The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1903-10-11

| u H. !
ed that the assessment was the fairest,
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
as men Of high character, saying that 1t
was not believed they Intentionally dis
eliminated against anyone, that great
deal of property assessed can be sold at
a figure above the assessment, and that
| prior to 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 affidavits were signed by Messrs.
w p. Bachelor, John Nichols, r. H
Bradley M. T. Leach, F. w. Hunnicutt,
Van B. Moore, William Boylan, Thomas
B. Jordan, James H. Pou, G. B. Barbee,
Joseph G. Brown, John A. Mills, A. M.
| Powell, N B. Broughton, E. L. Harris, r.
| H. Lewis B. S. Jerman, M. w. Woodland,
| and A. A. Thompson. Affidavlts attesting
the legality of the action OF the County
Commissioners and of the assessors We're
read from Chairman of the County Com
"A. Il.
Deeds J. J. Bernard, and the assessors fof
Raleigh township.
| Then Mr.. c. M. Busbee asked to be al
lowed to read the dispositions taken be-
fore Commissioner John w Hinsdale, Jr.
Mr.. B. M. 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 affidavits for the reason that they
had been granted to be heard in a court
not seventy-five miles from Raleigh. Judge
Allen said he would consider Mr.. Cuttings
motion later and would hear the deposit
| tons as ex-parte affidavits. 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 affdavits were read are Messrs. c..
B. Edwards, T. B. Moseley, F. K. Filing
ton, J. T.. Judd, w r. Debnam, c. G..
Crow. w. A. Myatt, W. J. Ellington, w.
A. Dunn.
Mr.. Gatllng 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 the proper body before which
the case should be heard.
Mr. Watson held that as an assessor is
public officer that it was unconstitution-
al to limit this to freeholders, and cited a
number of cases, quoting also Article g.
Section of the Constitution and Bill of
Rights. Article 1, Section %.
Mr.. r. H. Battle urged that the assess
or must be discreet freebooter and said
that Messrs. Glenn and Arthur did not
meet this requirement. He held that the
Board of Equalization had not perform.
it's duty, that there had been gross q
elimination. and while there was no actuR.
fraud on, the part of the assessors, 1t was
fraud in law He cited number of cases
in which he alleged favors had been shown
and referred particularly to Messrs. A. H
Green and z. M. 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 iniquitous as immense and enormous
assessments had been made. He asked
for an injunction till the hearing of the
case, saying that the people he represented
were ready to pay on the old assessment
till the hearing.
Here there was running colloquy 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 Mr.. Busbee thought
there would be return to the former as
sessment Upon inquiry from Judge Allen
about the Corporation Commissions power
to hear the case Mr.. Busbee held that it
could not, while Messrs. Calling and the
defendant counsel thought that it could
Mr.. Busbee declared in conclusion that
there was an 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 it 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 I'M
warranted, as they were men of character
The Wyatt offer, he said, he did not be-
lieve was made in good faith, but simply
to affect this suit, and that the men who
gave affdavits of fair valuation were
better judges than T. B. Moseley or c. B.
Edwards. He declared that an injunction
will 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 OBJ
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 up
the taxes