The Horry herald. (Conway, S.C.) 1886-1923, March 22, 1894, Image 1
^ 1" y;??
VOL. VIII.
TEE SOUTH AND THE WEST.
A MOW AND STltOMi COAMTION.
IMain Talk I'rmii Southern ami Wen
lorn Democrats?What Soulli i'uroI
ilia's Ui'|ii'i'sniluli\rs hit l)oin<> ?
Tin" Now So nil t of IVoiii Mississippi.
Sjocinl to the Greenville Mountaineer.
Washington, March IT.?South
Carolina has ovory reason to fool proud
of Hon. A. .). McLaurin, tho successor
of Sonator Walthal. who though ho is
Mississippi's Sonator, is South Carolina's
M>n. Uo is a Democrat of tho
old .lelYersonian typo, and whilo ranking
Hiuiiiig tho highest loyal talont of
his State, is as plain and simple in
tastos and manner as tho founder of his
' * party.
lie is a cousin to Hon. J. L. McLuurin,
and though they never know one
another personally until they met in
the halls of Congress, the old (laolio
blood asserts itself and they arc us cordially
linked together as if they had
lived on adjoining farms.
Our local representatives have some
measures before the present ^Congress
ami are watching and pushing them.
llepresentativo Latimer said a day
or so ago that his bill to limit the
tenure and powers of receivers will be i
reported favorably by tho committee,
lie does not want any feature of the j
bill to impair the interest of any corporation
by limiting the powers unnecessarily
for the receivers, but insists
that there shall be no discrimination
in the settlement of the utTair of an insolvent
private individual?a creature
of tlosh and blood, and an insolvent j
corporation?an urunciai creuuiro oi
the law.
Representative Talbort has intro- j
duood into the Ilouso a bill to reimburse
the direct tax claimants who
wore debarred under some provision
of the general bill. It is the same bill
that failed to receive a favorable report
in the Senate some time ago.
Representative Strait will probably
.get his naval eadotship, whioh was
takon from South Carolina and given I
to Alabama.
There is an effort being made to
secure some action on the repeal of the <
Id per cent, tax on State Hanks, lfj
the effort is successful there seems to '
be an impression that it may meet with j
favor from some of our Congressmen,
who were instructed to vote against
it by their constituents. Speaking of
this matter the other day one of them
said : " Wo want more money, and
whilo 1 do not favor State banks of issue
on account of the dillieulty that attends
insuring an unwavering and unfailing
standard of value, still if the
bill guards t hese points well, 1 may be i
induced to favor it and risk satisfying |
my constituents when 1 go home."
1 lln nfl ^ ipmil..) iTn !\tll t?. I I 1 t.A rl.vtl l\l !
become a law, though thoro are soinu
indications that it may bo restored by
the 1 'resident.
I believe there is an unreconeilablo
dilTereneo between the Democrats of
the Kast with those of tho South and
West, The action of the Now York
delegation on the Bland bill has intensified
this feeling almost to the breaking
strain, and the following very significant
language of Representative
Bankhoad, of Ala., is a warning or
ought to be to those who refuse to al- 1
low the majority of the party to rule: j
Mr. Chairman, 1 have been most
pained by the action of my Democratic 1
brethren from tho North and Kast. 1
They have not only stood idly by and
seen our discomfiture, but have con- '
tributed to our distress. When their j
interest is best served they turn and
rend us; when their interest is
* threatened they appeal to us. This '
condition can not continue. If our!
Eastern friends will not he just, if they
will not consent that we may live on
on our own elVorts and receive the
wages of our labor, wo will seek now
alliances. If we can not get fair play
from the East, we will take Horace
Greeley's advice, and go West; the '
South and West have a common in- :
terest and destiny, and we will invite
them in 189(3.
You Democrats, so called, who have j
dictated the policy of the party in the
past, will bo sent to the rear, and the '
great West will bo asked to lill your j
places. You gentlemen who call your- j
selves Democrats and who have been
consorting with the Kopuhlican !
minority on this lloor to defeat Democratic
measures, will not bo trusted
longer. The South and West will !
assert themselves and put into effect a
truly American policy.
Now listen to this, it is an extract
from the speech of Hon. Geo. W. j
Eithian of Illinois:
Let me say to them [the Northern
and Eastern Democrats) that tho
scepter of Democracy from now on will
go to tho united West and South.
That we spurn and repudiate their
peculiar kind of Democracy as spurious
and too much contaminated with John
Shormauism to bo followed by the
Democracy of the South and the West;
and Jet mo say to you now that the
next national Democratic convention
will name a candidate for ('resident
who lives Wi t of the Allegheny Mountains
on a platform favoring an income
tax, recognizing silver as honest, safe,
and legitimate money, and to the
coinage of both gold and silver without
discrimination against either
metal, and that platform will condemn
ithe issuance of interest-hearing gold
Ibonda in times of peaco to raise
revenue to pay the current expenses of
the Government, and that the candidate
upon that platform will sweep
the country like a prairio lire. Wo
invito the gentlemen from Now York
to got into tin; hond wagon and go
iVJoiig. You have had things your
way for a long time. It is now iimo
to give the people a chance.
