The Richmond Virginian. (Richmond, Va.) 1910-1920, 1912-03-13
GOVERNOR Mann
SIGNS ROLLINS
STOCK MEASURE
CONTINUED from First pase.)

A.~z... 49,, 49,. will ba unhald
L.[.rS.s -, ~ oourtso
..Et,.h Nhat g. nv duty In refer
lin nm 40 -.
-. ~s,,s,Saa oonst,tut,onai
'ns $3.50 ~, .h.,,,,.sivax and
.,s .,. IN, ON ,ru,s
al, .s -, =. ~ ~ rae
,s- .,,.. o.Y,,an,.,ca
WARY truly yonrs
tSigheo' Wh' aoA'IEs MAN,
vernon.
From an examination OF the oci
II wiil De seen mat II provinces 1ur
thre district methous OF local taAa-
ton.
Ihe frst is on me rolllnS STOCK OF
the Virginia railroad co'poiauohs
which wIu De hci eihaLter co..s,uereu,
second, foreign coiporations ooihs
business IN TINS Sta,e are assessed Lor
local taxation ON the aNeraee amount
OF rolling STOCK haDltuaiiy USED by
them In tins state. ans assessment
is mace BY the corporation SoinnIis-
sion and the COMMISSION IS reaulieo
TO MARE an appotuohment OF sucn
take tor local purposes among the Va
rious counues, cities, towns ana
scnooI districts in aud through wniIh
sucn companies respectively operate
and pass. ana proViaes mat the lor
elsn ra.lroad eorpoi snaii pay
these taxes TO the treasurers OF the
! respective counties ana the collectors
Of the respective cities. and the tn4rd
provision OF the act relates to electric
railway companies ana gives to GER
tain cities the right OF local taxa.
ton Of electric railways as In salo
act promised.
Constitutional In Part at Least.
! have neard OF no opJecuon peing
| urged against the co1stitutlonallty OF
! the last two named provisions of this
| act, and in my opinion both OF these
! PROVISIONS, nancy, the provision as
F.! TO taxing foreign railroad companies
on the basis named in the act and
distributing the taxes IN the manner
, mentioned therein, is clearly constl-
tutional and within the power of the
- i,erisIa,ure4 to enact, and / think the
! same is true of that provision of the
| ,ct in rapard TO electric railways, and
| II the act is clearly within the legis-
! ,a,iye authority as to both, or either,
| ~ thee nrovisions then | respecttul-
| lv suhmit that the bill should be ap-
nroved nv the governor. leaving the
( nonrts 10 dea, with the other pro-
,Js;an ~ the act as To which 1t Is
| commended that the law Is unfOnSll-
| tutioral
nnad rot cite authorities to sustain
i .,s Wall sett1ed nroposition that an
I 80 49,, ha constitutional in part and
| .'r+,,.st, ,,t,o,ai ip another part. and
80. thts 10 true although the
4 49,. 80 aao,nr. , r.r+ Of the act
eoui V . - ,h;s docs NOT in anv
+ '.' s,,a,r ~ vaIaltv NJ that part
Wy n, an, u,hicb is CONSTITUTIONAL.
"a " $3.50. Terms ray s,tus
| T, considering the first provision of
IN oo, ST., taxns the rolling stock
'no o. ". ,tIreaa cornnratIons at
OF aoines..J 80 49,, 80 ,,rincirai ot,,ca Of
.iie piaI ,1ua t. ,oc.,ad IN This state.
SuSH i"i'' N -. $50, a careful in
: oss 70 coy - ~. T., force re-
ves.is a..oi. "a ~ the railing
ANS a",n.Stic railroad cornora-
e.osh ~ ~. ,assaya ~ The acf
li"Hs - s;dara,;or q vii, be
nov . ~. .hora ,s No constitutional
sosn statute which in express
piosi'. a. - ~ s,tns or Mace for tax
t' s. 49,, ~ rs,,tns s,orL RI railroads for
ins '',e nas 80 - 10 unon ZEN
iocai puipoSSes' Gu" ,,r, -, - MAY he
ere, p.moip 1900 law niles. that
saio upoii ,ian''a ~ avad In tha ciry
! VIC SITS , ~ rali-o.d ,ornora-
Or oo"h a,scs Nd this
W., .'"S 80 pain.., ,n w. ruIn omit
40 uon. W e,',ra' rarsnns namely,
.ap.e W .,t,s ~ Mac far ,hc taxa
. .na' -. srs.r,si nronertv is the place
.,oil y, pe. 80. 30 ~ rsrso,, owning I'M,
Va .es'u ,ron W. i,ah,e ~ taxatior
eo.aI liop - S,ata ys Seyerance
N l"e &c ess ~ snnran,e Conrt
90 . W., - naakiny ~ ,ha s,,ns Of
vi N.s" 80. ha,ons;,g 70 raU-
per so''ni p,Jp ,,rn,sa. ~ ,sxa.;on
roaus io' '"' e
sag r, o.;, 70 III, s,tus Of ner-
! ,t,, rai,o.rirp tha nor
sonai psopsG .t" ~ corroration IL
ie.i eo.inn hu. 10 not an unbend
'1nanntrnuahI. nrincin1a Of
i ns CT" r. 49,, ha modified bv the Leg
q" ~ r,.iitny stoek of cor.
,s'ne.,o,, ,s IN constant state Of t-an-
-. has -. wore real local
SILL 90 -. 80 nnn,ty than another ),
oAls.e ,h,,h !, ra1i,wa th., Vera
rloin ,.;,,,.,nna, nv sta ,ntorv INV.
49, ~ 80 - tha localities in which
~ r.nrnad cornnarv "a
.ne oi'se " a~ah ~ d,vestaf r,ph,
"a h.naa, ~ Tho taxation arising
" .ne 80 nronar,,. ha,on~in9
~. s.tn $780, ~ rnathods ~
~ 1880. $500. tha fa.haa.-rr
.essant or +nts cIa.. -,
..,. "a tha rates ~ local tax-
80 +ha-an,- exar,lv where n extst-
a,ion .nei -. .ss.gs ~, mi, act