The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-09-15
THAT OTHER PROPERTY is De
SIGNEDLY ASSESSED BELOW.
IT'S VALUE.
THAT RAILROADS ARE ASSESSED ABOVE
The Railroad Attorneys are Dscom6tted. Any
Appeal from the Judges Decision Must
go to The Circuit Court Of APP
peals. Attorneys May File
Briefs Within the
Twenty Days.


Asheville, n c., Sept. -(Special)-
Judge Simonton will not decide the tax
case within the next twenty days. He
has given the attorneys that much time
to file briefs if they so desire.
No commissioner will be appointed to
take further testimony. He considers
this as full hearing, and any appeal
from his decision must be TO the Circuit
Court of Appeals. He intimated this
several times during argument today,
much to the discontinue OF the railroad
attorneys He has placed the burden of
proof on railways and told them they
must prove two things: l, that real ami
personal property is uniformly and de-
signedly assessed for taxation at less
than market value; ?, that railroad
property has been designedly taxed at
full value. sAnd if | should come to
the conclusion that they have proved
this he added II shall not regard
that anybody has committed fraud.
shall think it was perfectly honest mis-
take and no perjury on the part of Off
cials'
This announcement was made this af-
ternoon as court adjourned on conclu-
sion of Mr. Simmons, opening speech
for the State. Opening speech for the
railroads was made at the morning ses-
sion of court by Captain Price. Each
speech consumed two hours. There are
six other speeches to be made
on each side as follows: Hinsdale, Har-
ris and Connor for State; Burton, Shaw
and Johnson for the railroads. They
will consume all tomorrow and the tele-
graph case will be taken up Saturday.
Before the commencement of argu-
ment this morning the State completed
the reading of its nearly three thousand
affidayits in regard to full valuation of
personal property. Among them were
affdavits from w. NJ. Pruden,
of Edenton; Thomas G.. Skin
ner, of Perquimans; E. A. Aydy-
lette. of Elizabeth City; l.. s. Williams,
of Wilmington; w L. and Banks Holt,
of Burlington; A. w. Haywood ana
b. S. Robinson, of Haw Rlyey; J. J.
Laughinghouse, Of Greenyille; Il. T.
Hicks, of Henderson; @. Patrick, Of
Clinton John s. Cunningham, of Per-
son county: John r. Bruton and George
ID. Green, of Wilson. Some addition
al affidayits were made by Chairman
McNeill and Clerk Brown as to actual
valuation of railroad property Of the
State and showing by detail evidence Of
officials themselves that it had been
much underyalued instead of oyerval-
ued. as claimed.
Affidavits from Wake county were
1S4 in number. Fifty of them by as
SCISSORS, fourteen by members Of the
board of equalization, seven by county
officers, six by money lenders and l06
by citizens. Some of these were very
strong, all denying that there had been
any understanding that private proper
to he underyalued or that it had
been done.
The speeches of both Price and Sim
mons were remarkably able. Simmons
was a specially great effort and on its
conclusion he was warmly congratulated,
not only by his own colleagues but by
the railway attorneys, and officials.
The principal points in Prices argu-
ment were as follows: That the State
had conferred no power Oh the Corpora
tion Commission to tax railroads. That
the Machinery Act, which contained all
authority to tax conferred this power on
the Railroad Commission. This position
was elaborated at length, but even
granting this power the act of the Legis-
lature, Notwithstanding the provision of
the constitution requiring rax to be uni
form and equal, provided a different
method for assessing railroads than that
prescribed for assessing other property
That act upon its face is obnoxious to
the Fourteenth Amendment, which pro-
yides that no State shall depli re any
persons without due process of law or
deny to any person equal protection of
laws. That there is a rule which
has obtained in the State of systamat-
icaly valuing property OF the citizens
in counties from 45 TO 70 per cent Of
the true valuation.
This occupied the largest part
of the time assigned to Price
for argument. He insisted that
this rule had impressed itself upon the
Executive and Legislative Depar mnnts
of the State, and in this connection callel
attention to the messages of Governors