Let mo say to my Now York brethren
that if it comes to tho point whoro
II I I ?i???
the Democracy of the South and the
NVost must make tt ehoieo between
New York Democracy, between goldbury
Doinoorucy between the
Democracy that they preach and
practice under the leadership of the
gentlemen from Maine (Mr. Heed) and
till' I tl'llll U'lllntl I ....
. ??VJ 11 I1IV11 I V|/l V .-IV, I 1 L> >'11
this lloor, (ho Democratic masses of
tho South and West will not bo slow
iu muUinyr tlieir ohoioo between tlio
two.
l'robably tho ablest arguoment over
inudo on tho income tax was thospeech
made by lion. \V. I). Hall, of Missouri.
1 wish every citizen of tho United
States could road that speech. It
s bowed authorities for tho justice of
tho measure beginning with Moses
and Aaron to John Shcrmun. The
introduction and argument on this
measure surely makes a now era in tho
theory and practice of taxation, so
far as tho United States is concerned.
It. proceeds upon tho theory that
taxes are to bo in proportion to protection
of property as of whom much
is given much will bo required.
I.isten at this :
1 tell you when you oppose a measure
of this kind, when you come to
tho great masses of tho people
and say that tho wealthy of
this Government shall bear none of
its burdens, then you make a foundation
for tho argument of anarchy,
socialism, and demagoguory, that
eventually will sweep hack and curse
this country, as it did in Franco in tho
days of the French revolution.
* * * * * *
I hoped, sir, that tho wealth of this
country would have hud tlio wisdom,
would have opened its eyes wide
enough, would have exhibited a sufficient
degree of that Intelligence
with which it is generally credited to
have, to have come forward and said
that it was willing to bear its just proportion
of the taxes necessary for the
support of our Government, thus relieving
to some extent the great mass
of the people from tax burdens.
?>ut 1 am sorry to see, with but few
exceptions, the^ have allowed the veil
of greed to bo drawn down over the
eyes (if intelligence llhd shut from view
tho tenets of justice, the principles of
right, the sound doctrines of economic
legislation, and the cries, petitions,
and prayers of millions of our laboring
classes.
# * * * * *
Now, Mr. Chairman, we have all
boon before our people more or less.
We have all talked with them about
what we were going to do for them.
We have declared ourselves time and
time again that we were going to enact
just laws, that should lay the burden
of the Government justly and equitably
upon all.
There is not a Republican orator in
the sound by my voice that has not
made that {dodge. There is not a
Democrat or 1 'opulist speaker or member
in this House that has not roiterat
oil that statement time and again. 1
know that wealth is lighting this bill
now. I know that wealth has and ever
will oppose any tax, however just, that
lays one little bit of burden upon ueeumuhitecl
wealth. Hut. sir, now is the
time to redeem the pledges made to
our people. Now is the day, and now
is thi! hour. I say that never since
I8(>0 has there been a time when the
Congressmen were called upon to
stand by the interests of their people
more than now, even to the spirit and
the letter of the pledges made by those
before mo upon this question. Go
forward !
The following will bo truly appreciated
by those of our section of the
country.
Again, there is no system of espionage
greater than that carried on now
throughout tho United States by the
deputy marshals all over the hroath
of this country, who, every time that a
poor fellow sells a twist of tobacco to
liis neighbor or a detective, haul him
up and bring him into a United States
court, to respond to a charge of violating
the internal-revenue law. But
now, when we ask that tho wealth of
this country, that those who have incomes
above $1,000 per year shall be
required to make an exhibit of those
incomes, to the end that some small
portion of the burdens of Government
shall bo placed upon thorn, in consonance
with all the principles of
Christianity, of morality, and of political
economy wo hear this cry raised
that the tax is an inquisitorial tax.
For shame !
Senator Sherman, in a speech made
in the United States Senate on March
15, 181)2, uses the following language:
The public mind is not yet prepared
to apply the key of a genuine revenue
reform. A few years of further experience
will convince the whole body
of our peoplo that a system of national
taxes which rests the whole burden of
taxation on consumption and not 0110
cent on property and income is intrinsically
unjust.
While the expenses of the National
Government uro largely caused by the
protection of property, it is but right
to call property to contribute to its
j payment. It will not do to say that
| each norson consumes in proportion to
his means. That is not true. Kveryone
must seo that the consumption of
| the rich does not bear the same rola:
tion to the consumption of the poor, as
I the income of the rich does to the
wages of the poor. As wealth accum|
ulates this injustice in the fundamoni
tal basis of our system will bo felt and
1 forcod upon the attention of Congress.
Mr. S. W. Williams, who will bo
pleasantly remembered as a former
citizen of Groonvillo, holds a place in
the war department. Since coming to
! Washington he has era flu uteri in law
I at the Columbia law school. Ho secured
his place under civil service.
