The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-09-22
COM MISSIONS ANSWER
Deny That They Have Not Complied
With the Law.
ALLEGE THEY ARE TAXING FRANCHISES
The Governor Message in Regard to Change
in the Method Of Taxing Railroad Prop
erty is Made Part Of the
Answer.

The answer of the North Carolina Cor
poration Commssin to Sheriff Jackson's
petition for writ of mandamus Ito be
heard before Judge Robinson here on Sep
tember 23) to compel the Commission to
assess anew the tangible and intangible
property of the railroads for taxation
during the present year, was filed yester-
day by the Attorney General
1t denies the allegation that the COM
missioners have not determined the value
and assessed for taxation the intangible
property of railroad companies in this
State, to-wit: the franchise separately
from the assessment of the tangible
property, and denies that it was made
their duty so to do by sections 43 and
50, chapter I, Public Laws of 1901, or
any other law as they are advised ana
believe.
The commissioners admit that they re-
ceived letter purporting to be written by
plaintiff. by H. S Ward attorney, which
was dated August 81, 1901, and was re-
ceived by defendants September 3, 1901,
demanding that defendants assess the
tangible and intangible property OF rail-
roads separately, but defendants deny
that they refused to comply with such
demand without legal or just excuse.
Answering further, defendants allege.
as they are advised and believe, that they
have discharged the duties required OF
them by law in the matter of the assess
ment of railroad property, and that. on
the 30th day of July, 1901, they certified
to the Auditor of the State and to the
chairman of the board of county commits
sioners ofthe several counties in North
Carolina interested therein, the assess
ment upon which State, county and town
taxes should be computed; and that they
arc informed and believe that the rail-
road companies have paid their State
taxes thereon and that the county and
school taxes have been computed in ac-
cor6ance Herewith and entered upon the
tax duplicates of the said counties, and
that said tax duplicates are now, or
should be, in the hands of the SheriffS or
tax collectors for collection.
THAT these defendants did not make
separate assessment of the tangible and
intangible property of the railroad COM
panies for the year 1901, because, as here
inbefore alleged, they were advised and
| believed that the laws of North Carolina
| did not require them to do so.
Further answering the defendants al
| lege that, in the year 1899, they assessed
| the value of the railroad property. in
| cludng their franchise, as required by
| law and, that in the year 1900, they
| again assessed the value of the railroad
property, including their franchise, at the
| same value as in 1899, and, in accordance
| with law, they adopted the assessment
| for 1900, which is the same as the as
! sessment for 1899, for the year 1901 as
| the, understood and construed the law
| to direct.
| THAT these defendants are advised and
| believe that the laws in force in the years
| 1899 and 1900 and for several years prior
! thereto required an annual assessment
| of railroad property, but that the time
| for the making of the said assessments,
| by the provisions of section AS chapter
| I, Laws of 1901, was postponed to such
| date as real estate is required to be as
| sessed for taxation, which time is fixed
by said chapter Z, section IL in the year
| 1900, and every fourth year thereafter;
| and the said defendants are further in
| formed and believe that the said change
| in the time for the assessment of rail-
| road property was made for the reason
| communicated to the General Assembly
| of 1901 by the message of His Exceilency.
I>Governor Aycock, copy of which is
| hereto attached, and made part Of this
/ answer.
Wherefore the defendants pray the
| judgment of the court:
Il That the defendants prayer for q
writ of mandamus be denied, and that his
| action be dismissed
80. For their costs in this behalf in
Cured to be taxed by the clerk of this
| court"