The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1903-10-13

and the most equitable that had been made
in their recollection. some OF them stating
that their assessment had been greatly
increased, but that they considered the in
crease Just. They endorsed the assessors
az men OF high character, saying that il
was not believed they intentionally dis
eliminated against anyone, that a great
deal Of property assessed can be sold at
a figure above the assessment, and that
prior 10 the assessment OF 1903 property
had been assessed In Raleigh below its
value. 1t was also stated that while some
pieces might be valued too high that IN the
main the assessment was correct.
These affdavits were signed by Messrs.
w p. Bachelor, John Nichols. 4. II
Bradley, NJ. T. Leach, F. w. Hunnicutt,
Van B. Moore, William Boylan, Thomas
B. Jordan, James H. Pou, G. 3. Barbee,
Joseph G. Brown, John A. Mills, 4. NJ.
Powell, \. &. Broughton, E. L. Harris, r
H. Lewis, B. S. Jernan, NJ. ". Woodland,
and A. A. Thompson. Affdavits attesting
the legality of the action of the County
Commissioners and Of the assessors were
read from Chairman Of the County Com
missioners A. H. Green, Register Of
Deeds j. ]. Bernard, and the assessors foi
Raleigh township.
Then Mr.. c. NJ. Busbee asked to be al
lowed to read the dispositions taken be
fore COMMISSIONS John w. Hinsdale. il.
Mr.. B. NJ. Calling moved that the case
was not one IN which an injunction would
lie and that it be dismissed for want of
equity in the bill. City Attorney Watson
objected to the dispositions except as ex-
parte afhdavits for the reason that they
had been granted to be heard in a court
not se~yenty-fve miles from Raleigh. Judge
Allen said he would consider Mr.. Cuttings
motion later and would hear the deposi-
ions as ex-parte affdavits. Mr.. Busbee
then read them.
After this Mr.. Busbee presented aft
daVits from a large number of parties
which stated that the assessments IN Raj
eigh were too high, that property would
not sell for the figure named, that the as
| SCISSORS had not made such Inquiries con
corning the value of property as they
should, that the increase in Raleigh town
ship is greater than the average of the
other townships, that the assessment is
unjist and illegal, and that it will retard
the property of Raleigh. Among those
whose affidavits were read are Messrs. c..
B. Edwards, T. B. Moseley, F. x. Filing
ton. J. T. Judd, w. r. Debnam, G. G.
Crow. w. a. Myatt, w. j. Ellington. w.
A. Dunn.
Mr.. Calling first argued for the defend
ants. Among the features he emphasized
was that it was not mandatory that the
assessors be freeholders, that any slight
irregularities would not violate the assess
ment, that the Corporation or Tax Com
! mission was tho nr0npr h0dU before yFhich
the case should be heard.
Mr.. Watson held that as an assessor is
a public officer that it was unconstitution
al to limit this to freeholders, and cited a
number of cases, quoting also Article 6,
Section s of the Constitution and Bill OF
Rights, Article /, Section %.
Mr.. r. H. Battle urged that the assess
or must be a discreet freebooter and said
that Messrs. Glenn and Arthur did not
meet this requirement. He held that the
Board Of Equalization had not performed
its duty, that there had been gross dis
elimination, and while there was no actual
fraud on the part Of the assessors, it was
fraud in law. He cited a number of cases
in which he alleged favors had been shown
and referred particularly to Messrs. A. H
Green and T.. NJ. Martin.
Mr.. c. NJ. Busbee declared the men he
represented were not taX-dodgers and did
not want to delay the collecting of taxes
but that the assessment was abnormal
and ~inlquitous as immense and enormous
assessments had been made. He asked
for an injunction till the hearing of thu
case, saying that the people he represented
were ready to pay on the old assessment
till the hearing.
Here there was a running cOllouuv be
tween Judge Allen and counsel as to what
would be the hearing and what would be
the result if it was adjudged that the as
sesSment was Illegal. MI. Busbee thought
there would be a return to the former as
sessment. Upon inquiry from Judge Allen
about the Corporation Commissions powcI
to hear the case Mr.. Busbee held that il
could not, While Messrs. Gatling and the
defendant counsel thought that it could
Mr.. Busbee declared in conclusion that
there was ar upheavel among the people
about the unjust assessment, and cited
cases to sustain his legal argument.
Solicitor Armistead Jones held there was
no upheavel by the people, except the few
clients Mr.. Busbee represented. while a
great number Of prominent men held that
the assessment was the fairest they had
known. He named some of these and
said IL was an upheavel in Raleigh of the
honest tax payers who wanted Justice
done, and that those who had escaped tax
alton should now pay. He declared the at
tack on Mr.. Green and the assessors IN
warranted, as they were men of character.
The Wyatt offer, he said, he did not be
lleve was made in good faith, but simply
to affect this suit, and that the men who
gave affidavits of a fair valuation were
better judges than T. B. Moseley or c. Il.
Edwards. He declared that an Injunction
VIII never lie to restrain a
tax assessment, unless it works an ire
parable injury, and that in
this case it did not as relief could be ob-
tanned in the courts if it was unjust, after
paying the taxes, as the complaints were
from individuals, who could after pay
ment bring suit against the state. He in
sisted that the plaintiffs were stopping
the wheels of government by holding III
tho taxes.
After some further legal argument he