The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1898-07-22
Ghe Messemer.
RAILROAD DOCUMENT OF GREAT
IMPORTANCE.

NOl. -. d Il W.
of the Southern Railway, has caused
to be prepared a most instructive
document that all taxpayers should
be willing to understand and to con-
suit. 1t is an elaborate document,
filling some five pages in the Raleigh
Post. and sets forth most convincing
facts to show that the property of the
Southern should not be oppressed with
higher assessment Of valuation.
Doubtless the same principle will show
alike results if applied to other railway
systems. The document makes most
interesting and instructive compari-
sons between railroad property in
vestments and other properties in the
state held by other people and classes.
The board of assessors have attempt
ed to equalize the taxation on all kinds
of property, real and personal, with
in the state Of North Carolina. The
very board to equalize taxes is the
Railroad Commission that is so eager
and determined to put a higher val
uation on railroad properties, and in
the face of facts we'll known to 1t. 1t
is against right and justice as well
as against the fundamental law Of
North Carolina, the Constitution, to
discriminate against properties, wheth-
err owned by merchants, farmers, rail
road men or others. The law Of this
state governing requires that all taxes
shal be equal and uniform, and not
.-.;~.% $500 V--- -
in favor Of any class of investors. 1t
is known to all men Of fair intelli-
gence who have inquired into the
matter, that the real property of the
state is under-valued, is not taxed
as high as it ought to be. But the
railroad companies are taxed much
higher than real property owned by
the people, and yet this is the very
property that the unwise commission
would increase in valuation and bur
den with still higher taxes. Mr.. An
dreWs's prepared and exhaustive docu-
ment says this:
at will not be amiss to call atten-
ton of the railroad commission just
here to the fact that their figures of
assessment do not comprise the en-
tire assessment of railroad property
in North Carolina. The shops of the
different roads and other buildings
are assessed by the county assessors
and not by the railroad commission
For instance: In Rowan county alone,
the county commissioners assessed
our shop building at that point a hun
dred thousand dollars.
"The railroad companies of this
state are DESTROYS of bearing their
proportion of taxes, but with the as
sessments standing on one species of
property at from so per cent. to Is per
cent of it's value, and on railroad
property at and above it's full value,
makes the railroad, while it pays the
same rate of taxes, bear more than it's
proportion or burden, as its assesses
r2ent is greater"
The Messenger cannot believe that
any intelligent, f~air-minded, just man
v i'll hold that it is right to compel
any kinds of property to bear more
tax than is equitable and fair. Why
shall farmers be made to pay more
tax than other investments pay or
hat is a just proportion? If wrong in
one kind of property it must be wrong
in all to make such unwarranted and
Ubiquitous discrimination. Tote fair"
should be the principle of all men,
railroad commioners included. The
law is binding on them to do right as
upon any other class or body. To do
unto others as you would be done by
is a Bible axiom, a law of righteous
ness, to be applied equally to all, and
is binding upon the railroad commits
sion. If their property had to be
taxed higher thar other properties
how they would squeal.
The Messenger is not particularly
concerned as to the North Carolina
road, but is dealing with the princi-
pie. All roads that are made to I'M
Justly suffer are included in it's exam
nation and it's protest against abuses,
prosecutions and expressions. The fig
ures presented in the report are most
convincing, and also most damaging tC
the cause Of the oppressors. The re
port says:
"The North Carolina Railroads val.
uation under the commissioners as
sessment is $4,O12, 900; to this should
be added $685., 292 of Southern Railway
rolling stock, which is used on that
road. the North Carolina Railroad only
owning bout $114, 900 of rolling stock
Thus, instead of the average assess.
ment on the North Carolina Railroad
being SIT, 1852 there is an addition OF
nearly 81, 800 per mile of rolling stock
which would make the average $40,
562 per mile, and make the total as
sessed value of the North Caroline
Railroad property nearly 81 SOC, 600
which is $500, 900 more than the com
pany is stocked for and this does no
include the outlying property assessed
by the county boards. For instance
In Alamance county we are assessed
with s54, 900 as shop property. In othe
words, the assessed valuation a
placed upon the North Carolina Rail
by the commission is more thar
100 cents in the dollar on it's capitalize
ton, when it should have the benefi
of the ratio or percentage of valuation
allowed other property in the state, a