The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-01-16

as il was By law authorized to do. TO
correct the assessment. The Circuit
Court OF the city OF Richmond decided
the contention in favor of the company.
but upon appeal by the Commonwealth
70 the Supreme Court of Appeals OF
Virginia. that court reversed the Judg-
ment of the Circuit Court Of the city
Of Richmond, and on January Is. 1911
entered the following order respecting
the franchise tax assessed for 1857
That the assessment thereof made
by the State Corporation Com mission,
be affirmed, and that the Common
wealth recover from the defendant in
error the sum of sie.sisOs. the amount
of the said franchise tax for the year
1907. together with 81 1917. the damages
according TO law. the same being com
puted as equal to interest at 10 z
month upon the amount OF said fran
chise tax from December /. 1897. the
date when said tax was payable. with
interest upon the said sum of sissls o.
the amount of said tax. from this day
until the same shall be paid. and costs.
Could Collect by Force.
The statute law of Virginia requires
the Auditor Of Public Accounts. If a
railway corporation does not pay the
faxes assessed against IL. annually.
before the first day of December of
the wear in which they are assessed,
hands of the treasurer of any county
or city in which such corporation owns
property, and il is the duty Of such
treasurer 20 levy and distrain 10 make
the amount OF the bill placed in his
hands for collection
The Auditor of Public Accounts has
been restrained by the process of the
Circuit Court of the city of Richmond
from carrying out this provision of the
law and is now restrained from per
forming this duty by the process OF the
Supreme Court OF the United states,
which court has allowed the Rich mond !,
Fredericks and Potomac Railroad
Company an appeal from the decision
against II rendered by the Supreme
Court of Appeals of Virginia
The Auditor of Public Accounts will
enforce the law as soon as the restraint
now placed upon him by the court is
removed.
Latest Law Attached.
The General Assembly. by an act
approved March a. 1912. known as
Chapter 3i6. Acts 1912. entitled An act
to provide for compromise and settle
rnent of certain contentious and differ
ences between the Commonwealth and
It's political subdivisions upon the one
part. and the Richmond. Fredericks-
burg and Potomac Railroad Company,
on the other part" undertook TO create
adjust and settle all questions regarding
the liability of the Richmond, Freder-
icksburg and Potomac Railroad Com
pany for state OF local taxes or public
dues or charges heretofore or hereafter
assessed or assessabie, against 1T or
against or upon its franchises. business,
property, income. etc, etc
am of the opinion that this act
contravenes Section 6 of the Constitu-
ton, which provides that the General
Assembly shall not enact any local,
special or private Law in the following
cases:
IS For the assessment and collection
of taxes. except as to animals which
the General Assembly may deem
dangerous to the farming interests
s. Renting, releasing. poetponIng,
or diminishing any obligation or la
bility of any person, corporation OF
association. to the state. or to any
political subdivision thereof
Cannot Diminish Tax
If am correct in this opinion there
is. at this time. no authority conferred
on any officer of this State to remit.
release, or diminish one. cent of these
taxes. penalty. interest and damages.