The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-12-06
A VERY WEAK CASE
No Uniform Rule Of Under
valuation Proved.
The Railroads Have Shown Cases Of Under
valuation But No C ncert Between Tax As
SCISSORS For Such differentiation.

The Examination of witnesses for the
railroad company was resumed yes
terday by Judge Shepherd, standing
master. Present, Col John ID. Shaw
and Capt. w. H. Day for the railroads,
Col. John W. Hinsdale for the Corpo-
examined was Mr.. A. S. Peace, of
Granville county. lie testified that in
1891 he was a member of the board
of county commissioners, and after
wards treasurer of the county, and
that lands are assessed at about two
thrs of their value; that from 1893
to 1899 it was impossible to tell what
was the value of lands; five cent cot
ton and tobacco selling for less than
its cost or production rendered lands
unstable, but that they were assessed
as formerly; that the land was assess
ed at about $475 an acre; that it has
advanced in the last two years since
the rise of cotton, and they are now
25 per cent higher than they were
three years ago. This rise commenced
in 1899.
On cross-eXamination he said that
he was a farmer; that cotton was very
low until about two years ago; that
it rose a little in the fall of '9S and
the spring of 90 but that the material
rise was in the fall of 80 and the
spring of 1900; and that tobacco rose
about the same time. So that until
the fall of 90 it was impossible to
tell what lands were worth. That
he had personal knowledge of but a
small proportion Of the individual
tracts of land in the county. A large
number of tracts were called to his
attention by Col. Hinsdale, the values
of none of which he knew, except one,
which was assessed at largely more
than it was worth. He testified to a
want of uniformity in differentiation,
and to want of personal knowledge
of the same, having made no eXamina-
tion of the tax list with regard to
any particular tracts. That the in
dividual tax-holder listed his own
property, and gave it in upon the re-
sponsibiIity of his oath. and that his
valuations were almost always ac-
cepted by the list-takers; that he him
self gave in his own personal prop
erty, and valued it fairly; that he had
no personal knowledge of the under
valuation Of personal property in the
county. He admitted that no assessor
it was his purpose to undelvalue real
estate.
This concluded the testimony on the
part of the railroads except the exam
ination of several witnesses who are
TO be produced on the 14th of Decem-
Der.
The testimony taken in Raleigh has
not strengthened the case of the rail
roads Most of their witnesses, on
cross examination, have admitted that
they had no personal knowledge OF
the differentiation of real estate eX-
cept in particular instances; none at
tempted to prove a uniform rule OF
differentiation, or that the assessors
had designedly undercalued the lands
i'm 1896. None testified to any knowl-
ege of the differentiation of personal
property.
The counsel for the Corporation
Commission regard the case, up TO
this time. made out bv the railroads,
as very weak. and they say that they
will completely overwhelm it with the
testimony which they have in hand.