The morning call., 1893-01-18
THOSE BACK TAXES.

The unanimity with vi ich the State As
sembly passed to third reading the bill for
the collection of the back taxes due by the
Southern Pacific is a new departure in CAL
if0ruia politics. Years have elapsed since
that default was made, and in all that time
there never has been a period when the
railroad had not apologists in both houses.
and when 1t did not have power enough in
one of them to defeat measure Of coercion.
Now their entire army in one house at least
has been disbanded. One solitary member
Anderson OF Sacramento-voted to emas-
culate the bill, and be, when he saw the
strength of the people, moved to make the
vote unanimous. being evidently under the
impression that the matter in hand was a
nomination for Office.
1t is hardly to be supposed that in eighty
members the railroad would not have Sc
cured the vote or, at any rate, three or four
if an effort had been made to obtain them.
1t may. therefore. be inferred that tho cor
poration was willing to let the bill 90 by
default in the House. At Sacramento the
opinion is that it has made up its mind TO
do its fighting in the Senate and in the
courts. In the Legislature of 1888, which
was anti-railroad, the Assembly was pre-
pared to pass a pretty drastic bill; it did, in
effect, adopt the Barry bill at the extra ses-
sion in 1884 But the railroad, under the
lead of Vrooman of Alameda, held the
Senate in an iron grip and anti-ralroad
legislation was defeated What the COM
pleXion of the present Senate is no one can
be sure. MoStOf the twenty members elected
last fall are probably sound, but the creed
of fourteen Of the twenty hOldOvers is not
so certain. If the bulk of them are dis
posed to occupy the ground taken by Ander-
son it might be possible, by using the meth
DDS employed by Vrooman in 1884. to de-
feat the railroad tax bill in that body.
This resource falling the corporation may
fall back on the Supreme Court. That body
is believed to be prO-railroad by a majority
Of one. 1t would be asked to declare the
act for the collection of back taxes null and
void on the ground that it conflicts in some
legal technicalities. The railroad having
refused to pay when the taxes were due,
and having for nearly ten years defeated
all attempts TO collect them by yexatIous
delays and legal chicanery, can it now plead
its own tort, il the statute Of limitation be
set CD, as defense against the claim of the
State to enforce its laws? What validity
such a plea would have 1t is for lawyers to
say. In equity and common-sense the plea
seems to be utterly frivolous Statutes Of
limitation are enacted in order to do away
with liabilities extending over indefinite
PERIODS of time when no effort is made to
collect or enforce them. After a certain
NUMBER of years creditor may not sue mis-
debtor for the collection of debt, public
policy holding that he ought to have brought
the machinery Of the law TO bear in due
season. After a certain lapse of time
misdemeanant may not be arrsigned for his
misdemeanoT. the reason being that it is
unfair 90 hold charge indefinitely over
mans head when the officers Of justice do
not choose to prosecute it at the proper
time. But in this case there was no laches
by the State officials. They brought suit
for the defaulted taxes within the period
prescribed by law. and that suit under vari-
Gus names and in various shapes has been
pending ever since. 1t would have been
terminated long ago by the collection Of the
arrears due but for the pettifoggery of the
railroad attorneys and the corporation lean
ings Of the Supreme Court.
There is yet another opinion on this cues
ton which does not seem to have found ex-
preston at Sacramento. That is that the
railroad. wearied Of a contest In which
success involved unbearable odium, has
come to the conclusion to pay the back
taxes. or at least such proportion of them
as in Mr.. Huntington's opinion ought to
satisfy reasonable Californians. This no
ton derives FEASIBILITY from the sentence