The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-01-22
CITIZENS LOSE IN

petition OF the cities is sustained by
the commission In the opinion handed
down yesterday.
First. 1t was claimed that the title
to the bill was defective in that 1t
violated the section holding that no
law shall embrace more than one OBJ
ject, which shall be expressed in the
title. The petition complaining that
while the subject liz stated the object
liz not. The commission held that the
words "object" and subject" are used
If there be fair
tect, object and purpose of the stat
ute Is sufficiently expressed in the
title to conform fully with the con-
stitutional requirement. II 10 well set
tied that such doubt should be deter
mined In favor OF the title. We have.
however. no doubt OF the sufficiency
of the title"
! The second ground of attack--that
/ inasmuch as the Court of Appeals has
declared that the act Of 1912 has been
repealed by the act approved March Is.
1919, there was no act for the Legis-
iature Of 1914 to amends also held
| without force, on the ground that in
its opinion the appellate court Was CON
sidertng only part Of the act and
hence had not decided that the act
| Of 1919 had been repealed so far as
4
the rolling stock Of certain electric
railways Therefore. under the strict
| est application of the doctrine. the act
could be amended"
| The correlated objection that the act
OF 1919 having been held unconstitu-
tonal could not be amended. the com
mission disposes of by asking what
more natural method Of curing tho
defects of an unconstitutional law can
be suggested than that the Legislature
should amend and re-enact II so to
remove the objection
| Equal Assessments.
| To the objection that section iss OF
the constitution requiring assessments
OF real and personal property be the
same for local as for State taxation.
! 10 violated by the rolling stock act the
| commi ssion replies that ''aii that sec
| ton 12S docs 10 to require that per-
sonal property located In such NUM-
cipality shall be assessed for the pur-
| pose Of municipal taxation at tho same
value N II In assessed for the pur-
pose OF State taxation and this statute
| does not violate that section OF tho
| constitution. because the General As
sembiy by the act Of March Is, 1914.
has located a part only Of the rolling
stock here involved in the city Of Rich
mond."
The contention that the act exempts
\ from local taxation by the municipaii-
| ties the greater part OF the personal
property belonging to the railroad cor
porations, the commission . opinion says
| II cannot accept the soundness Of It.
/ There 10 nothing in the rolling stock
4 act of 1914 which can be construed as
surrendering or suspending the power
i OF any municipality to tax corpora
| tions or corporate property says.
4 "On the contrary. II expressly reserves
to every municipality the right to tax
corporate property. that IL. such por-
1 tion OF the rolling stock OF the rail-
roads as Is by the act located within
such municipality. To admit the r-o-
position is to admit that the Legisla-
ture has not the right to change the
situs Of this class Of property for
local taxation. This proposition is not
| only not admitted here, but Is de-
MED"
The commission also denies that the
| rolling stock of electric and street
railroad corporations has an actual
bona hde situs in the city In which
their principle offices are located. II
the entire track of the corporation II
within the city. II says, then the rolling
stock Of such corporation Ia In the
city, but II It operates lines in adjacent
| counties. there Is conclusive presump-
tion that It operates its rolling stock
into and through such other coun-
ties, cities and towns"
The commission goes extensively into
the allegation that the act violates that
| section Of the constitution OF the
United States prohibiting the impair
ment OF contracts.
| Nov, II II be possible" says the
opinion. for a city and street rail-
way company to 80 contract with each
other az to prevent the Legislature Of
1 the state from exercising Its constitu-
tional powers relating TO questions OF
taxation for the entire state. then this
| proposition 10 sound" The commits
sion, however. declines to admit the
existence Of such a power. The Rich
mond ordinance imposing licenses for
1 tho use Of the streets and fixing the
method of assessment Of the property.
/ the commission holds. 10 null and void
| so far a. It tnterferes with the powers
OF the Legislature and municipalities
| to levy taxes
1 UniteA states District Csurt.
| Petitions In bankruptcy were filed by
/ J. NJ Atkinson, 3of3 Taylor Street:
debts. s-1s.ss; assets. $l.511.5o. OF
which 81. osl.5o 10 claimed exempt. and
! ny r,sx. u1u ~ a