The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-11-05
.S|MONTON'S LATEST,
CONTINUED From Ninth Page)

missioners. as infinitely as does the Cor
poration Commission Act. Chapter 80,
Acts of 1891 was ratified on the 9th
Of March. 1891, and went into effect
LIST of April thereafter.
There appears but one amendment to
this chapter $40 90 nomine. This IS
cbopter BOG, Laws of 1897, An Act
70 amend chapter 800, Laws of 1891, es-
tabIishing a Railroad Commission
Neither chapter 800, nor the chapter
2C6 of the Laws of 1897, say anything
obout the assessment of railroad prop
tv. nor is any such power apparent i'll
the act of 1899, constituting the Cor
poration Commission.
1t is said, however, that this chapter
800 has been really amended by acts OF
the General Assembly. At the same
session of the General Assembly which
PASSED the Railroad Commission act,
the Legislature passed an act TO provide
for the assessment and taxation OF prop
crty. This act was ratified Vth OF
Mnreh. 1891. and went at once into
operation. This act is known as the
Machinery Act, and it puts III operation
the levy Of taxes. At each session OF the
General Assembly ii Machinery Act IS
that Of the previous session. Each Ma
chinery Act has Il repeating clause, lit
these words: ''Al acts and parts of acts
inconsistent with the provisions of this
act are hereby repealed"
This Machinery Act, as it was passed
session by session, declared now, when
and by whom various classes Of pop
erty should be assessed Among T. sc
| 80
| elected from time to time under me al
thority Of an act to provide for the
| general supervision of railroad, steam
| boat or canal companies. express, aAd
| telegraph companies loiEg business IN
! the State OF North Car1'na, snail con
stitute a board Of appraisers and asses
sors for railroad companies Did the
| Machinery Act Of 1891, or any Of the
| Machinery Acts since that date operate
| as an amendment of the Railroad Com
mission Act?
The Machinery Act Of 1891 went into
operation 9Th March. The Railroad
! Commissioners Act went into opera
/ ton 1st April 1t would be some
| what of an anomaly If an amending
| act should precede the act amended.
| The Railroad Commissioners Act Of
1891, chapter 800, is entitled "An Act
for the General Supervision Of Rail-
roads, etc, doing business in the State
| of North Carolina" The enactments
of the act follow closely its title. Tine
! Machinery Act does not in terms add
to the duties of the Railroad Commits
sion, but it declares that the Commits
si0ners elected upon that Commission
shall constitute a Board Of Appraisers
and Assessors. The act provides a
mode of assessment of all kinds Of
property, and deSignates the several
classes of persons by whom such assess
ment shall be made. When it comes TO
railroad property it creates board
composed of the individuals elected to
the Railroad Commission for spe-
cifc purpose, the apPraisement and as
! essment of the railroad property.
The General Assembly at the same
session had before it the bill providing
! for the supervision of railroads and
other corporations, and also the Ma
chinery Bill They were ratified on the
same day, and must have been CON
sidered about the same time. Enter
ing infinitely and in detail, and at gem
eral length into the duties of the Rail-
road Commission, not one word is said
as to the assessment of railroad prop
erty for taxation. Nor does the Machin-
cry Act intimate any intent to amend
the Railroad Act. If that had been the
intent of the Machinery Act of 1891,
i and if it did in fact amend the Railroad
Commissioners Act, why did the Gen
eral Assembly deem it necessary each
session thereafter to repeat the same
provision in each Machinery Act?
Chapter 800 Acts of 1891 was per-
manent act: once amended it would re-
main so until the will of the Legislature
changed. Yet we see the same provision
repeated session after session in the
same words. Evidently the mind of the
| Legislature, recognizing that the Ma
chinery Act was il temporary act, max
ing provision for the occasion and not
intended to affect general legislation.
/ This view is strengthened by the course
pursued by the Legislature when 1T de-
sired in terms to amend the act. In
1897 was passed chapter 206, entitled
"An Act to amend chapter 800 Laws
of 1891, establishing a Railroad Com
mission" The title shows the purpose
of the act; it's several sections made
| important changes in it, and not one
word is said of this grave power of APP
| prasement and assessment of railroad
property.
The North Carolina Corporation Com
mission Act goes into an exhaustive
declaration of the powers and duties
of the Commission with respect to rail
roads. Not satisfied with this declared
enumeration of these duties, it in gem
eral terms declares that it shall
perform all the duties and exercise all
the powers imposed or conferred by
chapter 800 of the Public Laws of 1891,
and acts amendatory thereto. This acr
was ratified 9th of March, 1899. Sure
ly if the General Assembly in
tended that the Corporation Conn
mission should act as Il board of apprais-
ers and assessors, rs well as a
Board of Supervisors of Railway prop
eltty it would scarcely have omitted this
among the other duties of the Commits
sion, and if it supposed that the provis-
ions of the Machinery Acts had amended
Chapter 800, it would mot have passed
two days after the ratification Of the
/ Corporation Commission Act, a Mechine-
ry Act constituting the Commissioners
elected from time to time under the au-