The Richmond Virginian. (Richmond, Va.) 1910-1920, 1912-03-13
Attorney General Declare S
Holt-WiIliams Bill Is
Constitutional
IF DOUBTFUL IN
PART COURTS TO
SETTLE QUESTION
Validity of Two Features Of
the Law Not Cues
tioned-Cities
Lose Fight

Governor Mann at a late nouS iaSi
evening affixed his signature to the
Holt williams rolling stock Dill.
known az House bill No. lis, and
beginning with January of next year
the personal and rolling stock taxes
derived from the railways VIII be
divided between all the cities and
counties In or through which rail-
ways opcT rate. instead OF all gong
to- the elites In " HEB ths principal
offices of the railway companies are
located. as at present.
Immediately. however. that an at
tempt is made to apportion the taxes
as provided for by the measure the
cities interested will attack IL upon
the ground OF unconstitutionalify. and
IL In not beyond the bounds of posi-
bitity that the railroad personal prop
erty tax situation will DO tied up IN
Virginia for year or more pending
q final decision by the State supreme
Court on the questions involved.
The Governor signed the bill on
the decision of the Attorney General
that the measure was constitutional.
and that even IL 1t were the case
that part of the measure were con-
stitutianal and another part not con-
stituti0nai he should sign the meas
nre and permit the courts TO pass
upon such portions as he might have
doubts about.
The Attorney General pointed out
that even II the provision for the tax
alton of rolling stock OF Virginia
railroad corporations should be held
unconstitutional. there could be no
such objection urged to the assess
ment OF the rolling stock OF foreign
corporations and electric railroad cor
porations for local taxation.
Resent Collecting Machinery Tsesi.
In reply to the argument advanced
By the opponents OF the bill that
there was no machinery provided for
the bill. the Attorney General scores
a strong point BY pointing ont that IL
the act under consideration had not
passed under the existing laws exact
~ the same method of assessment
and collection of taxes on the rolling
stock of domestic railroad corpora
tons would prevail. as vii! prevail
under this act the only difference be-
ting in the methods OF the disburse-
ment OF the taxes collected
The Attorney General makes no di-
rect reply to the argument advanced
that the workings OF the law will
VAtIt bSNSIdl QiiINIbbt Taif& Oh IAN
alton on the same class OF property
in the same county He dismisses
this point by saying that there Is
no way by law whereby this fact
may be brought to the attention Of
the Governor, declaring that on the
question OF the constitutionaIity of a
measure. based upon the existence of
extrinsic facts. the Governor cannot
hear or consider outside evidence,
the law presuminx that the Legis-
lature has duly considered all aues-
tions OF this character.
Rnsis OF Division.
Under the operation of the meas
ure the taxes from the rolling stock
and personal property OF railway
corporation viii be divided. First.
the cities which are the locations Of
the principal Offices will be given c5
per cent. Of the rolling stock tax,
where they now get 100 per cent. The
Is per cent remaining Will be divided
between these narnA cities and this
other cities and counties in the State
In or through which these railroads
operate. the division being made on
this tax in the proportion the real
estate and roadbed taxation in such
counties or cities bears to the whole
amount OF such taxes. Many OF the
counties in which there sre long
stretches Of railroad mileage will gain
.iarGely by tho operations OF the law.
The principal losers will be Rich
mcnd. Roanoke and Petersburg.
I H6auoke y the most vitality affected
Tor tho reason that one-Quarter Of
her entire revenue d now derived
from this source.
The opinion Of the Attorney Gen.
erai - given herewith in full on ac-