The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1914-05-14
SPECIAL SESSION
OF LEGISLATURE
MAY Be CALLED
Decision On Express
Taxation Raises
is 1.-THE LAW. volD7
If Supreme Court Holds So,
Gov. Byrne May Con-
vene Legislators.
is 1.-THE LAW VOID?

Pierre, S. D.-The latest move
ment in the express company tax
cases comes in the way of an appli
cation of the attorney general to the
governor for request upon the SUI
premc court of the state for decis-
ion upon the constitutionality of the
act under which the taxes were levi
Cd
The request of Attorney General
johnson is:
''To His Excellency, Frank M.
ByrIe, Governor of South Dakota
Sir--I have to report that the treas
ury department of the state has been
blocked in it's efforts to collect the
taxes claimed to be due to the state
from the Wells Fargo Express COM
pany and the American Express COM
pany. This condition has been brou
ght about by decision of the United
States Circuit Court of Appeals of the
Eighth Circuit, opinion by Judge San
born, entered at St. Louis on May 4,
1914.
''Tilis decision is in the form of a
perpetual injunction restraining the
sta. e treasurer CT this state from the
collection of the taxes claimed to be
due against said companies for the
year 1910. The ultimate effect of the
decision blocks the treasury depart
ment from the collection of the taxes
claimed to be due from these COM
panics for the years 1911-12-13, and,
i'll fact for all time to come, unless
the decision can be reversed by the
supreme court of the United States,
or its effect destroyed by a decision
of the supreme court, or the judges
of The supreme court of this state,
should it occur that the opinion of
either of these courts shall be con-
trary to the opinion rendered by the
Circuit Court of Appeals.
Involves Life of State.
1t appears to be impossible to OBJ
tain an appeal from the Circuit Court
OF Appeals to the supreme court of
the United States, for the reason that
the Circuit Court of Appeals did not
decide the case upon any Federal
question, but decided that Chapter ga
Laws of 1907, is obnoxious to the
state constitution, and particularly
to Section 2 or Article IX thereof,
and is, therefore, void, and as the
decision decides no federal question
against the state, the case is not ap-
pea W llS Slllc AOuIl vi IuS
United States. This decision presents
question of the gravest public i'm
port, and the question involved in it
it involves the life of the state, be-
cause the life of the state depends
upon it's ability to collect the taxes,
and the taxes herein involved, consti-
tute material part of the states
revenues
"Chapter ga of the Laws of 1907,
is an act providing for the assessment
and taxation of the property of rail-
way, telephone, telegraph, express
and sleeping car companies. If that
act is void, it is quite apparent that
not only the taxes past due, and yet
to be assessed against the property
of these express companies but also
the taxes due and to be assessed aga
inst the property of all express COM
panies, railway, telegraph, telephone
ard sleeping car companies is and
will be uncollectable.
I'm other words, if the decision of
Judge Sanborn is the law of the land
this state has no law providing for
the assessment and taxation of COM
mon carriers corporations and COM
paaies.
Supreme Court to Act.
with all due respect for the opin-
ion of His Honor, Judge Sanborn,
and the court of appeals, your excel
leIcy's attention is called to the fact
that there is grave reason to believe
that the court of appeals has made a
mistake, and that Chapter Ga of the
laws of 1907, is valid law. Whether
or not it is valid law, must, under
oil Nm I11 tes< vs,
of the United States. depend upon
the supreme court of the state.
THE question involved is of the
gravest public Importance, amount
ing indeed to a solemn occasion, for
the reason that If the law is valid, 1t
should not be changed or tampered
with by the legislature, while, if in
the opinion of the judges of the su-
preme court, it is void law because
obnoxious to the constitution of the
state, it is apparent that immediate
legislation must be had to enact a
substitute law that will conform tc
the constitution of the state.
AS has been said, the final decis
ion of the question must of necessity
fall upon the supreme court of the
state. Your Excellency's attention is
called to some legislation similar te
ours, enacted in other states, which
has been upheld by the supreme
court of the United States. as we'll a.
by the supreme courts of the state.
where it was enacted.
"These cases are cited in ordel
that your excellency may see tn,
Continued ON page 8.