The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-01-13
TEXT OF THE OPINION.
Judge Simonton's Reason For Change
of Opinion.

The opinion of Judge Stmonton in full
is as follows:
''These cases having been heard toheth
er, an opinion was filed directing that i'm
functions issue as prayed for in the sew
eral bills 81 Fed. Rep. 513 Before the
expiration of the term within which th(
opinion was filed. and therefore whilst til,
cases were within the control of thi,
court, a petition for rehearing was flee
by the defendants. After due notice
to all parties this petition was heard anG
full argument had thereon. The petition
seeks to reopen the cases, because as is
alleged, the Supreme Court of North Car
DINA has rendered a decree constituting
the Acts of the Legislature of North
Carolina, and reaching a different conclu-
sion from that of this court.
The Legislature of North Carolina, in
1891, passed as Act to provide for the
general supervision of railroads, steam
boat or canal companies, express and
telegraph companies, doing business in
the State of North Carolina, being chap
ter 800 of that year, and popularity known
as the Railroad Commission Act This
Act constituted a Railroad Commission,
consisting of three members, elected by
the General Assembly, holding their of
fees for term of years, removable I'M
der certain circumstances by the Govern
or, who in such case could fill the vacan-
cy so created and enjoying q salary Of
s..
The Act in minute detail specifies the
duties of this board. This Act went into
effect ON 1, April, 1891. 1t was amended
once by name by Chapter 206. Act of
1897. The original Act and it's amend
ment give the Railroad Commission full
power of supervision over the manage
mont of railroads. Neither of them make
any reference whatever to the assess
ment and taxation of railroad property.
At the session of 1891, 8 March, the Leg
islatre passed what is known as the
Machinery Act. This is an Act provid-
ing the ways and means of meeting the
expenses of the State Government in
the assessment of property and the col
lection of taxes, and seems to be passed
for AN occasion and so to be Temporary
in its character.
Each year the Legislature passes a
Machinery Act, having almost identical
provisions This would be wholly unnec-
esSary If the Act were permanent in its
character. In this Machinery Act of
1891, is section AZ, as follows: "The
Commissioners elected from time to time
under the authority of an Act to pro
vide for the general supervision of rail
roads, steamboat or canal com
nanies, express and telegraph companies
doing business in the State of NORTH
Carolina, shall constitute a Board of Ap
praisers and Assessors, for Railroad. Tel
egraph, Canal and Steamboat Comma
mics. This same provision is repeated
year by year in the Machinery Act Of
each year, from 1891 to 1899, inclusive.
At the session of 1899, two Acts were
ratified ON March, 1899. The ons
of these declared ''That Chapter go
Public Laws of 1891, and all Acts amqn
datory thereof and supplementary there
to. be and the same are hereby repealed. ,
The other of these was an Act to estab
lish the North Carolina Corporation Com
mission This Act provided for the cleo
ton by the General Assembly passing it
of three Commissioners, who shall HAY,
general supervision of railroads, steam
boat navigation and canal companies