The county record. [volume] (Kingstree, S.C.) 1885-1975, 1897-09-23
ABOUT RAILROAD TAXES.
Columbia Has an Important Case
Decided in Her Favor.
SHE CAN NOW COLLECT $1,000
From the Southern Railroad on Side
Tracks Within Her Limits for Taxes
of 1896.


The Supreme Court has filed an opin-
ion in the important case of the South
srn railway against the city of Co.um-
bia in favor of the city. The question
involved was the right of the city 10 tax
the sidetracks within its limits.
Under the charter of Columbia the
city officials assess the value of the
main line and side tracks of each rail-
road entering the city. The Southern
Railway Company claimed that the city
authorities should accept the ralua-
tion fixed by the State board Of asses
sors.
In arriving at the value per mile OF
road the State board of assessors take
the aggregate value of sidetracks and
prorates it per mile of main line. In this
way the cities and towns are deprived
Of the municipal tax upon the sidetracks
within their limits. In this particular
case the city of Columbia levied taxes
On twelve miles of the Southern's side
tracks, amounting to 81, 800, which the
Southern refused to pay.
This affects only the taxes of 1896, for
under the new Constitution all taxes
are levied upon the State and county
valuations.
The petitioners prayed for q writ of
mandamus by which the city officials
should be required to receive the assess
ments of the State board OF assessors
ON three and quarter miles OF the
Charlotte, Columbia and Augusta road
at S13, 600 per mile, one mile of the Co.
lumbia and Greenville railroad at SlO,.
900 per mile in lieu of the assessment of
the city which included twelve miles OF
sidetrack within the city at s., SEQ per
mile. Judge Ernest Gary denied the
writ and the city was permitted to as
sess the side tracks. The Southern rail-
way appealed on eight grounds. After
reciting these in detail and quoting the
law, Justice Pope goes on to hold:
"Now, it is apparent from the Sec
Gons that everything of value belong
ing to railroad is included In ascer-
tanning its value and that this value is
apportioned to each mile of the main
track of the railroad. Hence, when q
mile of main track is taxed, such tax
includes the value not only of the mile
of main track but also all other taxable
property of such road according to the
plan adopted in section 236.
"'This plan of assessment is fair and
Just. But I'VE are bound to admit that
from . scrutiny of the sections we have
mentioned, 216 to 316, it appears that
the assessment here provided has ref
erence only TO that for the levy for
State and county taxes, or to be more
exact the taxes to be collected by the
tressurers of the respective counties
of the State. There is nothing here
in contained which makes the assess
ments herein provided fer applicable to
cities, towns or villages authorized by
law to assess property within said
cities, towns and villages for local
taxation. It is true in STATE ex rela-
tione Ross vs.. Kelly, % S. E. Repor-
ten, 2S1, this court held that the city
auditor of the city Of Charleston was
compelled to make the assessments of
taxable property in that city from the
assessment of such property for taxa.
alton as made by the auditor Of Charles
ton county for State and county taxes,
but that result WAS reached and so an
nounced in the opinion prepared by
Mr.. Justice Gary because although the
State Constitution had empowered the
general assembly to vest the power to
assess and collect taxes in cities, towns
and other municipal corporations no
such power had been conferred either
by general or special act upon said
city Of Charleston. We shall SEQ Later
on that the general assembly has
clothed the city of Columbia with the
power to levy and assess property for
taxation and collect taxes. This IS
somewhat of q DEPRESSION. We meant
to confne ourselves to stating how this
State Board of Assessors provided in
their duties and the extension limits
fixed by Law for the assessment of the
property of railroads for taxation and
that this assessment as therein proyid-
ed did not relate to taxes to be assessed
and collected for cities. towns and vii
lagos for the purposes Of such muniei-
pal corporations, but to taxation for
State and county purposes.
"We will next consider the power OF
the city Of Columbia to assess property
within the corporate limits of said city
for taxation for the purpose OF such
municipal corporation. 1t is we'll al
ways to bear in mind when considering
the powst of . municipal corporation to
levy and collect taxes that no such
power is inherent in such corporations.
The general assembly of tho State is
alone invested. under the Constitution
of 1858 with the power to levy and col
lect taxes, but that Constitution did
clothe the general assembly with
authority to delegate this taxing power
to q city, town or village, etc. The act
Of 1898 I'll statute at large, 61s,
amongst other things provides: THAT
any and all persons or corporations
owning or having charge IS agent,
trustee, executor or administrator Of
property, either real or personal or
both are liable for taxation by and
within the city of Columbia shall make
discovery and return of said property
on or before the 18th day of September
each year upon oath or affirmation to
the clerk and treasurer of said city and
shall make payment of all taxes levied
and assessed upon the said property to
the clerk and treasurer of said CITY Of
Oolumbis according to his assessed