
board and any levy based thereon are
null and void.
"The facts here stated cannot be
denied. Those which relate to the
under-assessment Of property generally
are within the knowledge OF every IN.
telligent citizen and the experience OF
every taxpayer. The State authorities
do not deny them. Their present posi-
ton is based indeed on the fact that
| property is generally under-valued Tor
PURPOSES of taxation. Their intention,
as declared, is to raise the rate of assess
ment generally. Their contention IS IN
effect that they must begin some
where, and they willincrease the assess
ments of the railroads now, and increase
the assessments on other property Wnen
they can. And here, at this last point,
is where they have erred from the line
of their duty and right and come into
conflict with the Constitution.
ITO raise the rate Of assessment on
| railroad property and leave the rate or
other property as they find is to tx
UNEQUAL rates on the two classes, and
the Constitution requires that the rates
shall be equal and uniform. 1t ls no
answer to this requirement to say that
the purpose is to make the rates equal
and uniform after awhile-next year,
| or the next. The Constitution ls IN
force and effect now, this year. 1t re-.
ouires that the rates shall be equal and
Uniform this year. Its command is
imperative, and cannot be avoided or
disregarded.
"This is in substance the whole OF
| the case between the Administration
and the railroads, aud there is not q
farmer or other Intelligent citizen OF
the State who does not know that the
roads have right on their side. It would
not be fair or just or lawful to raise the
assessment on one farmers property TO
it's full valne or more, and leave tne
assessment on the property OF ms
neighbors at so per cent of its valCe. lt
is not fair or just or lawful to raise the
assessment on the property OF railroad
owners to its full value or more, ana
leave the assessment on the property
of other citizens at half of its value.
"The two cases are exactly the same
and must be decided by the same rule
of right and equity. It is not cues
ton of whether the State authorities
mean we'll or not, or whether theg
think they are right or not. Ills a
question simply of whether or not
they are right in discriminating against
one class of property-holders and IN
favor of other classes, and with the
plain statement Of facts and law which
we have given here before him, every
citizen of the State knows that they are
wrong"
It might be added that the board
which passes upon the assessments OF
the railroadsls composed of the State
Treasurer, Secretary of State, Comp
troller. General, Attorney-General.
Now this may be all true. The rail-
road property may de assessed for tax
alton at higher rate than the other
property in the State, and we believe
it is, and we believe this board Of as
SCISSORS just mentioned will admit that
it is. But does not the law provide in
such cases that the party thus dealt
with must pay his taxes and institute
proceedings to recover? That is what
the State claims is the way to proceed.
Very little of the property of the State
is assessed at its true value for the pur-
poses of taxation.
All this litigation and all this hurrah
and fireworks does not amount to much
and can do no good. There is no need
of so much fireworks.
The Greenville News very truly re-
marks on this point:
"The law says the citizen who thin Ks
be is unjustly taxed shall pay under
protest and then sue for recovery.
That, of course, gives the State all the
advantage, as il is intended to do. Pos
session is nine points of the law and an
Individual is at fearful disadvantage in
suing State. We have not the least
doubt that any citizen of this common
wealth who thought himself unjustly
taxed and who could reverse the condl-
tions and make the State sue him would
doit and would fight the case as long as
he had hope of winning.
"There is no desperate and heroic
combat between Governor Tillman and
Judge Simonton or the State and cor
porate powers, no war between the
glittering array Of light and the glow
eripg ranks of darkness. The railroads
are being told to pay taxes which they
think they should not pay, and the
courts are asked to decide the dispute
and to say what the law is. That is
ALL"
That is what the courts are for.
When the decision is rendered that
will end the matter and settle the law.
The cases now being heard are those
10 which the railroads have paid on
the assessments as made by them, and
the fight is for the excess as placed by
the increased assessments as made by