I Another South Carolinian who camo
! here ten years ago and accepted a
place under civil service is Mr. A. F..
j Miller, of Due West. He is a grnduato
! of medicine, but waetices very little,
lie. holds an important position in the
bureau of education, but is a shrewd
trader in real estate. lie realizes inoro
from that source than from his salary
and regards himself ono of the fixtures
of Wushjngton, at least so long as he
can please his superiors, Very prob
CONWAY, S. C, T]
' ably his success is largely duo to the
fuel that lie is married, and has a
charming wife and two babies, liesides
owning his own home, ho has
other property in various parti of the
City. His prosperity has not chilled
his genial sympathy, but on the oontl'JI
I'V )..? n..I-.... ' '
- - j .. w ? x i iuiio iw rainm tt uui|)'
iiiti" hand to his old friends from tlie
1 'ulmctto Stato.
The impression mado by a former
communication from here on the question
of patronage seems to be that a
government place is not hard to get.
It was nevor meant to convey such an
idea, and in this connection Capt. Shell
has asked me to say that as an evidence
of this fact, three other gentlemen
went a short time ago to intercede
for a constituent, but all their petitions
were in vain, and the punty who came
hero expecting a place had to return
home without it.
A VICTORY FOR THE STATE.
TAX CASUS !>!<:?'! l>l<:i> AOA1NST
Til K IIAI liltOAIIS.
Judge Simoiiloii Molds (lial (lie AnsesHinciilw
Made by tlic Itailroad
llourd of l-.<|iiali/.u( ion are Not excessive?The
Itoud Ordered to Pay
U|? the Unpaid- Balance of their
Taxes.
Judge Simonton last week tiled a
decision in the much-litigateu railroad
tax cases. The title of the case was
I). H. Chamberlain, receiver of the
South Carolina Hallway Company, vs
Geo. 11. Walter, Hugh Ferguson ot al.
The issues involved are clearly explained
in the decision, of which the
following is the text:
TIIK DKCHKK.
This bill is brought by the receiver
of the South Carolina Railway Company
against certain county treasurers
and sheriffs of the State of South
Carolina, seeking instructions respecting
the assessment and levy of a tax
upon the railway property in his
hands. This proceeding is ancillary
to the case of F. W. Hound vs South
Carolina Railway Company in which
the complainant herein wrr, appointed
receiver. (Davis vs. Gray, Id Wallace,
211),
After setting out the sections of the
General Statutes of South Carolina
prescribing the mode of making returns
of railroad property for taxation
and then averring that he had made
his return for the tax of 181)1, fully
conforming in all respects with the
requirements of the law, the bill goes
on to say that all real property in
South Carolina assessed for taxation
has boon heretofore and is now openly
and notoriously assessed for taxation
at a uniform rate of n() or GO por cent
of its actual face value, and that
personal property is assessed at the
same rate or less. That ho made the
return of the property under his charge
at the accustomed valuation theretofore
placed upon it at from GO to 05 por
cent of the same, which was fully
equal to and in reality higher than the
relative value of other property in
the State. That this return having
been Hied with the Comptroller
General, and having been submitt.ixl
hv t.hfit. < i IVmor t,i ?ix. SO.it,.
board of equalization for railroads,
that board considered the same and
raised the assessment from $13,000 per
mile, as made by complainant, to
$10,000 per milo, and in the case of
the Carolina, Cumberland Gap and
Chicago Knihvay property, leased by
and so returned bv complainant, raised
it from $5,000 to $10,000 per mile. At
tho same time the same board raised
the assessment of all the other railroad
property in this Statu greatly above
tho returns made by them respectively.
The bill then charges that this board
of equalization for railroads made this
increase in the assessment of railroad
property, well knowing that the valuation
tixed in their returns was fully
equal to and the same as the average
and uniform valuation of the similar
roal and personal pioocrty in this State
by other boards. l'hat in making
their valuation county auditors and
county boards of assessment throughout
the State had concurred in establishing
a rate of valuation about 50 or 00
per cent of the actual value, and that
this board of equalization for railroads
assessed the property at a value, with
tho intent thereby tj cast a groat proportion
of the burden of taxation on
the railroads and to shield and protect
from their just share of taxation other
classos of property-holders. That the
Constitution of South Corolina provides
that all property subject to taxation
shall be taxed in proportion to
its value, and directs tho General
Assembly to provide by law for a uniform
and eiyial rate of assessment and
taxation, and to proscribe such regulations
as shall secure a just valuation
mm Lit a u i* it hi ui iiii |Mi)jjMruy, run i,
personal and possessory.
The bill charges that this board of
equalization for railroads has violated
this part of tho Constitution; that by
its action tho property of all railrouds
in the State has been denied by the
State the equal protection of its laws ;
and that this railroad property bus
been assessed and taxed unequally and
unjustly in violation of the loth amendmcnt
to the Constitution of the United
States.
The bill also charges that whilst
under the Constitution of this State
lands and the improvements thereon
are assessed for taxes every fifth year,
the property of railroad companies,
consisting largely of land and improvements
thereon, is assessed for taxation
annually, in this respect being treated
as personal property. But that for the
purposes of Hen and collection of taxes
tho Acts of Assembly deal with it as
real estate. That this action on tho
part of this lniard is unconstitutional,
null and void, depriving railroad companies
of thoir property without duo
process of law ami denying to them
equal protection of the laws.
