The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1899-11-07
THE ASSESSMENT CASE.
JUDGE SlMONTON DECIDES IN FAVOR OF
THE RAILROADS.
INJUNCTION GRANTED BY HIM
Against the Corporation Commission
and state Omcials-They are Enjoine1
Against Collecting the Railway Taxes
Under the assessment of 1893 The
Tax Levy of 1897 still I'm Force The
Judges ReaSonfngs.
Especial to The Messenger.)


Raleigh, n. c.. November 4.-Judge
Simonton's opinion in the tax as
sessment case. in which he grants an
injunction against the corpora ton
commission, the auditor and the treas
urer to prevent the tax levied for 1899
from being collected on the Southern,
the Seaboard Air Line. the Atlantic
Coast Line and the Atlantic and North
Carolina railways, and directs that the
assessment of 1897 shall stand. is a
long one, making five newspaper col
umns.
The allegation by the railways was
that in making the assessment the cor
poration commission had exceeded its
power; that the mode of assessment
was SO different from that as to other
property as to not being equal protec-
tion of the law; that there is a syste-
matte under-valuaticn of property
other than railway property, and that
railway property is valued higher than
that of individuals.
The questions raised are federal
questions under the Fourteenth amend
ment. Each case depends upon the
construction and application of the
constitution of the United States. If
the statutes under which the corpora
ton commission acts conflicts with the
United States constitution then the
commission and the state officers act
ing under its proceeding may be en-
Joined.
The question as to whether the COM
mission has power to levy an assess
ment on the property of railways is
decided negatively, the act of 1891 Gre
ating the railway commission gave III
no power to levy assessments. That
act was effective in April, while the
machinery act of 1891, which gave the
power to the commission to assess was
ratified in March. 1t, therefore, amend
ed the commission act. 1t would Ee
an anomaly if the amending act should
precede the act amended.
The legislature of 1899, in creating the
corporation commission, declared it
should perform all the duties and exer-
else the powers imposed upon the rail
way commission by Chapter 80, Acts
1891. But that chapter conferS no pow
er to assess. Chapter 6S7, Acts of 1897,
authorizes the railway commission,
corporation commission or such board
as shall succeed to their duties, to as
sess property which has escaped tax
alton. This act recognizes the exist
ence of the railway commission and its
powers and leaves to inference entire
ly the idea that one is substituted for
the other. If no other act creates the
corporation commission into a board
for appraisment and assessment of
railway property this act cannot do
so by indirection. 1t must be borne
in mind that the legislation now un-
der discussion is not remedial legisla-
ton. In conclusion, Judge Simonton
says that on the whole the conclusion
cannot be resisted that, either inten-
tionally or accidentally, the corpora
tion commission was not clothed with
power of appraising and assessing
railway property and that it's attempt
ed action herein complained of is with
out authority of law.
1t is to be regretted that this conclu
sion renders unnecessary the discus
sion of the merits of the case present
ed so ably and fully by counsel on both
sides. The conclusion reached, while
it stops the hand of the court now
simply postpones the decision on grave
questions underlying the case. This
postponement, however, will not ope-
rate to excuse the complainants from
payment of taxes. The provisions of
the revenue act of 1897 are in full
force and the taxes therein provided
must be paid.