The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1894-03-28
Hon. j. N. Butler Opens for the Compan-
les and Greene Smith Presents New
Points for the State of Indiana.
MATTHEW'S AND VOORHEES,
Claude "Riles" Daniel by EspOus-
ing the House Tariff Bill
He Also Causes Worry by Taking Sides
in the Frankfort POstofiice Fight-Iu.
diana's Rivers Get Little Money.
Special to the indianapolis Journal.

Special to the Indianapolis Journal.
WASHINGTON, March 21.-The Indiana
railroad tax cases came before the Supreme
Court this morning. They occupied the at
tention of that august tribunal all day, and
will continue until o'clock tomorrow
afternoon. No decision is expected within
a month. The railroads were represented
by Hon. John NJ. Butler. 8. o. Pickens and
John T. Dye. The State Of Indiana was
represented by Attorney-general Greene
Smith, w. A. Ketcham. Albert J. Bev-
eridge and John w. Kern.
Mr.. Butler opened for the railroads. He
confined himself exclusively to the srgu-
ments set forth in the briefs, and which
have been printed in the Journal during the
various legal steps Of the controversy be-
fore the State courts. Mr.. Butler spoke
until 2 O'Clock, when Mr.. Smith opened for
the State. After going over the familiar
ground heretofore covered. Mr.. Smith pre-
sented two entirely new points, as fol-
lows:
that they were assessed on property out
side of the State and taxed in other States.
They said that this was accomplished by
the board adopting what is called the
mileage method"-that is. that the board
had taken the full value Of their rolling
stock everywhere. divided, that total value
by the total number of miles everywhere
and thus got an average mile, and then
multiplied this average mile by the number
Of miles In Indiana and assessed the re-
suit as the value Of their rolling stock
properly taxed in Indiana The counsel for
the roads said that, as there was q vast
amount of rolling stock never used in Indf
ana at all, such as suburban cars and
equipment used exclusively in Pittsburg
and Chicago, fo- instance, therefore this
method brought into Indiana a portion of
this value which did not belong there. The
roads contend that they should be taxed
only on their property actually In Indiana
Mr.. Smith claimed that the railroads were
estopped from making this contention be-
cause they had adopted this very method
themselves In making their return Of their
property properly taxable In Indiana He
showed this from the evidence which the
roads themselves had introduced IN evil
dence. Besides, he said that the Supreme
Court of the United States had held in sew
eral similar cases that this method was
both constitutional and just. Otherwise. he
said, the roads would altogether escape
taxation on its rolling stock which con-
stantly passed through the State.
Second-Mr. Smith contended that the
roads were asking equity when the record
showed that they had not done equity:
that all other property in the State was in
creased by the board for taxation over IS
per cent. and that the railroads were ask
ing that their property should not be in
creased at all for taxation.
Mr.. Smith will conclude his argument to-
morrow. and it will then be determined
which OF other counsel for the State will
speak. Mr.. Dye will close for the rail-
roads. The counsel for the State are very
confident tonight that the Supreme Court
will find in their favor. The same case
has already been practically decided in
three similar contentious before the SUI
preme Court, namely, various railroads
versus the States Of Illinois. Kentucky and
Georgia, respectively, and in each case the
court has decided in favor OF the State.