The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1893-11-29
na.lroaa Take. and Reeeiyerahlps

During the year question OF vital import
Rnce. and one more far-reachtnE In lie ccnse'
qnences to the States than any that has arisen
has been peased upon by the Federal Ccnrts
and decided In q manner that must excite the
alarm and resentment OF every lover OF liber-
~ and justice. The Issue involved the SOW
ere!gnty OF the Slate and the equality Of all
before the law; and, BY the decis.
ION rendered by the CircuiL Court In Charles
ton and sustained by the United States Su.
preme Conrt, that sovereignty has been disre-
Earded, and, In effect, destroyed, and prefer.
red class OF taxpayers created with special
privileges not vouchsafed TO other citizens: =
Untler the Consultation OF South Carolina
i 10 declared, Article TX. Section l: The IT .
uniform and equal rate Of assessment and
taxatson, and shall prescribe such regulations
az shall secure just valuation for taxation
DC. !" and in Article II, Section Sd. Il. 10 pro
yided: e"All the taxes upon property, real or
personal. shall be Ibid upon the actual value
Of the property taxed as the same shall be as.
certaiped by an assessment for the purpose OF
leyying such tax" ss7
The Statutes pilssed In accordance With
these provisions have defined the methods OF
assessments and collection. The requirements
and personal property have their value fixed
by the County B0frds OF Equalization In con.
Junction With the Auditors. Railroads. being
q different GLASS Of property, pass1ng from
W,
State into adjoining States. with nothing OF q
local character about them, were wisely and
necessarily placed In separate category, and
the assessment OF this class Of property de-
.The State Railroad Board OF Equalization y
composed Of tho Treasurer, the Secretary OF
State. the Comptroller General, the Attorney.
Generai. and moro recent1y,In In addition there
sion. These officers are necs ssarlIy men OF
finteliigence and character, and their official
action under oath In the discharge OF any
pghlic trust must command respect, But
erty assessed In the manner prescribed by
the Law and have paid the same, certain rail-
roads hase put forth the insoleut claim that
they alone should decide as 10 the value OF
their property; have rendered and paid euch
have refused to pay the taxes as fixed by the
State Board and are TO day In open rebellion
against the State and It's laws. and under the
fingeru in contempt at the State Government.
The matter Is one OF vital Importance, and
! desire 10 stale the case clearly and fairly, In
order that there may be Justification for the
sas aarSoSS Soa soard Of EQUALIZATION
In pursuance OF ita duties, assessed the taxes
on railroads for the fiscal year 1e909l IN &C.
cordance with Its understanding OF the Con
return OF their property at 9 much lower val
ne. and when the time for tue pay ment came,
rendered only such taxes as were due on their
own assessment. lnjunctions were granted
by the United States Court 10 every case
against the TreaBurers, prohibiting the issue
OF executions and the collection Of the taxes
In dispute. The Attorney. General and his as
sociate counsel denied the Jurisdiction OF The
Circuit Court In those cases where the amount
involved was less than So 700, md denied The
right OF the Court to lump the amounts In the
different counties so as TO bring the sum up to
the requirements for obtaining jurisdiction
and the main Issue as to the legality or the IL.
legality Of the taxes was left to rest, pendtng
the appeal TO the Supreme Court on tbis ques'
tfou CT Jurisdiction.
In January last the Supreme Court decided
the question In favor OF the State, and decreed
that the lower Court had no Jurisdiction
where the sum OF taxes In dispute in any one
county was less than $1,000. This ut once end
ed the fight, SO far as all the railroads not IN
the hands or receivers were concerned. and
those roads paid the taxes DUE. But uniortu'
nately out OF total railroad mileage IN South
Carolina OF 2,552 miles, ,4l9 miles, considers.
bly, moro than half. are iu the hands OF re
ceivere, and the question which presents IL
self 10 us is whether. during the life Of the re
ceiverships. which depends OH The Will oi The
Courts, the State shall be denied the right Ia
collect the taxes asseHRed In accordance with
her laws and shall receive only what the allen
owners OF the roads, who select the receivers
see proper TO pay.
have had prepared table which Is insert
ed here for your Information showing the
roads for the years lseO'ol, 1s9l's9: