Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-07-24

the Board OF Assessors had been guilty
OF conspiracy, not one affidavit had
been introduced IN evidence tending in
any way to show that alleged fact.
Something was said also in comment
upon one of the important affidavits of
the complainant, namely, the affidavit
showing the assessed valuation of Cen
trail Pacific roperty in other states i'll
which it was situated. Defendants
attorney took the stand that necessar
lily, owing to the network of railways
in the other states, resulting therefore
in great competition the value of Cen
trail Pacific property in other states in
less than in a State where there was
absolutely no competition; that the
affidavit which was introduced for the
purpose OF showing the true cash val |
tie of the railroad in other states of
the Union did not actually serve its
purpose so far as this case was con-
cerned for the reason that conditions
in this State we're absolutely different.
In closing the attorney general reiter-
ated his belief that the present Act is
| Constitutional and declared that if any
fault was to be found with the previous
law the assessors of the respective
counties should receive the censure;
that they were individually responsible
for not having placed the valuation of
the railroad property where it truly be-
longed.
Attorney Coffin followed by intro
ducing tabulated statistics showing the
value OF the road as estimated by the
corporations officers. He held that
company desired stricken out. was bas-
ed upon sworn report made by auth
orty OF law passed by Congress call
ing for an annual sworn statement and
that the report of the Inter-Stat Com
merce commission had been made by
virtue of that act to the Secretary of
| the Interior and distributed from his
Office as an accurate and official re
port. 1t was an estimate coming from
the compliments and which they would
not deny.
Attorney Chartz followed with the
citation OF more authorities and some
side swipes at Judge Cheney's appear
ance in the case for the Assessors
OF Humboldt and Washoe counties.
He charged the railroad corporation
with endeavoring to avoid the payment
OF taxes justly due.
Judge CARRIER closed the case for
the railroad. He devoted most OF the
, validity OF the acts OF the Board OF AS
SCISSORS and held that it was utterly inn
possible to SO classify the property OF
: the company that it could be uniformly
taxed and that the Legislature had ex
ceeded its Constitutional powers II
the passage OF the Revenue bill. He
held that no two miles OF the road cost
alike and could not be taxed uniform
". as a level mile costs less than some
l other mile which required bridges, cul
vertS, etc.
He closed his argument at 4 O'Clock
t and the Court announced that it would
j reserve its decision.
= The States attorneys rely upon
y previous decision. of Judge Hawley
when on the Supreme Bench 1t i
I found in the nth Nevada and is entitled
''Wells. Fargo & Co., VS.. Dayton.
The Wells-Fargo brought simila
n suit and the Court decided that it hat
e, a complete and adequate remedy at Law
y elsewhere by paying its taxes unde
protest and suing for the overpaymen
, if it had made any. This case is re
! garded as exactly parallel to the on
:. brought by the railroad company.
q The Central Pacific attorneys left b.
= private car for San Francisco last ev
:. ening.