The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1894-05-31
AGAINST THE ROADS.
The Sta;o Wins IN tho Tex Pen.lty Il. D tie
Fight.

COLUMBIA, 5. c., May 23.-The State
has won again in the railroad tax
cases. Yesterday Attorney General
BuchHnan received a copy OF Judge
SlmODLon'S DECISION in the matter of
the Richmond and D4nville to have
he penalties on It's back taxes r. mite
The decision declares that the penalties
must be paid aud thereby gives the
State about $30, 600, which it would not
have otherwise oblaiDed.
The decision reads as follows:
with regard to the penalty this pro
vision Is made in the tax acts to secure
promptness in the payment of taxes
and as compensation Tor delay in thei,
pay ment. The provision is general ap
plcable To all taxpayers alike; INDEED
operates for the protection of tuxpaye'.
who pay their taxes. 1t Is not unrea
sonable, and Its wisdom cannot ba dis
puted. When taxpayer thinks him
self aggrieved in the amount of tn,
tax levied upon his property, among
the considerations which must present
themselves to him If he contemplates
resisting the tax is the risk he rurs OF
the provision for a penalty. And when
he llt1gates, however good may be his
faith In tho litigation, if he fails he
must accept the consequences OF de.
feat. The question he makes is very
simple. The tax officers make a claim.
lie denies IL. The court is appealed to,
decides and the consequences follow.
If he loses his case he is IN default. So
the law Is written.
Now receiver occupies in this re-
gard no better position than any other
taxpayer. lie Is bound to fulfill all the
duties OF a property holder, must paw
the lawful taxes levied upon his prop
erty and enjoys the same right every
other taxpayer has of disputine the le-
gality af the tax If he thinks it illegal,
subJectto to the same consequences which
befall every other taxpayer If he fails.
True, he is the hand of the court, and
acts under the instruction and protec
t1on 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 incuIring the penalty tln-
posed by these laws.
After careful consideration this court
has reached the conclusion that it can
not Interfere or prevent the payment
of the penalties attached to so much of
the tax as was delinquent. OF course
under the words Of the law such pen
alt1es attached to so much only of the
tax as was not paid, but with regard to
the cost of executions the result ia
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
or a court cannot be reached by any
other process whatever. This is the
liXed and inVariabe rule in this coun-
try under our duplex form of govern. g.
ment. This court cannot interfere with
the process of any cf 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-
ecu'ion could be levied on it and no
costs attach.
1t 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 their
hands aS receivers.
CHARLES ii. SIMONTON,
Circuit Judge.