Weekly independent. [volume] (Elko, Nev.) 1887-1914, 1901-07-26
The Railroad Tax Case.

faclUc introduced NUMBER OF ht-
iidavits from me'9bers OF the Cnlitor
MIA Railroad Commission and others
stating that in the opinion OF the cub
scribers the road WIS worth betwc rn
$4,000 and $4,000 Il mile. The com
plant objected to the introduction Of
the Interstate Commerce report on
the ground that it did not show on
its face that it emauated from any
Central Pacific officer. Controller
DAVIS however made affidavit that it
| did and so it was tonditionally al.
mitted.
Assessor Guthrie Of Humboldt
county, has taken the same position
us the assessor Of Washoe county
that S20.UU0 mile is more than the
railroad is worth, and he also appears
| separately.
The Central Pacific tax suit was re
sumed this morning in the United
States Circuit Court 10y the intro
ductiou OF three or fnnr aifiGavIts on
behalf Of the State. Both sides then
| submitted the case, so far rs the evi.
dence was cOucerued with the under
! standing, however. that the complain
/ ant railroad should have the privilege
! Of submitting rebutlal ailiGavits
some time within the next week. il
after the argument it was deemed ex.
pedient. 1t vas then agreed by res.
pective counsel that each side should
| be allotted two hours for argument. TO
be apportioned among attorneys us
counsel determined.
Judge Murphy opened the argu
mcnt for the con- plainani company
He began by referring to the affidavit
Of Controller Davis which defendants
had introduced, as beng irrelevant
and immatcrial and purely hercsay
| Tie continued that the affidavit
should br ruled ont. The same con.
feEtion was made against intrOduc.
tion Of the statistical reports of the
| Inter State Commerce Commission
on the ground that they had not been
| previously attested and proven.
Judge Murphy then contented him.
! self with n personal opinion that
these two bits OF evidence would. ultI.
mately he ruled ont by the Court and
iutimatcd that lie would not consider
;hem in the course Of his argument.
lie then proceeded to explain the
| position of the complainant company
rs to the constitutionality Ot Ia"
Revenue Law upon which the pres
ent valuation Of railroad property
Was based. The complainant takes
the position tina! rs the Central Pa
ciiic railroad had been deprived OF
its day III court" by virtue OF it's be.
ing deprived Of the privilege. under
the terms Of the Act. Tf appearing
before the several county boards OF
equalization throughout the State
that the Act itself WIS III violation l.,
the Constitution aud was therefor,
strictly illegal and void. The sccoal
Constitutional objection Wis bnsrd
! upou the ground TINT Article 10 u
the Constitution ~ the State Of No
yRda, which provides that all taxa
tons throughout the State shall l.,
uniform, was violated 10y the Board
ot Assessors when they fixed the val
uatiOn OF the complainant compauy's
property. To sustain tris contention
it was argued that under lega
authority the value of railroad prop
erty should be liked. not by the gen
eral value OF the property itself. I'M
by its detailed value to the respective
counties through which u certain pOr
ton OF the rond might run. In othei
words il was conteDded that while {
valuation OF $4,000 per mile nigh
be excessive in some counties of the
State. II might also he realty les
than its true value in another count,
OF the state, md therefore the pres
ont general valuation was not st rictl,
uniform. Some stress was laid upoi
tho allidavits and verified nnswor o
the defendant. Judge Murphy com
mented rather severely upon the fac
that those asscssors who had verified
answer of the defendants had giyer
il as their opinion upon information
and belief that tho cash value Of tho
cOmplainants property was Mt leas
least SS0.000 per mile; that some o
these same assessors had submitlet
sworn allidavits 10 tho effect that il
ia was worth $4,000 and $50 ,OO(
mile. aud that the Board o
Assessors had, 10y II mnjOrii,
vote, in spite Of what they considered
to be the true cash value OF the prop
eriy, ultimately fixed the each yaiua
ton Of the road ut s20,000 per mile
These Inconsistencies no character
lied Hs having boon based upon ig
norauco, arbitrariness or political in
flucncc, Tho cOmpnny tonk the pnai