The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1893-03-02
TILLMAN'S SIDE OF IT,
HE DEFINES HIS POSITION IN THE
TAX MUD NLE IN SOUTH CAROLINA.


Editor Of the New York World:
There is SO much of misinforma-
tion and injustice, based on falsehood.
i'll your editorial of February 8, that |
ASK space to give plain statement of
facts
1T Is nothing new for me to be mis-
represented in "despai ches from South
Carolina" and l have never thought it
worth while to correct the erroneous
staten ents sent abroad 10y my enc
mics in cJnne ctiOn with local affairs
and my acts as an officer or an indivi-
dual. l only make an exception in the
present instance because tho matter is
one involving the rights of every State
in the Union, and do not care to have
people outside of the State draw inter.
enceS that are not true.
The facts in the railroad tax muddle
are us follows:
Under the statutes G South Carolina
railroads return their property for as
sessment to the County Auditors.
These returns are passed upon by a
State Board OF Equalization composed
of the Secretary of State, Comptroller-
General, Attorney General and State
treasurer, empowered to raise or lower
the assessment to coufOrm to the value
placed upon other classes of property
by the county boards.
In 1891 this State Board increased the
valuation of railroad property in the
State about SS 100000 above what the
companies had themselves returned
their property at When time tor tax.
paying came some Of the roads refused
to pay more than was due on their own
assessments, and the light in the
courts, which began in February, 1892,
is for the difference between the State
assessment and that made by the roads,
the amount in dispute of State, county
and school taxes being about $4,000
on all the roads.
ln]unctlOna were granted by the
Judge OF the United States Court, re
stralning the county treasurers from
collecting their taxes, and after argu-
ment the Court claimed jurisdiction.
Appeal was taken by the State to the
United States Supreme Court on two
| cases, involving less than $1,000 and
that court decided about three weeks
ago that tbs Circuit Court was in er-
ror in claiming jurisdiction where tie
amount was less than $1,000.
In the meantime two railroads had
failed to pay or tender taxes for 1892
(the other cases are for 1S9D, and exc.
cutions were placed in the hands of the
Sheriffs, one Of whom, Nance, made Il
levy on the trains of the Port Royal
and Western Carolina Railroad.
a rule was issued by Judge Simon
ton against Nance to show cause why
he should not be held tor contempt,
and, pending the decision, the ''secret
circular" which SO eXcites your con-
demnation was issued by me. When
the time came for the hearing the rule
was dismissed by request of the rail
roads's attorney, and that road has
since paid in full, the explanation be.
ing given tnat it was "A "Dlutf'' to gain
time,
Other Sheritfs began at once to levy
for the taxes of 1892 which had not
been paid, and which, not amounting
in any county to $1,000, had just been
declared by the Supreme Court as not
being under j udge Simonton's jurisdlc-
tion. The Sherltfs have been ruled
again for contempt, and the cases will
be heard on the 18th inst.
Now, please allow me to remind you
that our people have been so persecut-
ed by Federal Judges in the Kuklux
trials and the political trials, growing
out OF the alleged infringemenIs of the
election laws, that they regard sum-
mons to the Federal Courts with ter
rOr.
When the Sheritfs were ordered 10y
me that the executions must be press.
ed, without regard to the United States
Court at Charleston or its orders, as IN
h.,,, Il
at all hazards, there was no purpose to
put The State against the UniCed States.
L only intended to reassure the Sheriifs
and remove the temporary PARALYSIS
occassiOned by the bluff" in the Nance
case
1t was not 'bluster,' but a fixed de-
termination to stand by the States
rights, as declared by the United States
Supreme Court. in spite of Judge 81
monton, who had lent himself to that
disgraceful proceeding.
Again allow me to state:
Flrst-That there has never been p
decision as to the legality or illegality
on the merits of any Of these railroad
tax cases.
SecOnd-The Cases now pending are
for the taxes of 1892. and are for less
than $1,000 each.
prevent the collection OF the taxes on
The ground that property in the hands
OF a receiver cannot be levied on and
sold for taxes even though the amount
is less than - 900.
AS far as | have been able to diScov-
er, the matter has never been determln-
ed by the United States Supreme Court,
and IA Federal Jndge is interfering
with the State officers and stopping the
collection Of taxes where he has no jur-
lsdictlon, unless 10y reason of the prop
erty going into the hands Of a receiver.
! am resolved thaU the States rights
and dignity shall be maintained az
against this local judicial officer and
That II South Carolina must pass her
account tor taxes against insOlvent cor.
pOratlons To Federal Judge for aD-
proval, along with other creditors, her
sister States shall suffer a like degrdda
| ton.
The Supreme Court of the United
Stttes has sustained any administration
In every case which has been tried by
1T, and 1 will CheermllY abide its decis-
ion. We Will resist unIa Wiull int.rfer.
ence with our affairs as a State, even by