The leader. [volume] (Brookhaven, Miss.) 1895-1905, 1900-02-21
THE BACK TAX CASES.


preme Court not to interfere in the set
Element of the back railroad taxes,
before the question is finally passed
upon by the Supreme Court of the
United States, and that it is only a
matter of cold fact and law whether
the railroads owe or do not owe the
taxes which are claimed. We have
given good deal of thought and study
to the points in controversy since the
decision of our Supreme Court was
first handed down. and it seems to us
that the honor and good faith of the
State itself are involved.
Boiled down and stripped of all use
less verbiage the case appears to be
about this. Following certain con-
struction of the State Constitution of
1869, the Legislature by charter grant
ed exemption from taxation to Ger
tain railroad corporations for a speci
fled period of time on certain condi
tions. This construction of the Con-
stitution was sustained by the Supreme
Court of the State, as then constituted,
and was undsturbed by the Court and
recognized as the lawful and accepted
policy of the State for 20 years. Pro
ceeding on what they thought were
their chartered rights, the incOrporators
invested their capital and borrowed
money and the new railroads were
built. Meanwhile, some of these
roads were sold or transferred by
lease by their original incor-
porators, with all of their char
ter rights. including the tax
exemptions. to third parties. Suisse
quent to this, the State Revenue Agent,
a creature of the Legislature, working
fora commission of 20 per cent of all the
unpaid taxes he can collect, hires some
smart lawyers and proceeds to attack
in the courts the construction placed on
the Constitution of go by the Legis-
latures granting the railroad charters,
and which had been specifically affirmed
in a test case by the Supreme Court i'll
1873. with Judges J. \. p. Campbell,
II. f. Simrall and H. H. Chalmers on
the bench, and which as stated above,
had been the recognized and accepted
construction and policy of the State in
such matters for 20 years. In 1898
when the Revenue Agent reached the
Supreme Court with "a test case, that
tribunal, whose personnel had entirely
changed, reversed its own decision of
20 years before, two of the three judges
enunciating a new construction of the
Constitution, but Chief Justice Woods,
the third one, handing down strong
dissenting opinion and reatfirming the
views of the Court as held by Justices
Campbell, Chalmers and Simrall.
In view of these unquestionable facts,
the last decision of the Supreme Court,
as applied to these railroad and kin
bred cases, amounts to legislation by
the court, and c,rpost fdcto legislation
at that. 1t places the State in the at
titude of breaking its plighted faith
with the railroads and repudiating its
own contracts. The LEADER has no
unkind criticism for the two judges
who promulgated the new interpreta-
ton of the Constitution. If this was
their honest and conscientious inter
probation of the law, it was their
right and their duty to render such d
judgment. Neither have we any obiec-
ton to the application of the principle
they enunciate to any and all corpora
understanding is had in advance.
Happily, it is within the province of
the present Legislature to right the
wrong done by the Revenue Agent and
this decision, and for the good name
and fair reputation of the State this
should be done. Last week we advo-
Gated the acceptance of the compromise
offered by the railroads to pay so per
cent. of the total amount of back taxes
claimed. Upon fuller study of the
case and maturer reflection, we believe
the right and just thing for the Legis-
lature to do is have all these suits dis
missed and refuse to accept any part
of the taxes which it is claimed by the
Revenue Agent accrued before the
charter exemptions expired, Let the
tnt 70 &c oh
long understood and interpreted by
both parties to the contract. Aside
from mere technicalities aud dollars
and cents, there ought to be such a
thing as State as we'll as private and
individual honor. and we believe there
is. But if the whole question is to be
reduced by the Legislature to a vindi-
cation of our Supreme judges, we fail
to see why two of these judges are en-
titled to more respect than four, our
distinguished Greenwood contem-
porary to the contrary notwithstand-
ing.
BRYAN IN JACKSON NEXT TUES
DAY.
Hon. W. J. Bryan will address the
Legislature on Tuesday, Feb. y, at
$3.50 o'clock in the afternoon. Gov.
Longino received the following letter
from him last week, which was read in
the House by Speaker Russell;
Richmond, Feb. II, 1900.
Dear Governor Please say to the
Legislature that | can reach Jackson
from Memphis about 3 o'clock on the
afternoon of Tuesday, Feb. q. may
want to leave that evening and would
like to speak that afternoon. Please
have the committee wire me on Satur-
day next at Brookville, Fla, whether
that hour and date are convenient
With expressions of esteem, am very
truly yours,
"W. j. BRYAN"