The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-11-05
SIMON1ON'S LATEST
BRIEF FOR THE RAILROADS
Says the Corporation Commission Has No
Power to Tax Them.
THE FULL TEXT OF HIS REMARKABLE OPINION
Leaves the Merits of the Controversy Untouched and
Declares That the General Assembly, in the Act of
1899, Accidentally or Intentionally Failed to Give
the fax-Assessing Power to the Corporation
Commission

| first, and perhaps, the most important
step in the levy and collection of the
tax. If the Corporation Commission
have not the power to assess these COM
plainants then this is the first step in
depriving them of their property without
due process of law, and if there be DIS
elimination in the assessment made with
a view of casting upon them the burden
of taxation to the exoneration of other
real and personal property, each of them
| is denied the equal protection of the
law
| Beside this would be the taking of
lpriyate property for public purposes with
out compensation.
So each of these depends upon the
construction and application of the Con-
stitution of the United States This
fact gives the court jurisdiction without
regard TO the citizenship of the parties.
% U. S. Statutes at Large, 1873; Amas
vs.. Kansas, Ill Il. S., 40; Cohen VS..
Virginia, Wheat, 264
And if the statutes under which the
Corporation Commission act are in con
fiict with the Constitution of the United
Suites, it and the State officers acting
under its proceeding may be enjoined
Pennoyer VS.. McConnaughy, 40 Z.
u.s., 1.
The next question is, has the North
Carolina Corporation Commission the
power to levy assessment on the proper
ty of railroads?
The discussion of this question viii
require an examination in detail Of
some of the acts of Assembly of the
State of North Carolina.
The North Carolina Corporation Com
mission was created by an Act Of As
sembly, ratified March 6. 1899. and
made of force from and after April >,
1899. 1t provides for three commission
ers. The first board to be elected by the
Legislature, all subsequent boards to be
elected by the people, beginning with
the general election in 1900. The Cor
poration Commission is given a general
supervision over railroads. steamboat,
navigation and canal companies, express,
telegraph and telephone companies,
building and loan associations, banks
and sleeping-car companies.
In the second section of the act the
duties of the Commission are minuteiy
set out in twenty-four subdivisions. 1t
may assist this examination to set them
out. They have power to make rates of
freight, passenger and express tariffs;
to make reasonable and just rules for
corporations handling express or freight;
to make rules to prevent discrimina-
ton; TO make just rates for use of rail
road cars carrying freight or passengers;
to prevent rebates; to make through
rates for transportation OF freight pas
sengers or express; to make rules for
handling freight and baggage at sta
tons; to make rates for Transportation
OF packages by express companies or
corporations; TO make rules as to con-
tracts entered into by one railroad com
pany or corporation TO carry over its
lines cars of any other company or
corporation; to make rates for any tele-
graph or telephone company: to make
rates for rental of telephones: this nor
to apply to telephone lines hereafter
constructed. nor to telephone instru-
ments giving interstate connections, I'M
til three years after ratification of the
act; to require establishments of sta
tons by any corporation or company en-
gagged in transportation of freight or pas
sengers and the erection OF depots; To
require the change or repair Of stations
and additions thereto; to require sepa-
rate waiting rooms for white and col
ored races; to require construction or
side-traeks by any railroad company to
any industries established or to be estab-
lished; to exercise the power over banks
heretofore exercised by the State Treas
urer; to appoint persons to examine
and report: to give all information to
the State Treasurer as to the solvencs
of banks; TO exercise certain powers
over building and loan associations; 10
appoint suitable persons to examine
them; to collect fees for these purposes
heretofore collected by the Auditor OF
the State; to prescribe rules OF practice
and proceeding in all matters before
them; to perform all the duties and exer-
else all the powers imposed or conferred
by chapter $40 of the Public Laws of
1891, and the acts amendatory thereto.
This chapter, 800 of the Laws of 1891,
is entitled San act to provide for the
general supervision Of railroads, steam
boat or canal companies, express and
telegraph companies doing business in
the State Of North Carolina" popularity
known as the Railroad Commission Act.
II also goes into minute detail as to the
powers and duties of the Railroad Com
Continued on tenth page)