Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-05-15
RENDER TERRELL REVIEWS
cUERRY's RAILROAD RECORD

To the Editor of The Journals
In The present political campaign MT
Cferrv seems disposed to arrogate TO him
self. amongst other things, the attributes
of Tribune of the People" and 70 appro-
pirate to himself the entire nefo OF pa
triotism and devotion to the Interest OF
the state.
Amongst others things, he asserts that
If he shall be elected 10, the office OF gov
ernor he will see to It that taxation WIZ
be laid with an equal hand upon the poor
and rich alike, upon the natural person az
well as the corporation, and especially 1ne
latter.
This is a proper and commendable spiflt
in which to approach this great question:
and the friends of Mr. Terrell, VINO
throughout his whole life has been devoted
to that greatest of all Democratic pm
ciples EQUAL rights to all ard speciai
privileges to none" hail with pleasure TINS
evidence of a change of heart upon me
part Of Mr.. Query. 1t was not always
thus. There were other times in his career
when. II we treat what he said as an m
dex to what he thought, he did not look
with unmixed favor upon the efforts OF
the state Of Georgia to compel the ran
road corporations tOipay their just propor-
ton Of taxes.
IT win be remembered that once upon
time that distinguished and strenuous
gentleman was of the general counsel LOT
the Georgia Southern and Florida Ral-
road company, and also Of Mr.. W.
Sparks, who in the case Of McTye, ct al
against the Macon Construction company
was appointed receiver of the above men
toned railroad company. In the year u"
an act was passed by the general assem-
bly, which made the properties Of the ran
road companies in this state liable TO tax
alton by municipal corporations Ine
C..-Ak,aw,- ov1G E1OrfGa Railroad
company refused to pay taxes TO the mn-
nicipaI corporations levied In accordancs
with this act upon its INDICATED persons.
property, and as appears from the recolu
in Bibb superior court the cities or Fatuu7-
ia, Macon, Cordele, Vienna, Triton ana
Abel, all lying along the line Of its ROAD,
brought suit TO compel the receiver 70 pay
these taxes. This officer by and through
his counsel, Messrs. Gustin, Query 3
Hall, attacked the act as unconstitutionai'
alleging that the legislature had no pow
er to make the railroad company pay
taxes TO municipal corporations upon its
rolling stock and other INDICATED persona
ty. Strangely enough, when considerea ~
the light of his recent utterances, ms
great apostle of tax reform, now posing ~
the solitary patriot in Georgia, spoke OF
the unregenerate sons of the state VINO
composed the general assembly in the year
1890. and who had the hardwood TO al
tempt to place upon the railroad compa-
mics this just and equitable charge, IN
these words: THAT the attempt OF tne
legislature to authorize the said towns 70
so tax the said railroad company is NOT
just exercise of the taxing power upon
the part of anybody. but is a use OF pow
er by il for the confiscation of the properly
of this corporation for the use OF saio
towns
How would the name of the distinguish
ed gentleman now under discussion tooh
signed to that statement at the present
time, and yet the name of his law urn
was signed to the paper in which the
above mentioned charge was made as the
paid counsel of the Georgia Southern ana
Florida Railroad company. This cause
was decided by the superior court IN FAVOR
of the cities named. and the receiver was
required TO pay the taxes in the aggregate
sum of 50. 97s.4l, with interest
Not content, however, with this decision.
Continued on PAGE Five.