The Montgomery advertiser., 1904-12-21

inc shops close Friday and hot return until Wednesday morning.
 This has not been omcfally an- nounced. but at the shops yesterday morning it was said to be cer- tainty.
 The welcome Pay Cars.
 Annually the Louisville and Nash ville and Western Railroads arrange to have their employees paid of some- time before Christmas. The Louisville and Nashville always sends its pay car over the road several days in advance of the regular pay day. and has al- ready paid the Montgomery employees of the road. ,ss-s..a sla, sss.s s4ess#s --. 1. Yesterday morning the Western Railway sent its pay car to5 Selma paying off the Selma division em- ployes. In the afternoon the car re- turned to Montgomery and the local employees received their Christmas gift.
 4 Suit for Taxes.
 An interesting case Is the one that has been brought in the United States Supreme Court by the Louisville and Nashville and Atlantic Coast Line Railroads in regard to taxes on that part of the Western of Alabama own ed by the Georgia Railroad.
 The Atlanta Constitution of yester- day morning says:
 Petition for a, rehearing has been filed in the United States Supreme Court by Attorneys Alex King of At- lanta, and Joseph G. Cumming of Au- gusta, represeuti ting the Louisville and Nashville and the Atlantic Coast Line. In the suit involving the taxation of $1,500.000 of the capital stock of the Western Railway of Alabama. owned by the Georgia Railroad, which has already been decided by that tribunal in favor of Georgia.
 The Supreme Court, by Q unanimous decision. held that the Comptroller General was compelled, under the con- stitution and laws of the State, to col lect taxes on this stock. But attorneys for the lessee roads contend the Su- preme Court wass wrong in its finding. and has asked 1t to reopen the case for another hearing.
 Attorney General John c. Hart re- ceived yesterday morning a copy Of the petition for rehearing from the clerk of the Supreme Court in Wash ington. Judge Hart had nothing to say with regard to the matter beyond that he did not know what course 1t would take.
 The Supreme Court may act merely upon the petition without bearing ar- gument, or it may order argument sfp- on 1t. In any event, 1t Is expected l that some definite action will be taken within the next thirty or sixty days. Upon just what new grounds. if any. the petition for rehearihg is based. is hardly apparent from the reading of the petition. The points set forth ap- pear to be the same as were presented upon the first hearing of the case. The main ground upon which the railroads seem to rely Is the decision is the six , ty-fourth Georgia, which declares. in erect, that capital stock is merely D representation of the property itself. and cannot be taxed separately and apart from the property. This decis- ion was rendered before the adoption of the Constitution of 1877. in which there is a requirement. that all proper ty Is subject to taxation, and it was largely upon this clause that the decis- ion of the Supreme Court was based.
 There is no doubt that the railroads are going to fight the matter to bit- ter finish before cvnsenting to pay the taxes demanded by the State. It was thought the Supreme Courts decision was pretty near that finish, but 1t seems now there are other ways Of carrying on a fight. and, no doubt. the whole gamut of them will be run be- fore the matter Is settled.
 The petition for rehearing says 1t Is claimed that nearly a, ,000,0O0 in State. County and municipal taxes Is due on the Western of Alabama stock. This is an extreme figure and much more