The Birmingham age-herald., 1909-02-12
FRANCHISE TAX ACT
 HELD ID BE GOOD Can Enforce Collection of
 S1O0,000 Annually BUT COURT HAS DOUBTS The Act Is Possibly In Violation of the Fourteenth Amendment to the Fed
 eral Constltution-The Case
 Can Be Carried Up.
BUT COURT HAS DOUBTS

Montgomery, February 1L-(Special.)- )- The supreme court, with Justice Ander- son as the only man dissenting, has held that the franchise tax act of the last legis- lature, as applied to foreign corporations, is good and of such character as to en- force the collection of about s10O,000 a year from those lines of road that are classed as foreign corporations. Cases against the Louisville and Nashville, the Central of Georgia and the Seaboard are from the Montgomery city court and against the Southern from Birmingham. In each in- stance the lower courts are affirmed in the holding that the tax is legal.
 Anticipating the nvalidity of the act the rail lines paid the tax and then brought suit for It's return, hence the style of the litigation, against the probate judges It was contended that it was insviolation of the constitution of the United States and was treating one class of enterprise diff ferent from another, not to mention the taking Of property without due process of law. However, from the moment Judge A. D. Sayre of the Montgomery city court. now on the supreme court bench, held the acts good, it has been regarded as a losing game for the railroads. About $4000O a year Is the portion of Montgom- cry county.
 The court was divided and sub-divided on the law. Mir Justice Anderson dissent ed. holding that the act is clearly in vio- lation of the constitution of the United States. MT. Justice Simpson, who wrote the opinion, admitted that he was not clear as to whether or not the fourteenth amendment had been violated, but he held that this was a question for the supreme court of the United States. MT McClel- Ian. while agreeing with the majority of the court that the law is valid, takes is sue with Justice Simpson, holding that on the question of the relation to the fed eral constitution.
 The result of the decision is that the law is affirmed, but with the probability that it is in violation of the fourteenth amendment. This action is taken because of the fact that the railroads can appeal and the state could not have appealed It Is also a point that there must be a violation by action against the federal constitution to get a ruling on it. MT. Justice Anderson holds that the law is clearly fagrantly in violation of the four teenth amendment, in that it levies a bur den not applicable to business of like kind. He admits that the state can pre- scribe conditions of entry, but denies that it can discriminate in treatment against a foreign corporation after it has com piled with the requirements of the state.
 The doubt in the minds of the court is shown in the closing paragraph of the opinion of the majority. written by Jus tice Simpson, as follows: Upon the whole, while we are free to confess that this question makes a deep impression on our minds, yet this is a matter which should be passed upon by the supreme court of the United States, and we hold that the decisions are not so clear as to authorize this court to declare the act in question violative of the fourteenth amendment to the United States constitu- tion."
 Greater Birmingham Gone.
 After so long a time the Greater Bir-