The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1894-05-30

ion of the court on the Pennsylvania
case and stated that the Big Four case
was similar 70 the two Pennsylvania
cases. except the evidence received and
excluded was considered more in detail
but involved the same constitutional
questions.
The assessment Of the railroad prop
erty in the state by the state board of
tax commissioners has been held consti-
tutional by the supreme court Of the
United States. The decision was handed
down Saturday. There is no possible
opportunity for the corporations to carry
the case farther. A petition for a rehear-
ing would hardly stand in the court when
seven judges out Of the nine concurred
in the decision. The fight has been an
earnest one and one in which Attorney
General Smith deserves the greatest
credit. It was his case. He was the man
who outlined the propositions on which
the fight was made. He was in the fight
from the first. There has never been
case so bitterly fought In fact 1t might
be said to be the greatest case, where
the system of taxation is involved, that
has ever been decided in the supreme
court Of the United States The interests
that have been involved have been count
less. All over the United States interest
has been centered in the decision. Count
less suits in Indiana are involved. Law
makers in many other states Of the coun-
try have been considering the formation
of tax laws after those framed in this
state The railroads and corporations
have known this and the combined
strength of the legal talent at their com
mand has been used in fighting the cases
from the outset. There was never any
doubt but that the matter would be car
ried to the supreme court Of the United
States. Had the state 1ostI,its cases in
the first place the litigation would have
been continued just as it has been, with
the railroads prosecuting the matter.
In twenty-five states Of the union the
system of taxation of railroad property
as adopted in Indiana is under consider
alton and about to be adopted. This has
caused the great trunk lines and rail-
road corporations to evince so much in
terest. Not only is litigation as to the
taxation of railroads involved in the
cases, but the taxation Of palace car COM
panies, express companies and other large
corporations. The attorneys Of these cor
porations have all been interested in the
Indiana case.
In the litigation in question there have
taken part in the cases such eminent
counsel as Judge Field of Chicago, John
II. Butler Of this city, John T. Dye, Ad-
Olson c. Harrison, all Of the leading
counsellors Of the B. & o. system at
Baltimore, the general counsel of the
Pennsylvania company at Pittsburg, the
general counsel of the St. Louis air line
at st. Louis. the prominent railroad at
torneys at Evansville. When the cases
were first brought a conference Of these
gentlemen was held I'm this city at the
Bates house and another conference was
held previous to the argument in the
circuit court of Marion county.
On behalf Of the state of Indiana the
only attorneys who have appeared in the
case have been Attorney-General Green
Smith, John w. Kern, w. A. Ketcham
and A. ]. Beveridge, the latter appearing
as the personal attorney Of Governor Ira
]. Chase.
The effect of the decision won by these
gentlemen is the turning into the Golfers
of the state of Indiana millions of dol
lars II means in the future one-tenth
less Of taxation to every citizen of the
state. To have produced the same result
as to the gathering Of funds would have
been to have added one-eighth more to