The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1900-11-16

The examination of the witnesses of
the railroads before Judge Shepperd,
special master appointed by the United
States circuit court to take testimony
in the injunction proceedings instituted
by the railroads in the state. enjoining
the state from collecting taxes on the
increased valuation OF railroad proper
ty, was resumed yesterday morning in
the United States court room in this
city. The same counsel as appeared
on Monday were present, and besides
them there appeared Mr.. r. o. Burton.
of Winston, representing the Atlantic
Coast Line, and Captain Charles Price,
of Salisbury. representing the Southern
Railway.
Captain A. B.. Williams. of Cumber-
land county, testified TO an u~ndervalua-
ton of from % to SO 1-3 per cent; that
factory property was assessed at about
80 per cent. of What it costs in order TO
induce the erection Of other industries
OF that character. On eros eXamina-
ton he stated that the assessors wall
ued real estate at about three-fourths
of What it would bring at private sale;
that there was a difference OF II
least % per cent. in the prices at public
sale and at private sales-part cash,
part credit: that he knew very little of
values of lands outside of his town.
ship which includes the town of Fey
etteville and hat he could not speak
of any rule of differentiation except in
his township.
Ex-Sheriff J. B. Smith and William
Alderman, of Fayetteville testified to
substantially the same thing as Cap
tain Williams. They all swore that
there was no uniformity in valuation.
Isaac Brown, of Tuckahoe township,
Jones county, testified that he was an
assessor about thirty years ago; that
real estate in his neighborhood was as
seSSed at from tWo-thirdS to three
fourthS of it's real value. On cross eX-
animation he said that farming lands
in his county were sold mostly on
credit and that he meant lands were
assessed at rs per cent of what they
would bring on. the usual terms. He
confined his testimony to actual knowl-
edge of the differentiation of his own
lands and a few tracts Immediately
around him. He said hat persona,
property with the exception of a few
| articles were assessed at true value.
DIR. S. T. Nicholson. of Washington
Beaufort county. testified as to a two,
third or three-fourth differentiation OF
lands in his county. On cros-examina'
4 llOH lie duIIlllIeu that There was HO ult'
form rule: that this was simply an av'
erage and he confined his Testimony tt
three townships. Baron Frederick Vor
EberStein, Of the same county, testified
to substantially the same thing, ant
also that there was a difference of q
to % per cent of prices obtained at pub
lie and private sales. That large bod
les of land for several years had beer
offered for sale in his county without
purchaser.
]. d. Maultsby of Columbus county
testified to the same differentiation
but on cross-examination admitted tha
he had personal knowledge of compare
lively only a few tracts of land in hi!
county, and as to the rest he could no
testify.
NJ. F. H. Gouverneur. of Wilmington
testified as to the market value of tn,
stock of a large number of cotton mill:
in the state and also of the Butter:
Lumber Company.
George H. Hall, of Robson county
testified to an differentiation of from
one-fourth to one-third. but upor
cross-examination confined his testi
mony to his own township-admitins
that ne knew but little of lands outside
Said he owned considerable tracts il
Cumberland county. which he would b.
glad to sell for the tax value.
O. F. Herring, register of deeds o-
sampson county, teSClneQ TO the som
differentiation, and on croSs-eXamina.
ton he said he meant by two-thirds o.
the true value two-thirdS of what prop
erty would sell for at private safe
part lash and part credit. He also sale
that lands would bring for cash 80 pei
cent more than tax value. He ad'
mitted that he knew of few tracts on
of his township, but could not testif.
as to any general rule of nndervalua
ton from personal knowledge.
Sheriff j. M. M%arshburn testified t.
substantially the same as Mr.. Herring
DR.. K. J. Powers. of Fender county
testified that he was local physician o
the Atlantic Coast Line: that there wa
an differentiation of lands from % t.
so per cent, but confined his testimon.
to his immediate locality and a few
tracts outside. He admitted he knew
almost nothing about the lands of othe
townships.
One of the Sampson witnesses testi
fed that personal property in his coun
ty was assessed at full value, exeep
horses.
The examination will continue today