The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-03-12

What seams TO be al !nsurmountabic
constitutional objection to :hc enforce
men, of the nsw rolling stock law was
raised yesterday by group OF attor-
nays AZ q public hearing on the meas
ure before Governor Mann. The bill
ra SD both houses b. safe majorit.es
AMI Tas sent 10 the Governor last
Thursday for his signature Under the
Constitution ne is required 10 sign OF
veto the bill within hTc days after re-
ccivirg IT, which, according to differ
Ing Interpretations OF the law at the
| conclusion OF yesterdays hearing.
would demand decision from him to-
day or tomorrow.
Unless Governor Mann yetoes the bill
by midnight tomorrow It Will become
law whether he signs II or not, the
Constitution providing that IL any
bin shall not he returned by the Gov
ernor within hve days Sundays cx-
c=pted) after IL shall have been pre-
scented TO him, the same shall he a law
In like manner as If he had signed IL"
Say II Violates Constitution.
The fatal defect of the bill as dra wn,
according TO attorneys who appeared
| before the Govsrnor. lies IN the pro-
| vision directing tho State Corporation
Commission TO levy tax upon the
rolling stock of the several railroads
in the State. based or thc rate of tax
| alton imposed on tho property OF nat
ural persons for local purpos IS By the
county, city or town in wh!cl The prin-
cipal Office OF any such railroad corpo.
| ration Is located. In other words, il
is claimed. the bill empowers the Cor
poration Commission 10 levy tax for
local purposes upon ident!cally the
same class OF property al as many diff
FRS hf rEB
cities in Virginia.
Dinrne,rically opposed 20 such a. plan.
and forever barring lis enforcement.
In the opinion OF number OF lawyers
stands section iss OF the Constitution.
This provides that "ell taxes. whether
State. local or municipal, shall be uni
form upon the same class of subjects
within the territorial limits OF the au-
thority levying the tax, and shall be
levied and collected under general
| laws"
Says 1t Cannot Be Enforced.
Not only is the law clearly uncon-
stitutional," said Attorney George Ma
son. of Petersburg. but 1t cannot be
enforced because no provision Is made
| in the bill for any machinery Oh coll
lection. The enactment of any law Is
futile without specifically dcsignat ted
officials who shull sec that IL is Gu
4p' Sc'' III t!IIs respect tne OIL Is in =
definite in tho extreme. The Language
is the loosest possible. The rolling
stock of thu various railroad corpora
tons doing business in this State. ii
provides, shall be assessed by the Cor.
poration Commission for the various
counties. cities and towns. at the rate
which obtains in the cities In which
are located the home offices OF such
roads"
Mr.. Mason called att ,ntion to the
anomaly OF the state. through Its in
strumcnt the Corporation Commission,
Imposing tax on the rolling stock Of
railroads a; a half-dozen different rates
OF taNation. Thus. on the rolling stock
OF the Norfolk and Western, said Mr.
Mason. The State would collect the tax
rate IL torcc at Roanok on the prop
erty Of the Southern and Chesapeake
and Ohio /; would levy in acc ,sdance
with this tax rate of Richmond, while
on the rolling stock of the Seaboard
Air Line the rate collected would he
thai OF Petersburg. In the same man
ncr he continued. the state would, UNI
der the bill, levy upon the otn.r rail-
roads on the basis OF the rate III fore,
| III the cities wherein are located their
, home Offices.
Arbitrary ApportIonment.
Another objection raised by Mr..
Mason, was what he designated th..
arbitrary nature of airport comment set
forth In the bill Aside from violating
| the constitutional provision that the
! tan rate shall be uniform on the same
class OF subjects. he said, the bill uro-
posed to distribute the tax thus col
! lcctcd, not on the basis OF the local
tax rates obtaining In the several
counties, but on tho basis of the as
scssed value of roadbcd within their
separate borders.
City Attorney Hamilton Graves, Of
| Roanoke, admitted the right OF the
General Assembly to distribute The
rolling stock tax TN any. proportion
| IL chose. but denied. it's right to vio-
late tile Constitution in so doing.
without attempting to question the
pr nciple of division of the tax, he