Peninsula enterprise. [volume] (Accomac, Va.) 1881-1965, 1896-04-11
RErERREp TO THE GOVERNOR.

Chesapeake and Ohio Railroad Co.,
Richmond, Va, March %, 1896.
His Excellency Charles I. OFerrall,
Governor OF Virginia:
Dear Sir,-I beg to enclose here
with copy of letter-(the above =
from Mr.. Ingalls,, president of the
Chesapeake and Ohio Railroad Com
pany, TO me, dated March %, 1896, in
reference TO taxes upon railroad prop
erty for district school purposes. |
was not aware of the nature CT the
questions involved in the case of n.
Y. p. and y. r. 4. Co., against the
BOARD of Supervisors of northampton
county until | saw the opinion of the
Court OF Appeals published in the
newspapers after it was delivered.
As soon as it was practicable |
brought the matter to the attention
of the president of the Chesapeake
and Ohio Railway Company, and am
pleased that lie has taken the broad
view OF the question indicated in his
letter.
An examination of section s, Article
VIII, of the Constitution of Virginia,
and sections 14G6, eighth clause; 1506,
Illlrll clduSt, tDtt IC-O VI li1S NONiS ,
leads me to believe that the question
is not practically so serious one as
appears upon its face, and that the
school funds need not be seriously
diminished, as am inclined to be-
lieve that in many cases the Boards
of Supervisors can, by changing the
rate of levy for county school pur-
poses, recoup auy diminution which
the school system may sustain in
consequence OF the failure of the
Legislature TO provide proper ma
chnery for the collection OF the dis
trict school taxes.
An examination of the authorities
especially Cooley's Constitutional
Limitations, Cooley on Taxation,
Burroughs on Taxation, and the
American and English Encyclopaedia
of Law -inclines me TO the further
opinion that in the eveut that the
Boards of Supervisors continue as
heretofore to levy the district school
taxes, it will be competent for the
Legislature hereafter to retroactiyeiy
cure the present want OF authority in
said board to make said levy by pro-
vidipg the necessary machinery and
confirming tilc dCl1oI VI l4lS oOui Us
heretofore taken.
am aware that authorities can be
adduced to the effect that where the
tribunal levying the tax had no power
TO do the act in question, such act is
void and cannot be validated by sub
seouent legislation; but think the
weight OF authority is strongly is
favor OF the validity and efficiency Of
such retroactive legislation. The
Attorney General, however, can fully
advise in the premises, and whether
| be correct or not in the view taken,
am pleased to be able To inform
YOU officially that | am directed not
to raise the question of want of au
thority in the Board OF Supervisors
TO levy district school taxes in any
bills that may be hereafter presented
against the Chesapeake and Ohio
Railway Company, and that the
Chesapeake and Ohio Railroad Com
panv will, as heretofore. continue to
pay its tax bills as presented, taking
care only to see that the rate of taxa
ton on its property is the same as that
on the property of other persons,
it being the purpose Of this comany
to bear its due proportion Of the pub
lie burdens
Very respectfully,
(Signed) II. II. WICKHAM.
General Solicitor.