The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1903-08-06
Railroads Say Our Law Vio-
lateS the Fourteenth
Amendment.
THE PROTESTS ALL ALIKE
Say Assessment Not True Value in Money, anr
That Railroads are Assessed Out of
Proportion With Other
Property.

Inc three Dig ones maze their pro-
test yesterday. Protest is used in tn,
singular advisedly; for while three papers
We're filed with the Corporation Commits
sion. the burden of the three songs was
the same, as they blended with perfect
harmony into a unison whose refrain was
Fourteenth Amendment. Fourteenth
Amendment
Yesterday was the day set BY the Com
mission to hear exceptions by the raIi
roads, and during the day the Board was
visited by Col A B. Andrews, First Vice
President of the Southern Railway; Mr..
F. H. Busbee, counsel for the Southern
Railway: Mr. Henry W. Miller, Colonel
Andrews secretary; Judge I. B. Womack.
and Major John d. Shaw, counsel for the
Seaboard Air Line and Mr.. James H. Pou,
of counsel for the Atlantic Coast Line.
When they had all gone, the Commits
sion was left with three typewriter docu-
ments. all reading almost identloally alike.
differing only in the name of the road and
the names of counsel and officials signed
at the bottom.
1t was one mighty wall. pitched in the
same key. The papers had evidently been
prepared by collaboration.
Judge Womack for the Sea board Air
Line, authorized me TO say that it is not
the present purpose of that road to in
stitute suit through the courts to prevent
the collection of the tax.
Colonel Andrews, of the Southern. was
asked if the Southern Railway would take
any steps further than the fling of the
protest. He said he did not care to be
interviewed on that subject.
1t was impossible to learn last night
whether or not the Atlantic Coast Line
contemplated carrying the matter into the
courts.
The assessments the three roads are
protesting against are the ones printed
the other day, as given out by the Cor
pOration Commission, rs follows:
Atlantic Coast Line, S24,454.O14; Sea-
board Air Line, s12, $780, 600; Southern Raj,
way. owned and leased lines. $4,000. $50.
The total is sos, 254. SOB, and the railroads
are protesting against this. although if
the value had been calculated from net
earnings it would have been s91, 474 .Ssy
and If computed from market prices of
stocks and bonds S92 $50, 612.
Here are the reasons for the objection
and exception of the Atlantic Coast Line;
First: Because the said amount is be-
heved to be in excess Of the true value in
money OF the property of the said rail-
read company in this State.
Second: Because the said amount Is
cut of proportion to. and greater than
the assessment placed upon other property
belonging to citizens OF this State and
j. therefore a denial TO the said railroad
company of the equal protection of tie
law and deprives it OF its property with
out due process of law, contrary TO the
Fourteenth Amendment to the Constitution
OF the United States.
Third Because the law under which
your Honorable Board made this assess
lnent is itself illegal and unconstitutional
in that it prescribes a different and more
burdensome rule for assessment of prop
erty of railroad companies than Is pre-
scribed Tor the assessment OF property gen
orally in this State. and Is therefore
denial to railroad companies of the equal
protection OF the law and depTiEes them
OF their property without due process of
law, contrary to the Fourteenth Amend
ment of the Constitution of the United
States.
"All OF which matters the undersigned
i, willing 10 show by proof before your
honorable body st any time which you
may designate for the purpose of said
hearing;
Wherefore, The Atlantic Coast Line
Railroad Company respectfully prays your
honorable body to reduce the assessment
made upon its property TO such a sum as
viii represent the true value in money of
It's property In North Carolina a. is pre-
scribed by the Constitution of this State
for the assessment of property for taxa
ton
Signed by unius Davis and James H.
Pou. counsel.
The Southern gives practically the same
reasons as follows:
Il Because the respective amounts are
believed to be greater than the true value
In money OF the properties of the said
railroad companies. calculated upon any
lawful and just method applicable to such
values.
-. Because the said assessments and
valuations are disproportionately greater
than the assessments of the property be-
longing to citizens generally in North Car
olina, and is a denial to the Southern
Railway Company of the equal protection
of the law. and will deprive 1t OF Its
property without due process OF law. con-
trary to the Constitution of the United
States in its Fourteenh Amendment.
~ is admitted that IN certain town
ships or taxing districts III some counties
there has been full valuation OF some
OF the real estate, but this is the excep-
ton and not the general rule.)
IS. Because the law under which the as
sessment is made is void as being IN con-
fict with the Fourteenth Amendment OF
the Constitution of the United States, IN
that j prescribes a different and more
onerous rule for assessing the property of
railroad companies for that prescribed for
the assessment of other species OF prop
erty; and therefore denies the railroad
companies the equal protection of the
law.
All of which the Southern Railway
company offers to show to this Honor
able Board by proof. if thereto required.
whereas. the Southern Railway Com
pany respectfully objects to and protest,