Tho bill also charges that tho act of
the board in raising tho assessment is
in itself null and void and the assessment
is illegal, because this is not
within tho powers of the board.
It is averred that tho complainant
has paid the amount of tax lawfully
and justly duo on a proper assessment.
Tho answer denies that tho return
J mado by complainant is true and corroot
In valuation of tho property
IIURSDAY, INI ARC 11 ^
thereon. It demo* thut the sum paid
is tiio amount of tuxes really and
justly due. It avers that complainant
has a plain, adequate and complete
remedy arlaw.
It is well at tlio threshold to define
the limit of the power of this Court
over the subject matter of this suit.
It cannot review the assessment made
by the State otllcials simply upon the
ground that it is excessive. (Starling
vs. the Supervisors, 121 U. S., 1Mb.)
Nor can it make a now assessment or
direct another to be made. (State
| luuiroiul Tax Casos, 02 U. S., 015.) j
| Nor can it interfere upon the ground
that^tho tax is illegal. (Williams vs.
Albany Co., 122 U. S., 154 ; Logon vs
Alley. KM) U. S., 177.) Nor can it interfere
because the Court would prufer
and would have adopted a ditTerent !
system. (W. U. Tel Co vs Massachusetts,
125 U. S., 553; Davenport
National Blank vs Supervisors. 123 1'.
S., S3.) "So long as a Statu, bv its
laws prescribing the mode and subject
of taxation, does not intrench upon
the legitimate authority of the Union
or violate any right recognized or
secured by the Constitution of the i
United States the Federal Courts, as
between the State and the citizen, can i
' alTord the latter no relief against i
I State taxation however unjust, op- i
pressive or onerous li may be. (Kirt- '
land vs. Ilotcbkiss, 100 u. S., 401 ; i
Memphis Gas Light Cos., vs Shelby i
Co., 100 U. S., 308.) All these are
questions for the State alone and are <
within its police power. But when I
the overvaluation of property assessed i
for taxation has arisen from the adop- t
tion of a rule of appraisement which t
conflicts with a constitutional or i
| statutory direction, and operates on- j
equally, not merely on a single in- (
I dividual, but on a large class of in- '
dividuals or corporations, the Courts <
can give redress to the party aggrieved i
thereby. (Stanley vs Supervisors, 121 i
U. S., 551.) It is put clearly and ?
tersely in Cummings vs National ?
Bank, 101 U. S., 187 ; "When a rule or I
system of valuation is adopted by 1
those whose duty it is to make the t
ussesssaoni, wuicn is designed In >
operate unequally and to violate a i
fnndaniontal principle of the Con- i
stitution, and wlion this rule is applied ?
not solely to one individual, hut to a <
largo class of individuals or corpora- 1
tions." i
We sec that there is an essential ?
ingredient. Those whose duty it is to *
make the assessment must adopt a 1
rule or system of valuation with the '
design that it shall operate unequally (
and violate some fundamental prinei- *
pie of the Constitution. ?
What is the rule or system of taxa- '
lion adopted by the board of cquali/.u- I
tion for railroadf? The Ceneral I
Assembly of South Carolina are instructed
by the Constition to prescribe
such regulations as will secure a just
valuation for taxation of all property
under a .uniform and equal rate of
assessment and taxation. (Article P,
Section 1.) The Act passed pursuant
thereto provides that "All property
shall be valued for taxation at its true
value in money, which in all cases not
otherwise specially provided for by
law shall be as follows, to wit: For
personal property the usual selling
price on the usual terms of similar
property at administrator's or executor's
sales at the place where the
return is made, and for real property
the usual selling price on the usual
terms of similar property at sales for
partition under the order of Court ut
the place where the return is made.
If there be no selling price then what
is honestly believed could bo obtained
for the same at a fair sale under
the conditions before mentioned?''
Ceneral Statutes of So Cu. Sec 219.
Apart from the consideration that
nunn if iiujofinnN/.tii u i.-- 41-!
v< vii ?i viiu (voouooiiju 111; II AUll liy LII IN '
board on tbo proporty of complainant t
is excessive tiiis Court cannot inter- s
fere. (Stanley vs the Supervisors, i
supra.) There is no reason to think i
that the board do not, in the language t
of the Act. " honestly believe that the I
value lixed by them on this property *
is its stilling price at a fair sale." <
Indeed this last conclusion is not do- i
niod. The complainant avers that t
the property was returned by him at I
><) to <>."> per cent of its real value in I
his cstimute. And we can presume t
that when/it was raised by the board t
they acted under the statute. The I
ground of complaint is that by uni- \
form and notorious practice other i
r< al and personal proporty is assessed i
for taxation at about 50 to 00 per cent i
of its value notwithstanding the Act of t
Assembly, and that this action of the ?.
