The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-11-30

and telegraph companies, doing business
i'm the State of North Carolina" ratified
March 9th, 1891; the revenue and ma
chinery acts of 1899; the act to repeal
the railroad commissions, ratified March
9th, 1899; the act to establish the North
Carolina Corporation Commission, rati-
fled March 9th, 1899; and the 'act to
authorize the Railroad Commission, the
North Carolina Corporation Commission
or such board as shall succeed to their
duties, to assess property which has es-
capped taxation ratified March 9th,
1899, and held in effect that the North
Carolina Railroad Commission had been
abolished, and that the North Carolina
Corporation Commission, Il distinct body,
was not clothed with the power Of APP
praising and assessing railroad property,
and that its attempted action in the
premises was without authority of law
s. That since the said opinion was filed
herein, the Supreme court OF North Caro-
lima, in the case of tine State ON the re-
lation of ID. III. Abbott VS. e. c. Bed
dingfield has construed and interpreted
the same state statutes. and has held
that the railroad commission, having the
power to assess railroad property for
taxation, has not been abolished but
that its name has been changed to that
of the North Carolina Corporation Conn
mission: and tha the said Corporation
1'0mnlission is vested with all the powers
of the railroad commission. including
the power to assess railroad property for
taxation. The court accordingly adj
judged that ID. III Abbott, the plaintiffs
relator lis a member Of the Corporation
Commission and must be restored to such
office
.. That if the opinion of this honor
able court should be adhered to, it would
appear that the bills of complaint cannot
be entertained by this honorable court.
This court has Jurisdiction of such on
said bills as have been filed by domestic
corporations only ON the ground that
the threatened action Of the corporation
is in violation of the fourteenth amend
ment of the Constitution But the
amendment for'bids only State action, and
not the action of individuals or officers
of the State who act offciollsly and
without any warrant CT law. That ac
cording to the said bills of complaint and
the opinion of this honorable court, these
officers are mot empowered even by color
Of law to assess railroad property for
strumentalities of the State in this be-
half and therefore it cannot be said that
the State lis about to deny the complain
ANTS the eqHal protection of the laws 50
as to raise a Federal question.
10 That the several bills of complaint
herein are without any equity for that
both at common law and under section
rs, chapter Is of the laws OF North Car
olina, entitled AN act to provide for the
assessment Of property and the collec-
tion OF taxes" ratified March Sth, 1899.
the cOmplainamts have an adequate rem
edy at law. That the said section Pre-
yides as follows: /
No injunction shall lie granted b, any
court or judge in the State ito restrain
the collection of any tax CT any part
thereof thereafter levied, NOR to restrain
the sale Of any property for the non
payment of any such tax. except such
tax or the part thereof enjoined be levied
or assessed for an Illegal or unauthorized
purpose on be Illegal CIR invalid or the
assessment be illegal or invalid, nor shall
any person be permitted to recover by
claim and delivery, or other process amy
property taken or distrained by the sher-
iff or amy tax collector for the n0n-pay-
ment of any tax, except such tax be lev
led or assessed for an illegal or unau-
; thorized purpose, but in every case the
person or persons claiming amy tax or
any part thereof TO be for any reason
invalid, or that the valuation of the prop
crty is excessive or unequal, who shall
pay the same to tax collector on other
proper authority, in all respects as though
the same was legal and valid, such person
may at amy time within thirty days after
snch payment demand the same i'll writ
ing from the treasurer of the State on of
the county, city or town, for the benefit
Or under the authority or by the request
OF which the same was levied and il the
Same Shall not be refunded within a8inety
days thereafter may sue such county
city or town for the amount so demand
ed, including in his suit against the couIl-
ty both State and county tax and If
upon the trial it shall be determined that
such tax or amy part thereof was levied
or assessed for an illegal or unauthor-
ized purpose or was for amy reason inc
valid or excessive, Judgment shall be
rendered therefor with interest. and this
same shall be collected as i'm other cases,
and the amount of State taxes overpaid
or declared invalid certified by the clerk
and refunded by the State Treasurer.
That in the absence Of amy allegation
in the bills of complaint of inability ON