The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1894-03-22
although the boards all assessed real
and personal property below Its real

anu ptkSOuul plOperCy DelOW us r0at
value in money the course of the sew
eral boards was cspricious, without
fixed method or percentage. Although
the value In money In all the counties
concerning which testimony was offer.
ed, In some Of the counties parcels of
land were assessed some above and
some below their true value in money,
Dotably In Richland County. But is
this coincidence of action and result
on the part Of tax district and county
boards conclusive evidence Of design to
put the burden of taxation on rail
road cOmpaniesp Is 1t susceptible Of
other explanation It would seem that
1t Is the result of q vice In the system
of assessment. The tax district boards
make the first assessment. BY law they
must be freeholders resident in the tax
district. They have a direct personal in
terest In q low assessment, and their en-.
virOnment induces them to make it.
When men deal with the interest of
the government and Of the citizen all
doabts are solved IN favor of the citi-
zen; This must be said, however, 10
explanation and perhaps in justifca-
tion Of the action Of these boards. In
an agricultural community, and in
one dependent upon the we'll being of
the agrtculturists, it Is impossible to
fix the value Of lands. A succession of
bad crops will make land unstable.
One good crop will create a demand
and q selling price. So what land may
bring If sold depends not on its intrin-
sic value 80 much as on the clrcum.
stances under which it Is sold. Taxes
must be paid without regard to sea-
sons or crops. Hence the average val.
uation designated to cover a period of
five years. If there be no preponder-
ance of evidence showing design on
the part Of the tex district and county
assessors to throw the burden Oh the
railroads, Is there any evidence from
which such design can be inferred on
the part of this board of equalization
for railroads? The Com ptroller Gen
eral, one of this board and from his Of
fetal duties and experience the leading
member Of the board, probably deduct
Ing and controlling it's action in his
official report to the Legislature In
1891, calls the attention of that body to
the low rate Of assessment of much of
the property in the State and urges
legislation to correct the evil. And
when we consider the independent
action Of this board under a statute
imperatively requiring them in max
ing assessment to take as a standard
the true value of the property in mon.
ey, and also consider the admission of
the bill, that the return was about 65
per cent. OF the real value. $4,000 per
mile, and that the Increase to S16 600,
making 1t about 80 per cent. we can.
not hold that this Increase In assess
ment is so excessive and unjust as nee
essartly to indicate the design and mo.
tive charged.
Another objection to the action of
the board OF equalization for railroads
Is that Notwithstanding the fact that
large part of the property Of railroad
companies IS land, they are assessed
annually. The State Constitution
directs that lands shall be assessed
every five years, and this practice Is OBJ
served with respect to all lands except
those of railroad companies. This In
dicRtes design to Cypress railroad COM
panies, and at oil events violates the
fourteenth amendment. The Constitu-
tion of South Carolina (Article 8, Sec
tion ~ directs the General Assembly
to "provlde by law for uniform and
equal rate of assessment and taxation
1t gives the General Assembly full dis
as shall secure just valuation for tax
alton of all property" The General
Assembly obeyed the direction by re.
qutreing all property to he assessed at
Its true value in money. Exercising
Its discretion 1t prescibe set of regula-
tiOns, which, in its judgement, secured
a just valuation of railroad property
for taxation. A railroad is unit, every
part contributing to it's purposes as a
whole. If 1t be a corporation its cor
porate purpose 1s the maintaining
railroad and all and every part of this
property must contribute to this pur.
pose. Its right of eminent domain is
limited to this purpose. This unit is
made up Of lands, personal property
chooses in action. easements, all depend.
ent upon and inseparable from each
other. deviding their value from this
1nseparability, from the fact that they
contribute to this unit. They differ
and the discrimination made as be.
tween them and other corporations and
tndividuals In the methods and instru-
mentality by which the value of their
property Is ascertained Is not invalid.
(Kentucky Railroad Tax Cases, lis U.
S., 337; State Railroad Tax, Cases, 90
u. s., GID The mode prescribed by
the Legislature Of this State is to get
at the value of the plant. that Is of all
these elements going to make up the
railroad, and to ascertain what their
combined contributions making up
this unit are worth. If they separated
the component parts and attempted to
fix separate values upon them they
would enter into an impossible task.
The value of the lands Of railroad de-
pend much on the character and com.
pleteness Of Its rolling stock. The util-
ity and consequent value of the rolling
stock depend largely upon the facilities
at stations and at terminl, the amount
location and character of tho land used
therefor.
After careful consideration there ap.
pears no evidence of such design as
will alone give this court jurisdiction
Let an order be taken authorizing
and instructing the receiver Of South
Carolina Railway Company to pay
from the funds in his hands as such
received the remainder Of the tax un-
paid and the costs Of these proceedings
CAHELEs II. SINONTON,
Circuit Judge.
March 13, 1894.
Turbed Fiond.