board of equalization for railroads, t
departing from this practice in the |
case of railroad property, was with i
the design, intent and purpose of i
putting the burden of tax alone on 1
railroudsand not in order to carry out i
the provision of the Act of Assembly. 1
Kvidoneo of this design is deduced (
from the course pursued with regard
toother proporty in the State, and the t
practice prevailing of assessing such i
property below its real value in money, I
a practice well known to this board <
and departed from by them in assessing i
i the property of railroads. i
In South Carolina the general mode I
of assessing properly for taxation is as <
follows : Kach county in the State is I
divided into tax districts, small terri- <
torial subdivisions, for the sake of con- |
venionco. Tho county auditor appoints 1
for each tax district three freeholders 5
resident, therein us a board of assessors. <
They meet, organize, elect a chairman '
and proceed to assess for taxation all i
the real and personal property in their i
tax district. This assessment is sent <
to the county auditor, by whom it is i
submitted to the county board of equal- i
ization, which consists of all the chairmen
of the tax district boards. This i
county board meets at the otllce of tho
auditor and examines the returns of all
tho tax district boards. If any pro- ,
porty, real or personal, has been re- i
Suirncu oeiow lis true valuo they raise
tho assessment. If abovo such valuo
they docroase it. They cannot reduce
the aggregate below tho aggregate of
all tho returns of tho tax district
boards. Tho cbairmon of tho county
boards constitute tho State board of
equalization. It in turn reviews the
action of all the county boards. It has
tho same powers as to increasing or
diminishing values that the county
boards have. Tho auditors of tho
. counties act as dorks of the county
boards, and tho Comptroller General
attends upon tho State board,
i With regard to railroad property an
entirely dilTorent method prevails.
r I Tho president and secretary of each
i, 1894.
company it. required annually to make
returns to the Comptroller (ieueral ol
the railroad property and its value.
Those returns are submitted by the
Comptroller Conceal for consideration
and action to a hoard eoiyhst.intf of
State o 111 curs, the Attorney Conceal,
the t 'omptroller Ceneral, the Secretary
of State and the State Treasurer.
Their duties are to 44 equalize the value
of the property of railroad companies
by increasing the value of the roads
and property of such company as shall
in their iudmnent. Imvn '
at too low a valuation and diminishing
the value of such as may have boon retui'iuid
at too hitfh a valuation." (Jenem!
Statutes, Section ISd. The term
here used is "equalize." ltut as there
is no aj,r}4rebate to be maintained as in
the ease of county taxes, this word
must be used with reference to the
lan^ua^e of the Constitution and must
be construed to mean to secure equality.
This board is entirely distinct in personnel
and otherwise from the other
boards above referred to.
A mass of testimony has been taken
lind has been tiled with the record with
respect to the mode and practice of
assessment by the tax district and
rounty boards, it would consume too
much time to ifo into this in detail.
The result shows that for a lone period
f time, up to recent date and perhaps
up to this time, the provisions of the
Act of Assembly have not been re^ard d
and real and personal property have
boon assessed for taxation below the
real value in money. Hut nowhere
Iocs it appear in the testimony that
lids is the result of preconcert, conui.'unco
or conspiracy between and
t mo nit the boards, such as appears in
huninin?ts vs National Hank, supra.
There is evidence of coincidence in
ipiuion and action of concurrence in
uethods and in jtencral result, but
lone whatever, that is of direct
'videneo, of preconcert in action. Such
oncert of action may possibly be inferred
from similaritv in tho result.
Mil the evidence bIiowk that although
lie hoards all assessed real and personal
property below its real value in
money the course of the several boards
aiis capricious, without lixed method
>r percentage. Although the average
if valuation was below the value in
money in all the counties concerning
A'liieh testimony was olTered, in some
if the counties parcels of land were
issessed some above and some below
lihcir true value in money, notably in
Itichlund County. Ihit is this coincilcnco
of action and result on the part
if tax district and county boards conjlusive
evidence of design to put the
burden of taxation on railroad companies?
Is it susceptible of other explanation?
It would seem that it is
Llio result of a viee in the system of
issessment. The tax district boards
nuke the first assessment. By law
Lhey must be freeholders resident in
Llio tax district. They have a direct
personal interest in a low assessment,
md their environment induces them
,o make it. When men deal with the
nterost of the Covornment and of the
iti/.en nil doubts are solved in favor of
die citizen. This must be said, however.
in explanation and perhaps in
justification of the action of these
tourds. In an agricultural community,
md in one dependent upon the well
icing of the agriculturists, it is impostible
to lix the value of lands. A succession
of bad crops will make land nnlalablo.
One good crop will create a
lomand and a selling price. So what
and may bring if sold depends not on
ts intrinsic value so much as on the
droumstanees under which it is sold.
Paxes must be paid without regard to
masons or crops. Hence the average
,'aluation designated to cover a period
if five years. If thcro be no proponlorance
of evidence showing design on
lie part of the tax district and county
isscssors to throw t.lio .... ?t...
