The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-11-21
ROLLING STOCK
CASE SUBMITTED
Corporation Commission Reserve:
Decision After Hearing
Argument.
CUTS RAILROAD TAX IN HALF
Byrd Points to Difficulties Of
Making Apportionnlent at
Varying Rates.

| Argument was concluded yesterday
| afternoon before the Corporation Com
mission. in regard to tho constitutions
! last General Assembly. which at
tempts to npportion among tho coun-
ties through which the railroads run
the tax on rolling stock, heretofore
paid to the cities In which the prin-
! cipal Offices are located. The commits
sion reserved decision. both on the
main contention, which was fully ar
gued, and OH tho question OF jurisdic-
ton. A decision will probably be
handed down shortly, as both sides
recognize the Importance of prompt
action.
II has, been practically conceded
that. no matter which side wins. the
case Will be appealed. In order that
there may be final decision on the
ing stock taxes, the constitutional
point having been raised that rail
roads are taxable on such property
only 1T their charter offices.
No Method of Assessment.
Attorneys for tho cities or Peters
burg and Roanoke. which sceie to havc
the Corporation Commission declare
the act null and void. claim that il
provides no method for assessment.
valuation or taxation. Richard f..
BYRD. George Mason and G. Hamilton
Graves appeared for the cities. and IIiii
carter. Randolph Harrison and r. l.
Buford for the counties affected
II has been held heretofore that the
railway lines were only nominaily de
PENDANTS. rs they had no interest as be-
tween the cities or counties as to which
II a..
roads arc assessed. In his argument
yesterday. Mr.. Byrd pointed out a very
feal reason why the railroads should
FAVOR the folling stock act az adopted
by the General Assembly of 1912 Mr.
BYRD contcnded that such cities as have
IN them the general Offices of RAILWAYS
nave uniformly higher tax rates than
~ shiaiier towns and counties OF the
commonwealth
trent Saving to Rniironds
y railroad. he argued would pnt,,r
My prefer 10 be assessed for it's roll.
ihE stock tax in Brunswick County
where the tax rate approximates 20
cents. to Roanoke or Richmond. where
me tax rate approXimatcs sl.4O The
~" provided no method Of apportion-
meht he contended. ANA with VARYING
rates of assessment In each county
ana each school district. the proportion
o. roiiinS stock 10 he assessed would
involve most dinicult calculations ~
II We're indeed possible TO approximate
the specific .amonnps OF tho rolling
STOCK TO be assessed at the VARYING
scales Of taxation. The effect he main
tanned, would merely he to cut tho
TAX on the railroads in half with n
very slight commensurate benert 10
the counties. and ut the same time
work q great hardship on the cities
Judge Martin Williams OF Giles
county, patron Of the act in the last
General Assembly. has been an inter-
csted listener as tho argument has pro
ceedcd. lie predicted yesterday that
were shc present act declared uncun-
stitutlonal. the next General Assembly
would perfect one that would meet
the objections. and ut the same time
takc all Of the rolling stock for the
counties instead OF leaving % pcr
cent for the cities in which The Offices
are iocated, as the present bill pro-
viucS