The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-12-19
TAXED AT ITS CASH VALUE
Testify That it Was Their Purpose to
so Assess It.
RAILROAD ATTORNEYS FIGHTING HARD
A Terrific Cross Examination Failed to Break
Down the Testimony Of the Witnesses
That Were Put on the StaEd
Yesterday.

t6Sl6Iudys
The taking of evidence in behalf of the
State in the railroad taxation cases was
begun yesterday, at the Corporation Com
missions office, before Standing Master
Shepherd. 1t will be continued today
and longer, unless it is decided that testi-
mony shall be taken at Durham and
Smithfeld.
ty--were examined yesterday. OF these
all but two were assessors in 1899, the
other two were county commissioner
and an ex-county commissioner. large
number of other witnesses have been
summoned for today. The witnesses put
on the stand yesterday were as follows:
ROMULUS C. SCOTT, Cary, merchant,
assessor in 1899, for many years COM
missioner for Chatham county.
ALFRED w. MOVE, Cary, insurance,
assessor in 1899, six years deputy clerk
in office of clerk of court.
ROBERT A. FREEMAN, Forestville,
farmer, assessor in 1892
". CAREY BREWER, Wake Forest,
missioners, assessor several years ago.
JOHN ]. DUNN, Neuse. farmer. asses
sor in 1899, formerly clerk in State Audi
tors Office.
e. L. BARTHOLOMEW, st. Matthews
township, farmer, assessor in 1899.
JESSE A. NORRIS, Apex, farmer, mayor
of Apex, commissioner of the county.
r. c. PATRICK, Buckhorn township,
farmer, assessor in 1892
None of them were cognizant of any
rule to undervalue private property for
taxation While most of them knew of
some instances of differentiation, they
also knew of instances of generalization.
The six assessors testified that in fix
ing the tax valuation of real estate they
were governed by no rule other than an
effort to arrive at it's actual cash value.
and had never heard that any other rule
existed until it was charged in this case
by the railroads. BY actual cash value,
they explained that they meant the price
for which the property would sell IL put
up for cash at voluntary sale.
Everyone of the witnesses were vigor-
ously attacked by the attorneys for the
railroads. So disrespectful to the witness
did the DISCRIMINATION become at
interfere. This was particularly true in
the examination OF Messrs. Scott, Moye
and Freeman. In their effort to break
down these witnesses, the tax books foI
1899 were taken and they were questioned
as to the value of every article then
given in for taxation and any variation
was sometimes made the subject of criti-
cism and innuendo by counsel in succeed
ing questions.
Altogether the days evidence was a
most satisfactory one for the State. and
for the most part the cross examination
tended to strengthen rather than weaken
the testimony brought out on the direct
examination.
The taking of testimony will be resum-
ed this morning at $3.50 o'clock.
OPENED IN LIVELY STYLE.
Yesterdays hearing began in quite q
lively little three -cornered tilt between
counsel on either side and the Standing
Master
Capt. Price had read in the News and
Observer that from here they were to &c
to Smithfeld and Durham to take testi-
mony, and he didn't like the arrange
ment especially as it related to Smith
field. where, he said, there was smallpox
Judge Shepherd observed that if such a
program had been made he had not been
consulted.
Col. Hinsdale said such program hac
heen fixed by Mr.. Pou and subpcenas ar
ranged accordingly.
s'The only thing we had in view, he
explained. was to save expense. We
have a large number of witnesses and
we cannot afford to bring them to CEN
trail points, as the railroads have done
We. therefore, will have to go where the
witnesses are"
Capt Day; Does that mean that wei
have to march wherever you please?"
Col. Hinsdale: Eyes, sir, with the con-
sent OF the Master"
Judge Shepherd: you ought to make
no plans without first consulting with
the Master.
Col. Hinsdale: II have heard that iron
Your Honor before
Judge Shepherds "Well, | have no OBJ
lection to repeating it.
Cant Price: Johnston county is con
tiguoas to Raleigh and so is Durham.
think they ought to bring their witnesse:
here as we did. To be trotting ali Over
the State shall have to neglect my bust
ness"
Col. Hinsdale: Eve can't help that
We expect to so on next week"
Capt Price: II shall object to that.
had expected they would do as we did
We examined witnesses at Wilmington
and then it was two or three weeks be-
fore We examined any more
Judge Shepherd: Il shall do anything
for convenience of counsel"
Mr.. Busbee: Il hope Col. Hinsdale vii
allow us a recess on Christmas day from
ii to / o'clock, during church service.
Col. Hinsdale. Il have understood
all along that the railroads selected thu
time and places for taking their test
mcny."
Judge Shepherd: "You did not M
enc ever understood that They always
consulted me-"
Col Hinsdale: Il don't understand
THAT we have to consult counsel on the