----- . v.. XV i/lll MV/II W|1 HIT
ailroads, is there any ovidonce from
vliich such design can bo inferred on
-ho part of this board of equali/.ution
or railroads? Tho Comptrollor Gonsral,
one of this board and from his
)tlicial duties and oxperieneo tho lendne
member of tho board, probably
leductin^ and controlling its action in
lis otllcial report to tho Legislature in
1891, calls tho attention of that body to
ho low rate of assessment of much of
-lie property in the State and urtfes
ogihlation to correct the evil. And
vhon wo consider tho independent
tction of this board under a statute
mperativoly requiring them in mak11
tf assessment to take as a standard
lie true value of the property in mon>y,
and also eonsidei tho admission of
-ho bill, that the return was about bf>
icr cent of the real value, $13,000 per
nile, and that the increase to $10,000,
unking it about HO per cent, we cannot
iold that this increase in assessment
s so excessive and unjust as ncccssariy
to indicate the design and motive
sharped.
Another objection to tho action of
-he board of equalization for railroads
s that notwithstanding the fact that a
argo nart of the property of railroad
lompanies is laud, they are assessed
mnually. The State Constitution directs
that lands shall be assessed every
ivo years, and this practice i?> obsorv?d
with respect to all lands except
diose of railroad companies. This inlicat.es
design to oppress railroad coinnanies,
and at all events violates the
I Ith aim ndment. The Constitution of
South Carolina (Article 9. Section I.)
liroots the General Assembly to "provide
by law for a uniform and equal
rato of assessment and taxation." It
Lfives the General y^ssembly full dis::retion
"to prescribe such regulations
iis shall secure a just valuation for
taxation of all property." Tho General
Assembly obeyed the direction by requiring
all property to be assessed at
its true value in money. Kxcrcising
its discretion it prescribed a set of regulations,
which, in its judgment,
secured a just valuation of railroad
property for taxation. A railroad is a
unit, every part contributing to its
purposes us u wholo. If it bo a corporation
its corporate purpose is the maintaining
a railroad and all and every
part of this property must contribute
to this purpose. Its right of eminent
domain is limited to this purpose. This
unit is made up of lands, personal property,
chosos in action, easements, all
dependent upon and inseparable from
each other, deriving their value from
this inseparability, from the fact that
they contribute to this unit. Thoy
differ from every other species of property,
and the discrimination made as
ixjtween them and other corporations
and individuals iu the methods and
i instrumentality by which the value of
their property is ascertained is not invalid,
Kentucky It. K Tax (.'uses, 115
I'. S., ,'{.'17 ; State It. It. Tax Cases, 1)2
U. S., till. The mode prescribed by |
tlio Legislature of this State is to yet
at the value of the plant, that is of all
these elements yoiny to make up the j
I railroad, audio ascertain what their
combined contributions makiny up this 1
unit are worth. If they separated the I
component parts and attempted to lix I
i separate values upon them they would j
enter into an impossible task. The '
value of Km lands of a railroad depend < i
mueh on the character and condition i
and completeness of its rolling stock. '
The utility and consequent value of i
i the rolling stock depend largely upon |i
the facilities at stations and at termini, t
the amount, location and character ?>f j j
the land used therefor. i
i After careful consideration there ap- j
pears no evidence of such a design as
| will alone give this Court jurisdiction, j i
Let an order be taken authorizing 1
and instructing the receiver of the I
South Carolina Kuilway (Company to t
pay from the funds in his hands as such t
; receiver the remainder of the tax an- 1
paid and the costs of these proceed- s
' ings. ClIAHLKS 11. SlMONTON, I
Circuit Judge.
March lllth, 18511. <
The attorneys in these cases were : I
For the railroad, Messrs. Brawley a <
Barnwell and Mitchell A Smith.
For the State, the Attorney (loneral, ?
Messrs. Samuel Lord and Ira B. Jones. <
BLANI) WINS THE VICTORY. I
s
TUB KMX ATI*! INAHSBS TUB llll.L. v
Seoalor Teller Makes a Serious u
< liurge Against .lolui Sherman?1The H
Demoerais are Nearly Solid Ihe f
Measure Now (iloes lo I he President. v
Washington. March 11. ? After the s
routine morning business the Senate, n
at 12:110, resumed consideration of the
Bland seigniorage bill. Mr. Dolph o
I (Kep.) of Oregon, stated that as obieo- v
i tion had been withdrawn to the print- li
ing of the extracts whicli he had re- ii
I ferred to in his speech yesterday, he n
would consider that speech as ended, t
j Then Mr. Teller (Ken.) of Coloradoad- t
dressed the Senate in support of the fi
hill, lie denied the assumption of Mr. it
Sherman and of other Senators who w
' had argued against the hill that the
act of 1S5H) left the coinage of silver to b
I Mm discretion of tho Secretary of the t
i Treasury, and lie declared that tho act w
! was mandatory and that under it the w
Secretary should edin as many silvor o
I dollars as ho had issued Treasury I
i notes. If *1;V>,000,000 of Treasury \\
notes had heen issued they $ I 000,000 a
of silver dollars should he coined for 1
the redemption of the Treasury notes. I
1 le claimed that thediiTerenee between t
i the purchase price of tho silver bullion c
! and its mint value should he put into u
j money uml used for currant expenses c
?because the net declared that the
seigniorage should he turned into the h
Treasury and he also argued that the o
j proper execution of tho law required li
that there should ho for every dollar of 1
! Treasury notes, a silver dollar lying in t
! the Treasury, ready to be paid out to t
| the man who demanded it in exchange t
for Treasury notes. a
There were one or two other points o
in Sherman's speech which he desired t
to contradict. One of them was the
statement that there was a hoard of tl
Ml.000.000 of silver dollars lying idle li
in tho Treasury. ''Therein no hoard
of that kind in the Treasury," Toller t<
asserted with emphasis. "'I'lio state- I
mont is an untruth. Mr. Sherman S
spoke of it as an idle hoard. There is t<
I no idle money in tho Treasury of the
United States. There has been no idle tl
silvor money in the Treasury except h
j that which lies behind the Treasury e<
1 notes, to the extent of 000.000. Tho
statement mudo horo by a member of ?
