The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-08-09
ARE THE TAX ASSESSORS GUILTY OF PER-
JURY AND CONSPIRACY?

/ following affidavit. which - nuhlpef
nine Of the complaint:
| sThat, under the taxing laws of North
| Carolina, the corporate authorities of ne
several counties of the State,are charged
| with the duty, and invested with the
| mower of valuation for taxation OF the
real and personal property of the ctl-
| zenS of the State. and, that from time
| immemorial the said authorities have,
| Intentionally, designedly, systematlcas%,
| and arbitrarily, underalued, for taXa-
| ton. throughout the entire State, the
| said real estate and personal property
| of the taxpayers. That the valuation,
put upon the said real and personal prop
| eIty. throughout the said State has not,
| as your orator is informed and believes,
| from time immemorial, i'll accordance
with this we'll known rule and custom,
| exceeded the sum of from fifty to sixty
Per cent of the real value of the said
| property. That this differentiation by
| the assessors in the different counties
of the State, systematic and intentional,
has been, at all times, according to
| uniform and well understood rule of re-
duction. and was for the purpose of re-
ducing the proportionate burden of the
expenses of the State government, which
each particular county would have to
bear. That this rule of reduction was
and has been Mt all times well known
to the pubic and well known to the Leg
islature and executive branches of the
government: and well known to the as
SCISSORS and appraisers of the railroad
properties in the State. for taxation"
There are nine other suits all based
substantially upon the same point as
set forth in the above, brought by the
Western Union Telegraph Company, the
Raleigh and CASTOR. Raleigh and Angus
ia, G. c. and ~, Carolina Central, Sea-
board and Roanoke, Tar River, and Will
mington and Weldon railroads and its
branches
Is the contention of the railroads
sound? Is it true that 1.-THE authorities
from time immemorial have intention
ally. designedly, Systematically and ar
bitrarily underyalued for taxation
throughout the entire State, the real es-
tate and personal property of the tax
payers" it has mot exceeded the sum of
from fifty to sixty per cent. Of the real
value of said property and that this
rule of reduction was and has been at
all times well known to the Legislature
and executive branches Of government? z"
Andrews affidavit are true the three
thousand list takers and tax assessors IN
North Carolina have been guilty of both
perjury and conspiracy Section two of
the Machinery Act of 1899, which is
substantially the law as it has stood
for many years, thus defines the duty of
list takers and tax assessors:
s.The list takers and assessors shall
ascertain the TRUE VALUE IN MON
Fly of every tract or parcel of land or
other real estate with the improvements
thereon and personal property and as
, sesS the same in accordance with said
valuation"
That is the law governing the list tax
ers and assessors, and they are required
) to take the following oath:
1--WE, the list takers and assessors Of
- township of - conn
ty make DATA that the foregoing list con-
tains TO the best of our knowledge and
belief all the READ and personal property
required by law TO be assessed IN said
township ard that We have assessed ey-
cry tract and parcel of land or other
real and personal property at ITS TfRUE
VALUE IN MONEY, and have endeay
ored to do equal Justice to the public
and to the taxpayers concerned"
Now with the law. plain and man
datory before their eyes, directing the
tax listers and assessors to assess all
real and personal property At ITS
TRUE VALUE" even if that mandate
were not followed by the binding oath
that they had assessed the property 1T
.sITS TRUE VALUE IN MONEY"
it is as plain as pike-staff that if the
affidavit is true North Carolina has a set
of public officers who have systematical-
~ been guilty Of perjury and conspira-
cy. There is no other alternative.
The case to he heard before Judge
Simonton, was originally whether
the corporation 1OlHllllSSIOlL VI 4Noith
Carolina elected for that purpose, or
Judge Simonton's court was the proper
tribunal to assess railroad property for
taxation. That question even became
dwarfed when ii was seen that it in
cluded the greater one, whether Fed
eral Judge could usurp the sovereign
function Of a State to levy and collect
taxes. In order to base a contention for
such usurpation, it is now proposed 10
claim that three thousand trusted off
Gals have, with the knowledge of the eE.
ecutive and legislative branches of gov
eminent. formed and carried out CON
spiracy by which they have Intentional
ly, designedly, Systematically and arbl-
trarily undervalued' the property Of the
State and perjured themselves when
| they swore that property was assessed
at its TRUE VALUE IN MONEY. ;"
| We do not believe that North Carolina
| has officials who would be guilty Of a
| conspiracy to violate the law and add
IN m ma