Evening star. [volume] (Washington, D.C.) 1854-1972, 1909-03-08
A PROTEST
Railroads Object to a Personal
Tax of $4,000.
ROLLING STOCK AT ISSUE
Board of Appeals Grants Hearing to
Those Affected.
ATTORNEYS GIVE THEIR VIEWS
Matter Goes to the Corporation Coun-
sci for Legal opinion-May
Reach Courts.

To protest against an assessment of
about $500, 900. involving a personal tax
of more than $50 600, on the rolling stock
of transportation companies entering the
District of Columbia attorneys for rail-
roads and car lines appeared before the
board of personal tax appeals this morn
ing.
The question is In regard to assessing
rolling stock brought in the District by
one train and pulled out by another a
few hours later. The board Of tax ap-
praisers estimated the average number of
cars in the District at one time and
based the assessment thereon. The rail-
roads heretofore have not paid taxes on
such an assessment. and their representa-
tives today maintained that the board Of
appraisers had no right to make the as
sessment on property which does not con-
stantly remain in the District.
Question a Legal One.
The discussion between the attorneys
for the owners Of the cars and the board
of appeals made it plain that the question
primarily is legal one. whether or not
the District has a legal right to tax such
rolling stock. The result of the hearing
was that the matter was referred to the
corporation counsel for opinion. 1t Is
expected the railroad attorneys Will be
given an opportunity to argue the matter
before him in the near future.
The attorneys who appeared and the
companies they represented are as fol-
lows: Frederic D. Mckinney, for the
Philadelphia. Baltimore and Washington,
the Washington Southern, the Richmond,
Fredericksburg and Potomac and the At
lantic Coast Line railroads: George h.
Hamilton and ]. w. Yerkes. for the Bal
timore and Ohio, Chesapeake and Ohio
and the Southern railroads; G. s. Fernald.
for the Pullman company: G. j. Fauike,
Armour car lines, and A. c. 1de, Swift
Refrigerator and Transportation Com
pany. Assistant Corporation Counsel w.
H White attended the hearing in behalf
of the District.
Basis for Action.
The board of appraisers bases its claim
to the right to make such r. tax on
statement in a work on limitations Of tax
Ing powers, which outlines the tax laws.
1t is stated that ''regardless Of the domi-
Gle Of the owner, 1t is competent for
any state through which lines of cars
are operated to tax those cars directly,
although no particular car had pelma-
nent situs In the state, by ascertaining
the average number of cars within the
state and attrtbuting si;us in the state
to such a number.
As the amount involved in the decision,
Is large. 1t Is expected that the corpora
ton counsel will take some time to con-
slider the matter Should he uphold the
board Of tax appraisers. it is regarded as
probable that the railroads will carry the
case further. The board of tax appeals
has decided to abide by the decision of
the municipal law officer.
A similar assessment was made on rail-
road rolling stock in 1902 by the board
of tax appraisers. The board of appeals,
however, overruled the lower board and
the matter was dropped There has since
been a change in the personnel OF the
board Of appeals and the lower board
decided to take up the matter again.