Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1893-01-19
FOR THE STATE.
Railroad 2 Tax Cases Decided In
Its Favor. .

ION have now i chance to do the
handsome thing-they have
chance to apologize for much OF
The abuse that they hayo heaped
upon Governor Tillman and those
who with him are at the head or
affairs in this State. The State
has won the railroad tax cases
and railroads will have to recognize
the sovereignty of the State OF
South Carolina. Governor Tillman
and Comptroller General Ellerbe
we're accused of wishing to grind
down the railroads and OF IN
.augurating new and unjust meth
eds Of axation. The Unite States
Supreme Court:has spoken in the
matter and it has entirely justified
the stand taken by the State, to
the great diccomfture. Of the rail-.
roads and the great array of legal
talent they had employed to assist
them in their attempt to do as
they pleased and. disregard the
plain mandates of the statute laws
!. 80 ,
of the State.
Lastygsr 8hen :ths time came
for thsaai pay Their taxes
thew tendsrsd a 8o' the Treasurers Of
various counties M whore taxes we're
due the, amount that they thought
they should pay, which was in
every case less than the amount !.
assessed by the State Board OF
raised the assessments of Railroad
see Equalization, which hadralsed
the assessments of almost all OF
the roads above tho figures on
which they had been paying taxes
for some time previous. These
tenders were refused by the
.Treasurers, and the railroads by
anticipating action on the part o.
1.-THE State, went into the Unitec
Circuit Court and obtained {
]; temporary injunction to restrain
the State from the collection O.
auy more taxes than they nae
offered to pay.
The position of the State wa
that the railroads had no right t
take any such action, that tn
provisions of the law were plain
and that they were to the effec
thatif any person or corporation
deemed that taxes were unlawful.
f assessed upon them or that
i greater amount of taxes was charg
!, ed against them than they ough
legally to pay, that such person
Eor corporations should pay ,th
! entire amount assessed agalns
them, under protest, and then g
) into court and sue for refund g
J, THAT portion Of the taxes that y the e
a sEdecmed Ras unlawfully asssssses ss
7stgreatIys ham psTed il the condue
Hot its business affairs by nc
8 shaving a sufficient amout OF fund
. [inits treasury with which to carr
them on. Such being the law th
: State held that the railroads ha
/ no right to go into the courts an,
that no court had Jurisdiction il
the case or the power to gran
either a temporary or permanen
injunction.
The cases were brought up in th'
Circuit Court of the Uuited State
and were heard in Charleston
The railroads were represented BY
a great array of legal talent ant
the State Was represented by the
Attorney General and Messrs
samuel Lord and Ira B. Jones
who had been retained as associ.
ate counsel, and resulted in victory
for the railroads. The state's
counsel entered a demurrer as to
the jurisdiction of the court and
appeal was taken to the Supreme
Court of the United States. BY
agreement between the counsel
representing the railroads and the
States counsel two eases, embody-
ing most if not all os the points
at issue, were selected as the appeal
cases to be carried to the Supreme
Court. These cases were the
Central of South Caroline and
Northeastern Railroad cases.
Thses cases were up in the
Supreme Court this week and were
thrown out on the ground that