The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1904-07-31
SEABOARD EXCEPTS
Attacks the Assessment
Made by Corporation
Commissioner.

AS forecasted yesterday the Sea-
board Air Line Railway, through it's
attorney, Major Jno. d. Shaw yester-
day filed exceptions to the assessment
for taxation placed on the road by the
Corporation Commission.
AS will be remembered, Major Shaw
was here some weeks ago with the
idea of excepting to the valuation of
the road, the grounds stated by him
at that time being that the act pre-
scribing the method of arriving at the
valuation had not been followed by
the commission in the matter of con-
sidering decreases in the value of the
roads securities. The matter was not
taken up at that time, however, and
| it was thought that the contemplated
exception had been dropped.
Now, however, the matter has been
brought forward in a way which at
lacks the law under which the COM
mission is proceeding and, if pressed,
Will doubtless open the way to pro-
longed litigation. the Constitution of
the United States being invoked as
| one of the grounds upon which the
exception is based.
Last years litigation, which was
started by the S. A. l.. the A. c. l..
and the Southern roads. attacked not
only the illegality of the method of
| assessment prescribed but also the law
under which the commission itself was
established. All of this litigation, it
will be remembered, was afterwards
Withdrawn by the roads. which sub
mitted to the assessments arrived at
by the. commission.
This year the Seaboard is making
the fight alone, both the Southern and
the A. c. l.. having notified the COM
mission that they would accept the
assessments without controversy.
The full text of the exceptions filed
with the commission by Major Shaw
yesterday is as follows:
Exceptions by the Seaboard Air
Line Railway:
ITO the Honorable, the North Caro-
lima Corporation Commissions:
THE undersigned, the Seaboard Air
Line Railway, respectfully objects and
excerpts to the assessment for taxation
made by your Honorable Body of its
property for 1904 at the sum of $12,-
500. 900. upon the following grounds:
81. Because the assessment is eX-
cessive.
-. Because the law under which
your Honorable Body made this as
sessment is itself illegal and unconsti-
tutional in that it prescribes a differ
the assessment of the property of
railroad companies than is prescribed
for the assessment of the property of
other corporations in North Carolina
by your Honorable Body, and is there
fore a denial to the railroad companies
of the equal protection of the law and
deprives them of their property with
out due process of law contrary to the
14th amendment of the Constitution
of the United States.
SO. Because the said assessment is
out of proportion and greater than the
assessment placed upon the property
of other railroads of this State, and
was arrived at by your Honorable
Body adopting and observing a differ
| ent rule and method in making said
assessment than the rule and method
adopted and observed by your Honor
able Body in making the assessment of
the property of other railroads in this
State, and is therefore a denial to said
Seaboard Air Line Railway of tie
equal protection of the law, and de-
prives it of it's property without due
process of law, contrary to the 14th
amendment to the Constitution of the
| United States.
"A. Because the law under which.
| your Honorable Body made said as
sessment is unconstitutional and con-
uiCtS With the provision OF Article b,
Section of the State of North Car
DINA.
| Wherefore, the Seaboard Air Line
| Railway respectfully asks your Hon
orable Body to reduce the assessment
made upon it's property to such a sum
as will represent the true value Of
its property in North Carolina as is
prescribed by the Constitution of this
State and the equal protection of the
! law to which it is entitled.
| (Signed) "JNO. d. SHAW
Atty. for S. A. L. Ry."