Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-05-15
THE JOURNALS JOINT DEBATE"

Mr.. Guerry and his partners prosecuted
a write of error to the supreme court of
Georgia complaining of this ruling. Upon
the, hearing of this case which is reported
in Vol. 9S of the Georgia Reports, page 3O1,
the act in question was contrary TO the
contention of Mr.. Guerry and his associ-
ates. upheld as being a just exercise of
the legislative power. and as being not a
confiscation of the property Of the corpor-
alton.
What more salutary or Just principle OF
taxation could be applied than the one de-
vised by the act of 1890? The legislature
was attempting to equalize the burdens
of taxation--to make the railroad COM
panies pay for the protection 1t received
at the hands of the various towns and
cities in Georgia through which IL passed,
and yet when the legislature undertakes
to exercise it's sovereign power of taxa
ton in the interest of the people we find
Mr.. Query in the forefront of the battle
denouneing the legislation in question as
a piece of Legislative despotism of the
most iniquitious character, and as de-
liberate attempt to confiscate the prop
erty of the railroad corporations.
The use of the language above quoted
was in no wise necessary In making the
constitutional question raised by the bill
of executions Indeed II was wholly
gratuitous, but this circumstance shows
the utter inability of this great apostle
tax reform to refrain from expressing his
personal sentiments of disapproval of the
attempt of the legislature to tax his client,
the Georgia Southern and Florida Rail-
road company.
Times change and men change with
them. Mr.. Query is no longer of counsel
for the Georgia Southern and Florida rail-
road company. Can 1t be possible that his
newborn zeal in the interest of the pub
lie has been influenced by that consider
alton? Can IL be possible that a change
of relation has wrought a change Of
heart?
When he wrote as above quoted he was
running for no public office; was not
speaking under the feverish excitement
of a political campaign; 1t was the pro-
duct Of deliberate and sober thought; the
phrase quoted was doubtless conned over
and over again with critical care-it must
have represented his true sentiments; he
was speaking for the client which lay
closest to his heart-his best beloved, the
Georgia Southern and Florida Railroad
company. Even as the patriarch of old.
he was admonishing those to whom he
was about to commit its cause, to see to
ii that whatever else might happen, that
no harm come to the child Benjamin.
Even his best friend cannot but believe
that he chen expressed his true senti-
ments, for otherwise they must be forced
10 impute to him the expression of a SEN
timent foreign to his convictions for the
sole purpose of striking down the sover-
eign power of the general assembly In
the one supreme serYile effort to save the
money of his master at the expense Of the
people OF Georgia. The people of this
state will not excuse the unrighteous as
sault made upon their representatives by
Mr.. Query, nor will they overlook his
sudden change of sentiment possibly SUI
perinduced by the severance of his pecu-
MARY and professional connection with
the corporation which he now denounces.
In addition to the above and foregoing
Il will be remembered that at March
term, 1892 the supreme court of Georgia
In the case Of the Columbus Southern
Railway company VS.. Wright, comptroller
general $50 Ga. 57D sustained the consti-
tutionality of an act OF the general assem-
bly,. approved October 18th, 1889 (Acts
1883 D. 29) known as the Glenn BILL the
purpose of which was to require railroad
com panies to pay taxes to the several
counties Of this state. This case was car
ried by the railroad companies to the SUI
preme court of the United States, which
court affirmed the judgment of the court
OF Georgia, and this established the prin-
ciple that railroad companies were liable
to local taxation. See 15l u. s. p. 40, and
in which case Hon. Clifford Anderson,
and ]. NJ Terrell. attorney general, rep
resented the comptroller general of Geor-
gia. After the decision in this case the
question was no longer an open question,
but Notwithstanding this fact we find
Mr.. Guerry in the case subsequently re-
ported and first above referred to (9s Ga.
D. BOD again bringing this question before
the courts for his best beloved, the Geor-
gia Southern and Florida, and we see
the loving fatherly, protecting hand again
endeavoring to shield and protect the
Child Benjamin"
Very respectfully,
J. r. TERRELL.