Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1896-03-29
WILLPAY THE TAXES
The c. 80. VIII Not Avail Itself Of
the Recent Decision.
COMMENDED ny THE GOVERNOR.
III, ExceiIency Gratified by the 20
alton Taken by This Road, ana
uoas Others VIII Follow the
worthy Example.

The Cbesapeake and Ohio Railway Com
,.,v win not avail itself of the oppor-
unity offered by recent decision Oh inc
supreme Court Of Appeals to avoid Tue
pavment of taxes levied by county poaruS
of superyisors for district-school purposes
This fact is officially stated In letter
u,r,tten 10 Governor O'FerraH by hon
Henry II. Wickham. who encioses ie.-
,or addressed TO him by President Nj. f.
ingalls,, of the Chesapeake ana ONO sSs-
TEN. saying that his company STATUS
ready 70 bear its just part OF the puoic
h,raens and to pay its share toward the
support of the public free-sehool system
the Governor, in reply to Mr.. WICK
hama letter. expresses his high apprecia-
zion of the patriotic position taken py
the Chesapeake and Ohio. and expresses
the hope that other roads VIII ioiio"
its worthy example.
MR.. WICKHAAfS LETTER.
This Is Alr. Wickham's letter to the
Governor:
CHESAPEAKE AND OHIO RAILROAD
COMPANY,
Richmond. Va, March 25, 1896.
His F!xcellency Charles 1. o'ferraii' 1o'-
ernor of Virginia:
Dear Sir,-I beg 10 enclose herewith
copy Of a letter from Mr.. ingalls,, presi-
dent OF the Chesapeake and Ohio Railroad
company. TO me, dated March q, 1896, IN
reference 10 taxes upon railroad property
for district-school. purposes. l was not
aware OF the nature OF the questions IN
of York
fe,nhia and Norfolk Railroad Company VS..
BOARD OF Supervisors OF Northampton
county until / saw the opinion OF the
Court of Appeals published in the news
oaners after il was delivered. AS soon
AS II was practicable i brought the mat
ter to the attention OF the president OF
the Chesapeake and Ohio Railroad Com
pany, and am pleased that he has taken
the broad view OF the question Indicated
in his letter.
An examination Of section g. Article
VIII. of the Constitution of Virginia, and
sections 1906, eighth clause; 1906. third
clause. and 1920. OF the Code. leads me TO
believe that the question Is not practi-
caliy so serious one as appears upon It's
face. and that the school funds need not
be seriously diminished, as i am inclined
10 believe that In many cases the boards
OF supervisors can. by changing the rate
Of levy for county-school purposes. recoup
any diminution which the school system
snay sustain In consequence OF the failure
OF the Legislature TO provide proper ma
chlnery for the collection OF the district
nchool-taxes
MAY BE MADE THE LAW.
An examination OF the authorities-espe-
cially cooley's constitutional Limita-
tons" Cooley on Taxation" Burroughs
on TAXATION" and the american and
English Encyclopaedia OF Law"--inclines
me to the further opinion thaLin the event
that the Board OF Supervisors continue as
heretofore 70 levy the distrct-schooi-
taxes. II will be competent for the Legis-
Iature herafter to retroactlvely cure the
present want Of authority in said boards
10 make said levy by proyiiing the me-
cessary machinery and confirming the ac-
ton OF the boards heretofore taken.
am aware that authorities can be ad-
cuced to the effect that where the tri-