tho committee on finunce (Mr. Shor- b
man) and sent broadcast to tho world t;
that wo have a hoard of $!M,(M)(),i>00 of n
ido silver money in tho Treasury is unworthy
a place in this Senate. It is
absolutely untrue, and is known to bo |,
untrue by every mombor of this body. ?
And yot that is tho kind of food that a
is fed to tho people by those who put 0
this country on the gold standard ; and ]j
who are not satisfied with having do- a
stroyed tho industries of tho country, S(
but are now attempting to disgrace us |
as Senators, by showing that wo arc e
supporting a bill infamous in its char- p
actor, and by misrepresenting the facts ^
to the people of tho world. This do- H
bate has been most unfair, as debate p
has always boon on the part of tho men ,j
who advocate tho gold standard. It
has been unfair in many respects. It t
is unfair, or else it lacks in intelligence; |(
and frequently it is unfair and lacks in |<
intelligence also. Kvery dollar of sil- v
vor money that has been coined is ^
doing money duty, and is doing it with p
infinitely moro potency and power than
anv gold money that is in circulation j
in the United States. A more unfair v
and untruthful statement could not a
have been made."
Mr. Goorgo (l)oin.) of Mississippi ar- ,,
guod in support of tho bill, although ho
admitted that it was 14 artificially ^
drawn, inapt in expression and with ?
some ambiguity in it." c
It was not, he said, a freo coinage t
measure, lio wished that it wore if p
there was any chance of its becoming
law. The bill proposed only to require ?<
in specie terms the coinage of silver a
already purchased, already owned by _
the government and already required
by law to he coined.
While Mr. George was still speaking,
tho hour of 2 o'clock arrived, and then 1
Mr. Harris (I)ein.) of Tennessee rose
,..wl /l....... i - Vl
...... hum. 111 uriitirunuuu Willi id"
terms of unanimouH consent to voto to ^
bo tukon on Mr. Allison's motion, to
reconsider the. voto ordering the bill to ^
a third reading. The vote was taken W
and tlie motion was disagreed to?yeas, 0
28; nays. !."?, as f allows Yeas?Al- '
drich, Allison. Urico, CatTery, Caroy, *
Chandler, Cullom. Davis, Dolph, Fryo, a
Oallinger, Hale, Ilawley, 1 fear, Lodge. J
McMillan, MePherson. Manderson,
Mitchell, (Wis.) Morrill, Palmer, I*roc- |
tor, Quay, Smith, Stockbridgo, Vilas, '
Washburn, Wilson.?28.
Nays - Allen, Berry, Blackburn,
Blanchard, Butler. Call, Caindon. Cock* >
roll, Coke, Colquitt, Daniel Dubois, (
Faulkner. Gibson Gordon Hanshrough, i
Harris, Hill, Irby, .lones, (Arkansas), i
Kyle, Lindsay, Martin. Mills, Mitchell, 1
Oregon), Morgan, Murphy, Pasco, 1
Potter, Perkins, Pettigrow, Power, ?
i Pugh, Hansom, Iloach, Shoup, Squire, <
i Stewart, Teller, TurpiOj Vest, Voor* i
i I hoes, Whito, Woleott 4"). i
A. -jj
?I
,
NO 3(5.
Tho Democratic Senators who voted
in the nlllrmutlvo wore : lJrioe, Caffery ,
Md'horson, i'ulmer, Smith und Vitus.
The llepuhlicuns who voted in tho nefrutivo
worn: Dubois. Uunsbrou^h,
M itchcll, of Oregon : Pottigrew, Power,
Stump, Squire, Stowurt, Toller, una
Wolcott. Tho tnroo Populist Senators,
Allfll. Kvleuild Poller mi
Manderson (Hep.) of Nebraska then
moved to refer too hill to the committee
on tlnunce with instructions to
Amend it ho as to provide that the silver
certificates shall bo increased onlj
in anticipation or in lieu of the so ifflioruge.
lie said that tlio bill hud
>een characterized even by its friends
is crude, rough and ungrumniaticul,
md tiiat the de)>ate liad shown that
hose who understood the English language
wore at sea as to what the bill
(leant. Mandorson's motion was faceted?yeas,
27 ; nays l-i.
