The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1905-04-27
Arguments Are BEGUN.

Argument was at last reached today in
the Georgia Railroad and Central of Geor-
Gia tax suits, now being heard In the
Fulton superior court before Judge PEN
cleton. There are eight speeches to be
made, one by each of the attorneys in
terested, and as II is likely that each of
these will occupy two hours time, 1t Is
quite probable the argument will not be
concluded before Saturday morning
The only argument made today was
that of Maj. Joseph B. Cumming of Au-
nusta, representing the Georgia Railroad
and Banking company. The argumentative
stage was not reached until IL 80 0 clock,
after the court had been in session for
more than two hours, during which the
remaining evidence for the state was In
PRODUCED.
Judge Pendleton permitted the 'attor-
neys to take all the time they considered
necessary to present their respective cases
and while some OF them stated 1t would
require two hours or more, others said
they would finish within an hour.
Hon. Boykn Wright of Augusta, repre-
eentina the state, the city of Augusta.
and Richmond county, will follow Major
Cumming speaking tomorrow morning. He
will consume about two hours. Next =:
II Cunningham. Jr., of savannah VIII
sneak for the Central of Georgia. j. u
Y ilpatrick of Decatur, will follow, speak
ine for the state In the Central or Geor-
ola case 1t has not yet been definitely
decided whether Judge Joseph r. Lamar
Of Augusta, or Alex King OF Atlanta,
will conclude for the railroads but botn
will speak Hoke Smith of Atlanta VIII
speak in behalf of Richmond county ana
Attorney General John c. Hart will con-
clude for the state.
Major Cummings Argument.
Major Cumming opened the case for the
Georgia Railroad and Banking company
with a strong and forceful argument par
ticularly with view to showing that ms
client owned only a reversionary inter-
oct In the 1900 shares of stock In the
Western of Alabama Railway company,
which II holds-the right to receive THIS
stock hack at the end of a 80 year lease
which expires in 1890 an interest wnicn Is
so small that 1t could hardly be valued
for taxation.
The Georgia Railroad and Banking COM
pany OF course. denies In the nrst place
that this stock is taxable at all IN Geor-
gja. and holds that such taxation Is I'M
constitutional and Illegal but even IL II
should be held to be taxable, Major Cum
ming endeavored to show that the Geor-
eia railroads interest In the stock which
is now held by the lessees of the road,
is so small that practically no taxaDie
value could be placed upon 1t.
"If flying machines are used Tor trans
portation. as they likely will be in 1851
what will the Western of Alabama be
WORTH" asked Major Cumming.
Major Cummings argument was con-
tinued to the adjournment of court and
Hon. Boykin Wright will be the first
speaker following him today.
Prior to the beginning of the argument
considerable more evidence in the state
of affidavits was introduced by the state
showing the details of the levy against
the railroads for taxes on the stock and
the manner in which the comptroller gem
eral arrived at his assessments. The evil
dence was largely technical. but included
affidavits from the tax receivers and coll
lectors of Richmond Fulton and other
counties showing that thev had demanded
the return of foreign stock for taxation
from all persons they could find who
owned it. and that in several instances
such returns OF foreign stock had been
made.