Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-01-22
ROLLING STOCK TAX
GOES TO COUNTIES
City of Richmond Loses Fight
to Have Act Declared I'm
constitutional.
0VERRULED AT EVERY POINT
Corporation Commission Up
holds Validity of Act of Last
General Assembly.

In unanimous opinion handed
down yesterday. the validity of the
rolling stock act was upheld by the
state Corporation Commission in every
particular The effect Of this decision
VIII be TO give the counties, cities and
toms traverscd by railroad lines. a
proportionatc share of the taxes col
lected on the rolling stock of these
roads. which heretofore has been as
Sessed solely in the city in which was
located the principal State office of
the company. An appeal will bc i'm
inediately taken to the Virginia Su-
preme Court of Appeals by the COM
planning cities
The case has been pending before
the commission ,or several weeks 1t
was argued by attorneys representing
the city of Richmond, while represent
tatives of other Virginia cities inter
cstcd in the matter closely followed
the case and lent their assistance. All
Of the railroads maintaining Offices in
tn" state were nominally named as
defendants, although they took no part
IN the proceedings. as they claim not
TO be materially affected By the law
The taxes must be paid. and it made
no difference to them to whom the
money goes.
CITY Is OVERRULED on
ALL SEVEN CONVENTIONS
seven points were brought ou, hv
the complainants. all dealing with the
constitutionality of the act The opin-
ION WAS written by Judge Prentis and
Judges Ithea and Wingiield concurred
III IT. On each point the commission
ruled adversely TO the city, holding
mat the act was constitutional In every
particular brought up by the cities
In their fight al ainst il. While no an
peal was taken yesterday, II is cy-
pectcd that the application will be
made to-day.
The rolling stock act was passed by
the last General Assembly. which
amended and re. enacted an act in rela-
ton 10 the assessment for local taxa
ton. of the rolling stock of railroad
corporations, passed at the previous
session. and later declared to be un-
constitutional by both the State Cor
poration Commission and the State Su-
preme Court of Appeals. The object
Of both bills is to divide. apportion
ana distribute among the several
counties. cities and towns in and
through which any railroad operates
the assessment of rolling stock for
taxation in the ratio and proportion
that the total assessed value of the
right of way, roadbed. track and all
other property tcXcept rolling stock) of
such railroad corporations. respective
ly. located in any such county. town or
city. bears to ths assessed value of all
SuCh DrODrrtN
OF such railroad corporations doing
business in this State
DERIVES CITY OF RICHMOND
OF LARGE ANNUAL REVENUE
The effect of this would be TO de-
prive the city of Richmond of about
S26o,o00 Il year; the city of Roanoke.
$500, 600. and other cities a considcra-
Die amount, This money. now coming
into the city treasures, would be di
vided among the counties
The first point attacked by the COM
planning cities was the title of the
amended bill. which. il was contendcd.
violated section %. article 4. Consti-
tutioh OIL Virginia. prescribing that mo
law snail embrace more than one sub
1cct' which shall be expressed by it's
tltle. Ihe complainants asserted that
the 'ltic 10 the statute does not state
its object; that. while the subject is
stated the object Is not. After citing
numerous authorities on this point. this
objection was no. sustained The com
mission held that the two were ipter-
changeable, and that II was tho indi-
Gated purpose of the act to change tho
law in reference to the assessmer, 90
the rolling stock of raiIroad cornoro-
tons for taxation. The court said. in
part:
The assessment of nronert for
taxation necessarily involves its si,us
There is single object. that is tho
securing of local taxes, and as nrc-
lihihary 10 the attainment of that oh
Ject mere must be an assessment. and
a necessary incident to assessment is
the liking of the situs. All these
things arc fairly included in the gem
erai language IF the title. and are
aptiy expressed by the words of In,
statute. The statute does not levy any
iocai or othcr taxes. That part of the
tatute which authorizes the local an
thorities 10 levy taxes upon the yaIue
OF the rolling stock so ascertained and
certlhcd TO them puts emphasis uDon
Tue purpose and object of the s,atuto
IL does not change any existing law.
The situs of the rolling stock bovinp
ocen hXed by law. the local authori-
ties were by other laws ALREADY am
thorized to levy and collect toxns
thereon. If the title is NOT hrn,,I
enough TO cover this part of tho oc,
then ii may be treated as surnIusar,
ana does not make void such nort ~
the statute as is fairly included within
the title
TAKES Up
EACH POINT RAISED by CITY
The second ground of attack deaIt
with certain constructions placed Nv
lhc supreme Court o. Appeals, which
declared That the act Of 1912 had heem
repeated by the act approved Aforch
la' isl2' and that therefore there was
no law in existence which could he
amended. ~ The commission held that,
by the weight of authority, this CON
tention was not good.
closely related to the objection was