Licking Valley courier. [volume] (West Liberty, Ky.) 19??-current, 1912-12-12

'hJhHShoH DSiOIC ouuSC NOSIiah'
Burden Of Proof Wrongly Thrown
Upon States Attorneys.
(Fron an Editorial in the Louisville
/ Evening Post of Nov 23)
SHALL THE COURTS RULE, OR
@ THE STATE?
There are certain solid educational
features In the daily developments OF
the litigation nov. in progress In the
Federal Court at Frankfort incident to
the attempt Of the Kentucky railroads
to evade the payment Of franchise
taxes as duly certified by the State
Board of Assessment.
BY this time the salient facts in this
controversy are no doubt familiar to
the whole State. The State Board of
Assessment is as much part of the
State government as the Legislature
or the Governor. Its powers to fx
this franchise assessment are as well
defined as the authority of the various
county assessors to fix valuations
upon real estate for State and County
taxation.
At this date all the various assess
ing boards of the State have COM
pleted their labors and taxes are being
paid by individuals and corporations.
The real estate owner who does not
or can not pay will have his property
cold at the Courthouse door. Every.
eody 6ssTo pay except the Kentucky
railroads, but they, Ignoring the
courts Of Kentucky, have asked the
United States Judge Of Eastern Ken
lucky. to assume the duties of the
State Board Of Assessment and deter
mine how much or how little taxes
they, the railroads, shall pay.
The truth of this last statement is
attested by the daily proceedings in
Jrdge Cochran's court. AS an illus
trltion of this. the following may be
quoted from the press dispatches OF
Frlday:
Judge Cochran indicated that he
wanted the State to snow him that
none of the tangible property of the
Louisville & Nashville Railroad Com
pany out of Kentucky had been consid-
cred by the Kentucky Board in max
Ing the assessment: He said that he
wanted the States attorneys to pre-
sent him facts and figures that would
convince him absolutely.
"I also want you to demonstrate to
me- said Judge Cochran, that you
have pursued the correct methods in
arriving at the assessments
This seems to be putting the cart
before the horse Why should the
burden of proof be thus thrown upon
the State? Why should the States at.
torntys "be required to demonstrate
| to the court" as II to-a schoolmaster
that they had done their work well?
In this matter II is the railroads
that have taken these cases into court
The task of establishing that injustice
has heen done rests entirely upon the
railroads. The presumption of proper
procedure is on the side of the State
II the railroads can not show that
wrong has been attempted, the Fed
eral Judge in Eastern Kentucky has
no more to do with these taxes thar
the Sultan Of Zulu or the Mayor o.
Portland, Me.
Before this litigation is over II Il
to be hoped that this kind of thins
win be cleared up so at least the Stat,
may know how II stands in the future
II the representatives Of the stat'
Board of Assessment can be ordered
into the Federal Court "to presen
facts and hglres,' and explain to tn,
taskmaster their fitness for the work
why can not, upon motion Of any tax
payer, each Of the 100 county asses
sors, the city assessor in Louisville
and elsewhere be similarly ordered II
to demonstrate" what they hay
been doing?
The Evening Post has great respec
for Judge Cochran and the office h
holds, but we can find no authorit
anywhere for Federal Judge 10 &
taxation valuations in Kentucky, or I
require Kentucky officials to aeoopr
to him for the work they have dor
Ten years from now we will look bac
on such proceedings with wonder.