The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-12-20
Mine Sprung by a BIunder-
ing Question.
SENSATIONAL EVIDENCE NOW IN STORE
The Hearing Of Evidence in The Railroad Taxa
ton Cases Still in Progress. Railroads
Announce That They viii Again
Appeal to Simonton.

lie ldklHg Oh testimony IOf the
State in the railroad taxation cases
was resumed yesterday morning at
$3.50 o'clock and consumed the entire
day up to $50 last night, with an
hours recess for dinner.
& And the end of the hearing is
hardly yet in sight, large number
of other witnesses having been sum-
moned to testify here.
The testimony of those examined
yesterday did not vary materially diff
fer from that of the witnesses put on
the stand Tuesday. All We're assessors
( and testified to the following facts:
/. That in fixing the taxation value
of property they had tried to arrive at
its true cash value.
2. That there was no rule or under
standing that they had ever heard of
to undervalue property for taxation.
3. That any undervaluations or over
valuations were errors of Judgment on
the part of the assessors ana not
made by design.
The hearing swung along monoto-
nously enough until the middle of the
afternoon when Mr.. A. B. Andrews.
Jr., who had been delegated by the
railroad attorneys to cross-question a
witness, went unwttingly into the
trap the State had been hoping some
body would get into, towit the eXami-
nation of a witness touching the valua-
ton of railroad property as compared
h fhau cl rRf ~ a1 Nn1sfxr
No sooner had Mr.. Andrews ques-
toned Mr.. Ivan M. Proctor, one of the
assessors for Raleigh, in regard to this,
than Judge Connor, for the State, fol-
lowed up the lead and almost before
the railroad attorneys knew it the
question of the differentiation of rail
roads as well as private property was
upon them like a deluge.
They fought nightly against IL,
struggled manfully, but it was too
late. They declared the issue was not
raised, but the answer of the Corpora
ton Commission in the 1890 cases was
pointed to along with the agreement
that the 1899 and 1900 cases should
be combined. iney declared that the
witness didn't know anything about
the valuation of railroads, but he kept
on answering the questions asked him.
Finally they appealed to the Master,
thereupon the Master declared that
he had a letter from Judge Simonton
telling him to take such evidence,
if it was offered.
The evidence went in, showing thai
railroads were greatly undervalued-
notably the Southern and Wilmington
and Weldon.
For awhile the railroad attorneys
were silent under the damaging testi-
1nony. then Capt. Price announced
that the railroads would ask Judge
Simonton to strike out that part of the
5 Corporation Commissions answer that
raised the question of the undervalua-
ton of railroad property.
The other side quietly informed him
that they would try to be present at
the killing, and the performance went
on.
MORE ASSESSORS TESTIFY.
The first witness sworn yesterday
morning was Mr.. w. H. Chappell. of New
Light township He was an assessor in
1899, and in fixing the tax value of prop
erty he had tried to arrive at the actual
cash value-what it would bring at vo,-
untary cash sale.
On cross examination Capt. Price asked
the witness if the house he lived in was
worth $500. Mr.. Chappell thought it was
worth that.
is that its full value?"
II wouldn't take 1000 for it,
Then you .undervalued your property p
Il didn't assess my own property
You are satisfied with that assess
ment?"
Its too low
"Have you ever asked that it be rails
ed?"
mo
On redirect examination Mr. Chappe
said he didn't believe his property woul9
bring its assessed value if put up AMI
sold.
Has the value of land increased since
1892
Yes. it is worth so today where It
was worth S."
Mr.. Thomas Johns, an assessor for ST.
Mary's township, was the next witness.
Mr. Johns said it was the intention &C
the assessors to arrive at the actusl
cash value of real estate and persona,
property. In explanation of the assess
nsent of personal property, Mr. Johr3
said:
We had, as rule. to accept the valu-
alton fixed by the owner, but when h )
gave in some article like a horse, g.
cotton or meat that we knew was valued
too low, why we would question him II
regard to it and usually raise the valu-
ation.'
The witness gaye>a number of instances
in which land sold for less than it's ta%
value-oEe tract sold for half the amount
for which it was assessed.
This tract, think. was assessed too
high Some other tracts. | reckon W.
got too low We didn't pretend to be in
fallible. and I'm pretty certain we made
Iuistakes hut we did the best we cou
and fixed the value as near as we could
to what it would bring at cash SALE
LAND SALES ON TINE.