The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1913-12-13
LOSES ITS TAX CASE
Judge Quicker Gives Decision
Against Wells-F Fargo & Co. In
Important Suit

Winnemucca Star: A decision
which is of Statewide importanc,
was handed down Wednesday b,
Judge Edward A. Quicker of tn
Sixth Judicial District Court in tn
case of the State of Nevada agains
the Wells-Fargo Express Company
The decision in effect is that the ex
press company must pay its taxes il
this State, whichit has refused to d
for the past four years. 1t mean
thousands of dollars of revenue fo
the State and the counties in whicI
Wells-Fargo does business over tn
lines of the Southern Pacific.
The suit was started in this count,
in February, 1911, being for the re
covery of the taxes due for the yea
1910. Other suits were afterwart
instituted in this and other counties
but they were not pressed to trial, i
being generally understood that tn,
outcome of the original suit would
be awaited as finally determining
whether Wells-Fargo could be legally
compelled to pay its taxes in thi:
State for the year in which it has re.
fused to do so.
Judge Ducker's decision being
against the express company, it is
probable that the case will be taken
to the Supreme Court for the final
determination, though it of course
is possible that the case will not be
appealed and that the company will
pay up its four years taxes in the
various counties.
The suit was brought to recover
$694.53, the amount of company's
taxes on personal property in Hum
boldt County for the year 1910, to-
gether with the 10 per cent delin-
quency and the additional penalty of
% per cent required by law, together
with the costs. The property upon
which the tax was levied was the
right to carry express and the right
to transact all other business of
Wells, Fargo & Co. upon the lines
of the Southern Pacific Company
the county of Humboldt.
The company's tax was based on
the Southern Pacific's mileage of
140.14 miles in Humboldt County.
The valuation, as fixed by the State
Board of Assessors, was $500 per
mile.
Judge Quicker in his decision says:
THE court has reached the conclu-
sion that the plaintiff has established
in its case by a fair preponderance of
all the evidence; hat the constitu-
tional objections urged by the de-
cannot be sustained, and
that the plaintiff is entitled to re-
as prayed forin the complaint.
Judge Ducker's decision comprises
typewriter pages, or about 1000
1t lucidly sets forth the
grounds for the conclusion above
One of the contentious of the de-
'endant company was that the tax
evied was so disproportionate to the
mount of property owned by the
company in the State and county as
o be excessive. On this point Judge
Quicker states that while it appears
hat the company has comparatively
title tangible property in the State,
-et its net earnings on its traffic be-
ween points in Nevada and from
POINTS within to without the State,
md from without to within the State
Turing the year 1908 were 1921 ,084
IS. exclusive of It's earnings or traffic
hat passed across the State during
hat time. This revenue producing
of express companies has great
-alue and has been declared to be
property of a tangible character by
he Supreme Court of the United
Il
Another of the points raised by the
defendant was that the statute Great
NO the State Board of Assessors did
Iot authorize the taxation of express
ompanies,
Reno Man Killed :
AndreU Gavin. travelling salesman