The Caucasian. (Clinton, N.C.) 188?-1913, 1899-11-09
JUDGE SiMONTON'S DECISION.
Hands Down an Opinion In the Rail-
road Cases,

Judge Simoaton'e opinion In the
tax assessment case. In which he
grants an Injunction against the cor
poration commission, Auditor ana
treasurer to prevent the tax levied
for 1899 from being collected on the
Southern. Seaboard Air Line. At
lantc Coast Line and Atlantic and
North Carolina railroads, and directs
that the assessment OF 1897 ghall
stand, Is a long one, making five
newspaper columns. The allegation
by the railroads was that in making
the assessment, the corporation com
mission had exceeded its power; that
the mode OF assessment was so diff
ferent from that as to other property
as to there being equal protection of
law; that there Is systematic under
valuation OF property other than rail-
road property and that railroad
property is valued higher than tina.
OF individuals. The questions raised
are Federal questions, under the
fourteenth amendment. Each case de-
pelds upon the construction and ap-
plication of the u. s. constitution. IL
the statutes under which the cor
poration commission acts conflict
with the United States constitution,
| then the commission and State ofIi-
GERS, acting under its proceeding,
| may be enjoined.
| The question as to whether the
| commission has power to levy assess
ment on the property o; railroads is
decided negatively. The act OF 1891,
creating the railroad commission,
gave 1t no power to levy assess
| ments. That act was effective in
| April, while the machinery act Of
| 1891, which gave power to the COM
| mission to assess, was ratified IN
| March. 1t therefore amended the
commission act. 1t would be an
nomaiy If the amending act should
Drecede the act amended. The legis-
lature Of 1899, In creating the cor
poration commission, declared that
1t should perform all duties and exer-
else the powers imposed upon the
railroad commission by chapter 80,
acts of 1891, but that chapter con-
fers no power to assess. Chapter
6o7, acts of 1897, authorizes the rail-
road commission, corporation COM
mission, or such board as shall sue
ceed to their duties. to assess prop
erty which has escaped taxation. This
act recognizes the existence OF the
railroad commission and its powerg
and leaves to Inference entirely the
idea that one Is substituted for TIC
| other. If no other act creates the
corporation commission into board
| OF appraisement and assessment Ol
railroad property, this act cannot dc
so by indirection. 1t must be borne
| II mind that the legislation noH
'er discussion is not remedla
slatio
n conclusion the judge says tina
| on the whole the conclusion canno
be resisted that either intentionail,
, /! or accidentally the corporation com
!, | mission was not clothed with tn
, power Of appraising and assessin'
railroad property, and that its at
? tempted action, herein complained oi
l is without authority OF law.
, Saturday Clerk Of Court Riddle
, received Judge SimoIitcn's opinion
in the above case. The proposed as
sessment would increase the rail
roads assessment s9O00,o0O. 1t
r construed here that the decislo
D means an injunction granted until
: ! hearing. The clerk sent the oplnio
12 pages) to a printer, SO as 10 nav
it ready Monday morning.
:, It is to be regretted that this cor
G clusion renders unnecessary the dl'
d | c1ssion Of the merits of the cas-
} presented SC ably and fully by cou1
sci on both sides. The concluslo
: reached, while it stops the hand
II the court, now simply postpones tt
d decision on the grave questions III
@ deriving the case. This postpon
;, ment. however, will not operate
excuse the complainants from ii
- payment Of taxes. The provisions
h the revenue act of 1897 are in III
force and taxes therein provide
d | must be paid.