The Lexington dispatch. [volume] (Lexington, South Carolina) 1870-1917, 1894-05-30
AGAINST THE ROADS.
The Sta'e Wi ,s ia the Tax Pensl'y 4. b ste
Fight.

Fight.
COLUMBIA, 5. c., May 23.-The State
has won again in the railroad tax
cases. Yesterday Attorney General
Buchanan received copy OF Judge
Simonton s decision in the matter OF
the Richmond and D4nvIlle to have
the penalties on It's back taxes r. emitted.
The decision declares that the penalties
must be pad and thereby gives the
state about $4,000, wh]chlt would not
have otherwise oOLaiDed.
The decision reads as follows:
With regard to the psnslry this pro-
vision is made IN the tax acts to secure
promptnesS in the payment of taxes
and as compensation tor delay IN their
payment. The provision is general ap.
pIicable TO all taxpayers alike; INDEED
operates for the protection Of taxpay e. s
who pay lhe1r taXrs. 1t IS Lot unrea
sons bic, AID Its wisdom cannot be dis
puted. When taxpayer thinks him
self aggrieved in the amount OF the
tex Itvied upon his property, among
th- considerations which must present
themselves to him If he contemplates
resisting the tax is the risk he Iu"s OF
the provision for penalty. Aud when
be litigates. however good may be his
faith IN the litigation, if be fails he
must accept the consequences of de-
feat. The question be makes is very
simple. The tax officers make claim.
He drDies IL. The court is appealed to,
decides and the conss quences follow.
If he loses his case he is ID default. So
the law is written.
Now receiver occupies IN this re-
gard no better position than any other
taxpayer. He Is bound to fulfill all the
duties Of property holder, must pay
the lawful taxes levied upon bis prop
erty and enjoys the same right every
other t xpayer has of disputing the le-
gaIity af the tax ii he thinks it illegal,
subject to the same conss quences which
befall every other taxpayer II he fails.
True, be is the hand of the court, and
acts under the instruction and protec
tion of the court. And in these cases.
after application to the court, was au'
thorized to make the test. But the
court did not and could not free him
from the necessary result of failure IN
such suit. The laws of South Carolina
are as binding On the court as they are
on any inhabitant of her territory, and
no order Of the court could protect the
receiver from incu1ring the penalty im-
posed by these laws.
After careful consideration this court
has reached the conclusion that 1t can
not interfere or prevent the payment
Of the penalties attached to 80 much OF
the tax as was delinquent. OF course
under the words of che law such pen
alties attached to so much only Of the
tax as was not paid, but with regard to
the cost Of executions the result Is
otherwise. All this property was al
ready under execution and in the hand
of this court. The universal rule Is
that property in the hands or control
of a court cannot be reached by any
other process whatever. This is the
fixed and inyariable rule in this coun-
try under our duplex form Of govern.
ment. This court cannot interfere with
the process of any CT the State courts
however humble. Nor can the govern
ment of the United States interfere
with property seized under the revenue
or police powers of the State. When
therefore, attempt was made to levy on
this property of the receiver such at
tempt was nugatory and void. No ex'
ecution could be levied on it and nc
costs attach.
It is ordered that the receivers pay
the penalty on all balances of taxes un'
paid, and that they do not pay any
costs of levy on any property IN thelr
hands as receivers.
CHARLES II. SIMONTON,
CIrcuit Judge.