The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1900-01-16
TEXT OF THE OPINION.
Judge Simonton's Reason For Change
of Opinion.

The opinion of Judge Simonton in full
is as follows:
These cases having been heard tobeth-
er. an opinion WIS filed directing that in
functions Issue as PRAYED for in the sew
cral bills 81 Fed. Rep. 513. Before the
expiration of the term within which the
opinion was fled. and therefore whilst the
cases We're within the control of this
court, a petition for rehearing was filed
by the defendants. After due notice
TO all parties this petition was heard and
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 chan
ter go Of that year, and popu,a~ly known
as the Railroad Commission Act. This
Act constituted a Railroad Commission.
consisting of three members. elected bv
the General Assembly. holding their Of
hces for a 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 a salary of
The Act in minute detail specifies the
duties of this board. This Act went into
effect on l, April, 1891. 1t was amended
once by name by CHAPTER 2O6, Act of
1897. The original Act and its amend
ment give the Railroad Commission full
nOyvpr of cJjporyic6nn ovor M ,,,,,-
maDt of railroads. Neither of them make
any reference whatever to the assess
ment and taxation of railroad property.
At the session of 1901. 9 March. the Leg
islature 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
an 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 ~, as follows: ..The
Commissioners elected from time to time
under the authority of an Act to pro-
fIut lOI TIE general supervision OF rail-
roads. steamboat or canal com
panies. express and telegraph companies.
doing business in the State of North
Carolina, shall constitute a Board of APP
praisers n Assessors, for Railroad. Tel
egraph, Canal and Steamboat Compa-
mics. This same provision is repeated
year by year in the Machinery Act Of
each year, from 1901 to 1899, inclusive.
At the session of 1890. two Acts were
ratified on 6 March, 1899. The one
Of these declared '"IThat Chapter 32O.
Public Laws of 1891, and all Acts amen
datory thereof and supplementary there
to. be and the same are hereby repealed
The other Of these was an Act to eStab-
lfsh the North Carolina Corporation Com
mission. This Act provided for the cleo
ton by the General Assembly passing it.
of three Commissioners. who shall have
general supervision of railroads, steam
boat navigation and canal companies.
panies, building and loan associations
banks and sleeping car companies. Those
then elected held for Il term ending Jam
uary /, 1901. ThencefOrward the com
express, telegraph and telephone com