The record-union., 1893-02-15
An Able Report On the ReaS-
SeSSnent Bill.
FACTS ABOUT THE TAXES.
A Proposition to the Legislature
Based Upon Justice.
HART CHARGED WITH NEGLECT.
The acknowledgements Acts viii Be thl
Cpb;oot NJ on Invoctiration lain
HART CHARGED WITH NEGLECT.
The Attorney Generals Acts viii Be thl
Subject Of an Investigation John
sons Case.

Owing to the illness of Senator Csrpen-
ter the report of the Committee on Cor
porations of the Senate, relative to the
proposed railroad reassessment, has been
delayed over a week. 1t was presented
to the Senate yesterday afternoon, how
ever, and, as was anticipated, is an in
teresting document.
Accompanying the report is the Car
penter substitute for the Shanahan bill.
This was adopted by the committee, as a
more just measure than that proposed by
the 'Tall Sycamore"
The committee informs the Senate that
it has, in the investigation of the bill,
taken large amount of testimony, and
has had before it documentary evidence
from different departments of the State
Government, including the special re-
port of the Attorney-General on railroad
tax cases and railroad taxation, dated
January II, 1898, and from such testimo-
ny and the judicial records and decisions
of this State and of the United States
finds the following facts:
DIFFERENCE OF OPINION.
Since the adoption of the new Con-
stitution there has been a difference of
opinion between the owners of certain
railroad properties assessed by the State
Board of Equalization and certain Off
Gals of the State of California as 20 the
proper method of executing the provis-
ions of the Constitution of the State OF
California pertaining to the assessment
and collection of taxes upon railroads
cd in, hot
for the years 1880, 1881, 1882, 1883, 1884,
1885, 1856 and 1887, great number of suits
were brought by the State againstsaid
railroads for the collection of taxes levied
upon the various assessments of those
years and that the litigation has been eX-
tended and expensive. That in such liti-
cation, up to the year 1885 the railroads
either paid in full or portion of the
taxes, or made tenders in court of con-
siderable part of the taxes claimed. That
the result of such litigation was that the
assessments for said years prior to lS3j
were jndicially determined to be invalid
the said payments and tenders were ac
copied by the State and the money paic
into the treasury. That said judgments
and orders rendered in said causes have
become final and conclusive upon all the
parties.
Under an Act of the Legislature APP.
proved April %, 1880, authorizing any
county. or city and county. where ta2
was delinquent, to sue in its own name
for the recovery thereof, whether the
same be for county or for city and county
and State purposes or taxes, or either o
them, siXty-three actions were com
menced by the District Attorneys of tht
respective counties of the State in tn
Superior Courts, for the recovery of tn
delinquent taxes alleged to be due from
the Southern Pacific Railroad COMPANY
and the Central Pacific Railroad Com
pany, under assessments made by tn
State Board of Equalization upon thei
respective franchises, roadways, road
beds, rails and rolling stock, for tn
years 1850, 1881 and 1852. The fences @
the railroad companies were estimated a
a part of the property and were assessed a
such by said State Board of Equalization
All these cases were subsequently trans
ferred to the Circuit Court of the Unite
States, and came on regularly for tria
in that court, and the parties waving
jury, each and all of them were submit
ted to the court for decision.
\ STIPULATION.
On the 2Sth day of February, 1884, th
court ordered that Judgment be entere
in favor of the defendants in all the &C
tons, but before judgment was so en-
tered, on February %, 1884, a stipulatio
was presented to the court, signed by tn
attorney for the defendants and by til
Attorney General of the State for th
plaintiffs, agreeing that notwithstanding
the decision of the court judgment shoul
be entered in favor of the plaintiff in tn
respective actions for the face of the take:
and the Circuit Court thereupon yacate
the order heretofore entered for jude
ment in favor of the defendants, an
made and entered judgment i'll favor
the plaintiffs in said actions for the fac
of the taxes, and apportioned the amount
of the respective sums between the Stat
and the respective counties. The amour
ofthe judgments thus rendered and Ell
tered by the Circuit Court was Sl40,6 .
being the balancethen remaining due an
unpaid on the face of the taxes. and Wa
subsequently wholly paid to the Alto
ney-General of the State by the defenC
ants. 1t was also stipulated that te
cases should be taken to the Supren
Court of the United States, and that Il
action of the Circuit Court in renderin
the judgments aforesaid for the face
the taxes should in no way prejudice Il
right of the State to recover penalties, il
terest and attorneys fees.
Under, and in accordance with the Ia
named stipulation three cases were take
by writ Of error to the Supreme Coul
viz: Santa Clara County VS.. the Southel
Pacific Railroad Company, California V
the Central Pacific Railroad Compan
and California VS.. the Southern Pacii
Railroad Company. In the action
Santa Clara County, the amount elaine
was S1S, $50 10 for the fiscal year 1882. /
the other case against the same compar
the amount claimed was S5,G29 q for Il
fiscal year 1851. In the action against Il