Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1894-12-13
REPORT
OF ATTORNEY GENERAL 7. S. RILEY TO TIE
GOVERNOR OF TIE STATE.
A Number of Important Topics Touched Upon,
Among Them the Maryland Boundary Matter
and the Right Ofths State TO Tax the
Pullman Car Company.

fQlmal OdT OOlupanJ'
Hon. T. S. Riley has prepared an inter-
esting report of his work as Attorney
General of West Virginia, TO be placed In
the hands OF the Governor, by whom
the reports of the various State depart
ments are transmitted. with his biennial
message, to the Legislature, at itsregu-
lar sessions. The document does not
undertake to give in detail an account
of all the work and transactions OF the
Office during the past two years, its de-
sign being merely to state the condition
of all State cases, pending in thee ourts,
and to submit such information as may
be dee med of value to the Governor in
making recommendations in his mes
sage to the Legislature.
1t appears from the report that all
criminal cases which have matpred for
hearing have been decideds except one,
in which parts Of the record are not yet
before the Supreme Court, and SO with
those relating TO the assessment and
collection ofltaxes, except the appeal OF
the South Penn Oil Company, in which
some Interesting questions are involved.
IN the Supreme Court OF Appeals OF
the United States
TWO INTERESTING CASES
are pending. The suit OF Green and
Gates V. p. f. Duffy, Auditor, which
was brought by the State to enforce the
collection OF the ten per centum to be
added by the Auditor upon the failure
of a corporation to pay its taxes into the
State Treasury at the date prescribed
by law, was heard by the District Court
of the United States and decided against
the State. An appeal was taken by the
State TO the Supreme Court OF the
United States, and which has been
pending in that Court for about eight
wears. The Legislature having made no
appropriation OF money to print the
record, the case was passed at the recent
term, with an arrangement TO call 1t up
when the record is printed.
The case Of the State Of Maryland v.
State of West Virginia, involving the
question Of
THE BOUNDARY LINE
between the two States, is progressing
as rapidly as could be expected, taking
into consideration the amount OF work
required to properly mature the case for
hearing. Messrs. Flournoy & Price. who
were appointed by Governor A. b. Elem
ing TO assist the Attorney General in the
conduct OF this case, have had the work
of maturing Ii especially 10 their
charge. The answer and cross-hill OF
West Virginia and the answer OF Mary
land TO the cross-bill have been filed,
the peadings made up, and issues
Joined. An order was made allowing
either party, upon proper notice to the
other, TO make such surveys and take
such testimony as may be desired. Mr.
Julius X. Monroe, surveyor of Pres
ton county, was engaged, under this
order, TO locate and re-trace the line,
known as the old "Deakins line" be-
tween the two States, and TO locate pat
ents issued by Virginia for lands laying
along and bordering upon the DeakinS
e. /
having been destroyed by fire some
years ago, much difficulty has been ex-
perienced in running titles TO lands
along that line, bat very satisfactory
evidence OF the titles has already been
secured. and valuable Information pro-
cured from many OF
THE ORIGINAL PATENTS.
The survey was begun in October Of
this year, and has been vigorously
prosecuted ever since when the weather
would permit. Counsel for both States
have attended this survey in person. IL
will take some time for the surveyor TO
complete his report after the field work
is finished. However, the matter is
progressing very satisfactorily.
Aside from numerous opinions de-
livered by the Attorney General and
embodied 10 his report, perhaps the
most interesting feature is his observa-
tons on tie insurance laws of the State
and the right OF the State TO tax the
rolling stock Of the Pullman Palace Car
Company. Following is an extract
from his report on each OF these sub
jects:
i
that there should be such changes in
our insurance laws as will better pro-
tect legitimate insurance companies and
policy holders from
A CLASS OF WORTHLESS COMPANIES,
which, without financial credit or Sc
curity for its policy holders, engage in
business under chartered rights from
this or some other State"
"All insurance companies, whether
foreign or domestic, should be required
to make such q showing as would be a
complete guarantee that all policies
issued by them would be paid, should
loss occur, before being allowed to trans
act business in this Safe.
In reference to the right Of the State
TO tax the Pullman Palace Car Company,
the Attorney General says:
II have examined with some care the
question Of the right Of the State 20 tax
the property of the Pullman Palace Car
Company and like corporations. and
have concluded that the Legislature
has the right to pass an act providing
for the assessment of the property Of
such corporations. A large part Of the
rolling stock used by the trunk lines OF
railroads In the transportation OF pas
sengers in the State belongs to this cor
poration, and has so far entirely escaped
taxation, for the reason that the law
providing for the assessment OF railroad
properties does not provide for the as
sessnient Of the property Of such com.
panies as the Pullman Palace Car Com
pany. II Is only fair TO other corpora
tions and persons who pay taxes on
their property that this and like corpor-
atinns shnnld hear