The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-04-14
RAILROAD BOOKS
MUST Be CLOSED
But the Books of Other Folk
Must be Examined.
SAYS JUDGE S;MONION
The Questions Submitted to Him by
Judge Shepherd.
BOTH DECIDED FOR TIE RAILROADS
The Hearing at Wilmington viii be Resumed
on the 24th if There is Not Another Post
ponement. The Text Of Judge
Simonton S Decision.
Simonton S Decision.

The railroads last appeal to Judge
was not inv-vain. He has this time,
as on all former occasions, done all
in the power of Federal judge to aid
them.
To enable them to win their case.
and at the sametime prevent a pub
lie airing of their affairs, he has just
made two rulings:
/. That the books of private cor
porations may be ordered produced in
court and examined.
2. That the books of thu railroads
cannot be ordered produced in court
for examination.
1t will be remembered that on March
30th, Judge James e. Shepherd,
Standing Master to take evidence in
the railroad tax cases, suEmittcd To
Judge Simonton for decision Tie fol
lowing questions which hat, arisen in
course of examination of witnesses at
Wilmington on the day before:
/. Whether the books of a private
corporation should be ordered pro
duced for the purpose of helping the
railroads to prove that the corpora
tons property is undervalued for tax
alton.
2. Whether the railroads should be
ordered to produce their books to
help the Commission prove that rail
road property is undervalued for tax
alton.
TO the first question Judge Simon
ton very glibly replies Yes
TO the second he says NO" And
then, as if his conscience pricled him
for the discrimination. he adds by
way of explanation: IF it the burden
of proof be removed then il may
POSSIBLY be competent.
THE TEXT OF THE OPINION.
The full text of Judge Sinlonton's
decision as received yesterday by
Judge Shepherd is as follows:
The Standing Master has submitted to
the court certain questions which have
arisen in the course of his examination.
The compliments in their testimony
in chief produced evidence as to the
taxes assessed on property in the county
of New Hanover for the year 1898, having
up for this purpose the register of deeds.
'In.the course of this examination they
sought to prove the true value of the
property of certain corporations probably
fer the purpose of comparison with the
assessed value for taxation of these COR
pCrations. To this end they issued sub
poenas duces tecum and required the pro-
ductiCn of the books of such corporations
and their examination.
Two uestions arise: First, as 20 the
competency and relevancy of an eXamina-
ton into the assessment for taxation CT
various parcels of property.
Second as to the right of complain
ants to demand the production Of the
books Of these private corporations and
the examination of them. The discussion
and decision of this last question has been
postponed at the request of counsel on
both sides.
LAS to the first question. Counsel for
defendants earnestly protest against this
method of examination. They say il sep
arate items of property are examined, in
order to discover if the assessment Of
each is or is not it's true value in mon
ey, the examination will be protracte(
in infinitum
THE complainants allege that there
is an established rule in North Car2lins
whereby all real and personal property
other than railroad property is assessed
for taxation below it's actual value IL
money. And so the action of the Cor
pcration Commission in assessing rail-
road property at it's actual value in mon