The times. [volume] (Richmond, Va.) 1890-1903, 1900-12-07
MUST FOLLOW
THE STATUTES.
Cannot Sue to Enforce Tax
Liens.
IMPORTANT DECISIONS.
Supreme Court Determines the Liza
biiity cf Initial Carriers.
The Rights OF
Stockholders.
IMP ORTANT DECISIONS.

The most interesting legal point decided
by the Court OF Appeals yesterday was
The question as to the mode in which the
State must proceed to enforce the claim
against the citizen for unpaid taxes 1t
was the case Of Mayre, Auditor, Us. Disss
and others. and was appealed from the
Circuit Court of Patrick county, and re-
Fersed. It involved some lands claimed by
the Hon. J. Singleton Diggs and others,
and upon which the State had a lien for
unpaid taxes.
The Virginia Coal and Iron Company
VS. The Louisville and Nashville r. r Co.
Appealed from the Circuit Court of WISE
county. presented some interesting queS-
tons relating TO the extent of the liability
Oh a common carrier to the shipper for
The rate charged by other connecting lines
o;er which the freight was transported.
Tie lower court was reversed.
The case OF J. l.. Dingus ct ais vs.
Minneapolis Imp. Co, etc. appealed from
The Circuit Court of Russell county. and
sustained. presents some nice points as
to the effect and extent of the vendor S
len
The case of Campbell rs. Eastern B. &
l.. Association, of N y. appealed from
Frederick county. related to contracts be-
tween shareholders and mutual benefit as
sociations, and clearly defined the rights
and duties OF borrowers from such asso-
ciaticns
on TAX LIENS
Mayre. Auditor, Us. Dlggs and others.
From Circuit Court of Patrick county.
Opinion by Judge Keith. p.
The bill in this case AYERS that the
title Is in the State by virtue of its pur-
chase at tax sale, and that she comes
into q court of equity to restrain tres
pass upon and waste of its property.
The main contention set UP by the plead
inEs of the defendants was that a court of
chancery is without jurisdiction to enter
tain such suit.
The right of the Commonwealth as a
purchaser of the land at a sale for de-
iinquent taxes is not insisted upon.
The decree of The Circuit Court, which
in part grants the relief prayed for by
the Commonwealth. and which is appealed
from because it did not grant all she
demanded. rests upon the proposition not
that the Commonwealth is a purchaser
of the land in controversy, but that she
AMI the county Of Patrick have a lien
upon it for taxes due and unpaid. and
it is this aspect of the case alone which
is considered in this opinion.
The Court of Appeals held that the
obligation of the citizen to pay taxes
is imposed by the State by virtue of
her sovereign power; that it is purely
Of statutory creation, and that taxes can
only be levied, assessed and collected
in the mode pointed out by express stat
ute and the lien given by the statute
can only be enforced in the mode pro-
vided by the law of its creation, and
in no other.
The statutory remedies are sale of land
for taxes and distress of personally,
without exemption, which are better, moro
speedy and efticacious.
The opinion of the Circuit Court was
reversed.
LIABILITY OF CARRIER
The Virginia Coal and Iron Company VS..
The Louisville and Nashville Railway
Company. From the Circuit Court of
Wise county. Opinion by Judge Buchanan.
This was action of assumpsit by the
plaintiff in error TO recover the sum of
s1,54e.9Ss. paid in excess OF the guaranteed
rate OF freight on certain shipments Ct
coal from -Appalacilia. Va. to Worthing-
ton. Ontario. over the defendants road
and connecting lines.
The case was tried by the court below
.Ipon an agreed state of facts. and a
Judgment rendered in favor of the defen-
Cant.
III October, 1886. the Virginia Coal and
Iron Company asked the Louisville and
Nashville Railroad Co, the freight rate per
ton on coke in car load lots between the
points above named, 50 that they could
advise d brokerage company which de-
Hired 10 sell the coke to a firm in Worth
known to the parties was that of the
Louisville and Nashville to Cincinnati
which was S-1o- and in quoting the
through rate the Louisville and Nash
vile added to its own rate of Sl.10 from
-Appaiac.lia TO Cincinnati the SO cents rate
stated by the o. c. pathways from Gin
ciaIrati TO Toledo, and the $l.36 rate stated
Thy the Big -Four, the AI. c. and the C. p.
Railroads from Toledo to Worthington.
announced to the Virginia Coal and Iron
Company that the through rate would be
$50 per ton.
Upon effectfng a rate the orokerage
firm wrote the Virginia Coal and Iron
Company sllat they had made said sale
on a basis OF freight rate of $50 a ton.
THE Louisville and Nashville had notified
thu Interstate Commerce Commission of
said rate, as provided by the act of Con-
1ress - United States Statutes, 500 and
s,os:ed due notices, but the Big Four and
Ifle other roads never did so. On Noyem-
Der o. 1885, The Louisville and Nashville
was advised. aoy the c. p. Road that the
rate of S. 20 was erroneous, and the Louis
Wiz and Nashville at once advised ths,
Virginia Coal and Iron Company Of the
Withdrawal of rhe tariff rate.
On the arrival OF the coke at Worthing-
Ton, the c. T. insisted on collecting
freight Oh said coke at the rate OF $3.50 a
tea.
The defendant in error denied the
plaintiffs right 10 recover upon two
grounds:
First. That no course OF action arose
on its guaranty until the principal whose
contract il had guaranteed had been
prosecuted TO insolvency: and second that
the contract guaranteed was in violation
% the-act o. Congress entitled. An act
10 regulate commerce. approved February
4. 1857, CHI 7o4, 81 United States Statutes
s1", as amended by act approved March
ptDy AT