Evening star. [volume] (Washington, D.C.) 1854-1972, 1930-12-28
PART TAX VICTORY
WON BY RAILROADS
West Virginia Protest Brings
Condemnation of State
Adjustment Method.
special pispaton to The Star.

Special Dispatch to The Star.
MARTINSBURG, w. Va, December
27.-Passing on the Western Maryland
Railroad protest against a $2,500,00
increase In valuation of its property in
West Virginia for 1890. valuation pur-
poses, Judge D. H. Rodgers, in Circuit
Court here today, held the figures for
Morgan County fair, but disallowed the
1880 figures for Berkeley County, hold
ing the valuation for the latter should
return to the 1929 basis. All the valua-
tons were set by the State Board of
Public Works for the State as a whole,
totaling $12,500,000 for the State, an
increase Of $2,500,000. The road, in
hearings at Keyser and Elkins, APP
pealed to Circuit Courts in counties
where 1t had property and asked that
the hgureS at least be cut back to the
1923 total. The appeals were heard by
Joint court, composed of those iurists
whose circuits included counties trav-
ersed by the road.
Judge Rodgers ruling is the first to
be given in the matter.
Road Resists Rulings.
The decision holds "indefensible" the
arbitrary adjustments made by the
state Board of Public Works In totaling
assessments against the road, and also
neld as contrary to the facts" the
boards assumption that the average
mile OF the roads property in West
Virginia had the same value as the
average Tor the entire system. The
road had resisted both these views. of
the board, presenting testimony that
the road In West Virginia was much
below the average for the system and
therefore entitled to lower valuation.
Judge Rodgers comment on the per
mile valuation in the counties in which
ms opinion was involved was 'the evil
oence IS overwhelming that the average
nllie OF road IN West Virginia is worth
only a fraction of the average mile ia
Maryland" The decision also fails I'd
support the State method of arrlvinc
at the valuation. which is predicated
upon the ratio of the roads mileage In
the state to the total mileage, on this
point the decision says:
The equal value of mileage method
cannot, under the evidence, even an
proxlmately ascertain the true and
acCual value OF the property Of the
company in this State unless the arbi-
Crary deductions allowed by the board
compensate for the error, which. il
they do, is a mere coincidence. so far
as the evidence shows"
Arbitrary Cuts Condemned.
Judge Rodgers condemned the "arbi-
trary reductions" made in reaching the
valuation. The board, In fixing the
figures, ascertained the roads total
value to be $4,000, 900, approximately,
and then made an arbitrary reduction
Of per cent, or $5,427,372, on account
OF excess value of terminals and other
properties outside the State. The
roads valuation also was arbitrarily
reduced, the decision pointed out, by
$2,952,252 to bring it into line with the
assessments Of other roads. Judge
Rodgers held that such deductions,
made capriciously and for no reason
justified by law, are indefensible from
the standpoint of the other taxpayers
of the State"
Morgan County's assessment for the
year 1880, including the increase, is
$407, 1903. The figures allowed for
Berkeley County were $35 $50, which is
the 1929 figure, as against the boards
1880 valuation Of $4,000.
Each judge Of the joint courts will
render his own decision applicable only
to his own counties.