Then it was proposed by Harris to
ihrogute the ugreeineht tiiat tlio remiindor
of the discussion be under the
ive minute rule. He proposed tiiat
he debate be general, a vote to bo
aken at 2 o'clock to-morrow on the
mssage of the hill. Unanimous conent
was given and George resumed
lis urirument in support of the bill.
George was followed by Carey (lieu.j
>f Wyoming, who argued against tig
ill, and then at 5.25, after a short eiicutivo
session, the Senate adjourned.
Washington, March 15.? In tlio
innate to-day at 2:30, the Bland seigniirage
bill was taken up and Carey (Hep )
f Wyoming continued his spoeh begun
esterday against it. Ho cnaracterizid
tlio bill as the worst blow aimed at
ilver since the demonitization of siler
in 1875.
The next speech on tlio subject was
nude by Dubois (Hep.) of Idaho. Ho
aid that he took no comfort in voting
or tiie bill. It was not the kind of silor
legislation that suited him. He
hould like to vote for a free coinage
ncasure.
The next speaker was Mitchell \ Rep.)
f Oregon. He said that lie should
ote for the bill, not because lie bolovod
it went so fur as it ought to go,
ii the interest of silver as a money
lOtJLl. llllt. hnHIIIIUil ft ??
lie legislative checker board in the
ho right direction. Like tiio Senator
roni Idaho, ho would much prefer that
t was a free coinage bill ; and then ho
on Id vote for it witii great pleasure.
I 'aimer ( Doni.) of i II ion is opposed tho
ill, and quoted Howitt's statement
hat if proposed to coin a vacuum. It
'as, indeed, lie said, a vacuum, for it
'as admitted that if tho whole mass
f silver purchased under tho act of
85)0, wore put on tho market today it
rould bring millions less than tho
mount necessary to discharge tho
Yousury notes issued for its purchase,
le believed the bill to be so defective
hat tho silver which it required to be
oincd would remain inert in the Treasry,
and that not a single silver dollar
mild bo put into circulation under it.
I'ettigrow (Rep.) of South Dakota,
ad just began an argument in favor
f tho bill, when Harris rose, and in
lis most impressive tones said : " Mr.
'resident, the hour of 2 is recorded by
hat clock (pointing to the clock over
ho main doorway) and at that hour
ho unanimous agreement of the Sento
is that the final vote sliull be taken
n tiio passage of this bill. 1 ask for
hat vote."
Davis (Rep.) of Minnesota asked
hat 1 'etth'i'ew utwmld i??? ??1
nished his speech,
Harris: I object. If I wore to yield
> the Senator from South Dakota,
would feel bound to yield to other
onators. I yield to nobody. (Laugh3I\)
Kyle (Dep.) of South Dakota asked
bat Pottigrow might be allowed to
avo all his speech printed in the reord.
The presiding officer, Vilas, (Dom.)
f Wisconsin, declared the question to
o. shall the bill pass? The vote was
iken and the bill was passed?yeas 44,
ays .41.
a Mild Ukuuke.?In a small New
'.ngland village there lives a man
ained Jenkins Sanderson, whoso enorious,
ungainly figure and forbiding
xpression of countenance seem to boo
his real gentleness and good nature
nd make him an object of distrust and
ometimes oven of horror to strangers,
lis wife is a thin, prim old lady, the
mbodimont of neatness, and exeoedngly
quiet in her manners. She was
aking tea one summer afternoon with
neighbor who had anew "summer
murder," a lady of hysterical tononoies.
As the guests wore seated round the
able, the summer boarder chanced to
t>ok out of the window and saw Jen:ins
Sanderson approaching the house
nth a mcsssage for his wife. It was
ho summer l>oardor's first sight of
iim.
"Oh, mercy on us !" she exclaimed
n shril dismay, dropping her teacup
/ith a clatter : " just see ! Who's that
,wful looking man coming up the
?ath ? lie has frightened mo utmost
lit of my wits !"
The embarrassment of the other
nests was painful for a moment, but
o longer. Mrs. Sanderson gazed
almly out of the window and then
urned her mild glance upon the hysorical
boarder.
" Why, ma'am," she said, tranauilr.
11 wit is my good husband. Hois an
wful looking man, but God made him 1"
- Youch's Companion.
?^ ~ ?
Tho United States Department of
Igricultural is about to issue a farmer's
lulletin on fertilizers for cotton. This
iiilletin has been prei?ared by Dr. J.
>1. McHryde, ('resident of the Virginia
Agricultural (Allege and director of
Virginia Kxporlmental Station, and
fives a concise account of tho numerous
xpcrimonts with fertilizers in cotton
nado under his supervision in South
Carolina. It also contains directions
is tho selection, compounding and ap>lication
of fertilizers for this crop.
I'll? bulletin will be sent on application
o tho Sccrotary of Agriculture, \Valdington,
D. C.
?The Bank of Chester assigned last
veok to John J. Hemphill and J. I.ylos
lloon, for the protection of creditors
it large. President ,1. J. MeClure had
just returned from New York, whore
:io wont to get funds to carry tho bank
[.brought the summer. After a full
consideration of tho situation the
lireetors decided to close tho bank. The
iepoeitors will bo nald off in full and
the stockholders will not rfuffer.