The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1894-05-29
THE PENALTY Is ADDED.
The Railroads Must Pay at Once-No
Costs Can BE Collected by the Coun-
ty Ofhcials.

Ine lSulIrOaUS MUST ray at OnCe-NO
Costs Can BE Collected by the Coun-
ty Officials.
The decision OF Judge Simonton is
against the motion made by tho Rich
mond and Danville to have the penalty
remitted on its taxes. The court
decides against the road and the
penalty will have to be paid. This will
bring into the State Treasury over
$4,000 which it would otherwise have
lost. The decision is follows:
With regard to the penalty this
provision is made in the tax acts to
secure promptness in the payment of
taxes and as compensation for delay in
their payment. The provision is
general, applicable to all taxpayers
alike; indeed operates for the pro-
taxes. 1t is not unreasonable, and its
wisdom cannot be disputed. When q
taxpayer thinks himself aggrieved in
the amount of the tax levied upon his
property among the considerations
which must present themselves to him
IL he contemplates resisting the tax is
the risk he runs OF the provision for q
penalty. And when he litigates, how
ever good may be his faith in tho
litigation, IL he fails he must accept
the consequences of defeat. The ques-
tion he makes is very simple. The
tax officers make claim. He denies
it, 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. He is bound to fulfill all
the duties of property-holder, must
pay the lawful taxes levied upon his
property, and enjoys the same right
every other taxpayer has of disputing
the legality of the tax If he thinks it
illegal, subject to the same conse-
quences which befall every other tax
payor if he fails. True, he is the hand
of the court, and acts under the in
struction and protection of the court.
And in these cases, after application
to the court, was authorized 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 Carolsna are as binding
on the court as they are on any in
habitant of her territory, and no order
OF the court could protect the receiver
from incuring the penalty imposed by
these laws.
After careful consideration this
court has reached the conclusion tnat
it cannot interfere or prevent the pay
mont of the penalties attached to SO
much Of the tax as was deliquent. OF
course under the words of the law such
penalties 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 already under execution and in
tht, hands Of this cou:t. The universal
rule is that property in the hands or
control of q court cannot be reached
by any other process whatever. This
is the fixed and invariable rule in this
country under our duplex form OF
government. This court cannot in
terfere with the process of any of the
State courts, however humble. Nor
can the government 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 attempt was nuga.
tory and void. No execution could be
levied on 1t and no costs attached.
ut is ordered that the receivers
pay the penalty on all balances OF
taxes unpaid, and that they do not pay
any costs of levy on any property in
their hands as receivers"