The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1897-02-02
THE COURTS DECISIONS.
State Law Upheld i'm Both the Ohio
and Indiana Cases.

ASSoclateu Press DispatCh.
WASHINGTON, Feb LIN the United
States Supreme Court to-day the Ohio tax
cases were decided in favor of the State.
The opinion was delivered by Chief Justice
Fuller on behalf of the majority of the
court. Justices Field, Harlan, Brown and
White dissented- There were ten of these
cases brought by the officers of the Adams,
American and United States Express Com
panes. They were suits in equity to
enjoin the assessment and collection of
taxes under the acts of the General AS
sembly of The State of Ohio, passed April
q, 1898, and May TO- 1894, for the taxation of
express, telegraph and telephone companies
on the ground that the acts were con-
travention of the Constitutions of the State
of Ohio Ind of the United States. The
cases cover the assessments made against
the Adams Express Company for the years
1898. 1894 and 1895, and the assessments
against the United States Express Com
pany and the American Express Company
for 1894 and 1895. The assessments against
these two companies for 1893 are also in
volved in the decision of the cases. The
cases were appealed by the express COM
panies from the decision of the Circuit
Court for the Southern district of Ohio,
which was favorable TO the State. The
court also decided the tax case Of the West
ern Union Telegraph Company against the
State of Indiana, involving similar ques-
tions TO those settled in the Ohio case. The
State won in this case also.
Under the Ohio State law, which was as
sailed by the express companies, these com
panies are taxed in three forms: First, or
their real estate; second, on their gross re-
ceipts on business done within the State,
and third. they are additionally assessed by
a State board. 1t was the last assessment
to which the companies took exception. For
the three years involved the State board
had increased the valuation of property i'm
assessments under this law from $3.50, ,S62 to
A.249IW This increased valuation was ar
rived at by taking the market value of the
entire capital stock of the express COM
panies as basis for arriving at the true
value in money of the companies property
in Ohio. The chief justice die not make his
opinion public, merely announcing that the
decision of the court below had been af-
Justice White delivered the opinion of the
dissenting justices. saying: The recogni-
ton of The right of taxation eXerted by the
State of Ohio in these cases must if fol-
lowed in other States. not only reproduce
the illegaIity and Injustice here shown, but
greatly increase it, as every new imposition
viii be new levy on property already
taxed. and result in an additional burden
on interstate commerce. If the principles
by which such results are brought about
be recognized as lawful under the Constit
ton not only will Congress be deprived of
all power to protect the citizens cf the re-
spective States and the States themselves
from these conditions, but il VIII also be
rendered impotent 10 devise any just and
fair regulation 10 prevent the inters tate
commerce clause from being made shield
for avoiding taxation and to cause property
| engaged i'm such commerce to be subjected
to just and uniform taxation on the part
| of the several States"
The chief justice also announced the de-
cision of the court in the cases involving
|
| to express companies and telegraph COM
| panies in Indiana, Affirming the decision of
the State court in each case and thus sus-
| tanning the law. The two cases involve the
| validity OF the State law of 1893 for the
| taxation of telegraph. telephone, palace
| car. sleeping-car. dining-car, express and
| fast-freight companies. which empowers the
| State Board of Tax Commissioners to assess
| taxation other than that of a local charac-
| ter This law imposes a penalty of % per
| cent. on those who do not pay their taxes
| within the time specified. Justices Harlan
| and White dssented the Western case
on the ground that the law was a denial OF
5She court dismissed the case of Celestene
! Pine vs.. the city OF St. Louis and the St
| Louis Sectional Dock Company. on the
| ground that no federal question had beer
raised in the court below.
the court dismissed five private land-grant
cases in which the decisions had been ad-
verse 10 the government IN the Court OF
| Private Land Claims and which had been
| appealed by the United States. The reason
for the abandonment of the cases was not
| stated The grants whose titles are thus
| as follows: The Tacoma. near Santa Fe,
the SOlvdorea. near Petra Lumbre; the
Aqua Salada and the Elena Gallos.
| Senator-elect Mason. OF Illinois, appeared
| for the Illinois Central Railroad in making
! a motion for a writ OF certiorari asking for
| the review of the case OF w. +. Davidson
| VS.. the railroad company. in which the jury
awarded the exceptional amount of $50 000
The reargument OF the Nebraska maxi