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all its intangible values and its use in, U. S. 701, 28 L. ed. 569, 4 Sup. Ct. Rep. interstate commerce, necessarily, and as 663; Walston v. Nevin, 128 C. S. 578, a matter of law, assesses benefits upon 32 L. ed. 544, 9 Sup. Ct. Rep. 192; petitioners' personal property.

Mobile County v. Kimball, 102 U. S. Chicago, M. & St. P. R. Co. v. Phillips, 691, 26 L. ed. 238; Spencer v. Merchant, 111 Iowa, 377, 82 N. W. 787; Chatham 125 U. S. 345, 31 L. ed. 763, 8 Sup. Ct. County v. Seaboard Air Line R. Co. 133 Rep. 921; Lee v. Central of Georgia R. N. C. 216, 45 S. E. 566.

Co. 252 U. S. 109, 64 L. ed. 482, 40 Sup. The questions involved are grave and Ct. Rep. 254; Withnell v. Ruecking important. Can a country highway of Constr. Co. 249 U. S. 63, 63 L. ed. 479, this kind be built by local assessments 39 Sup. Ct. Rep. 200; Hancock levied upon a mere easement and the Muskogee, 250 U. S. 454, 63 L. ed. 1081, use of the same by a railroad company? | 39 Sup. Ct. Rep. 528; Pullman's Palace The contemplated highway is a public Car Co. v. Pennsylvania, 141 U. S. 18, highway, built for the use of the coun- 35 L. ed. 613, 3 Inters. Com. Rep. 595, 11 ty and the public in general.

Sup. Ct. Rep. 876; King v. Portland, 184 Gray, Limitations of Taxing Power, $ U. S. 61, 46 L. ed. 431, 22 Sup. Ct. Rep. 1865, note 85; Detroit, G. H. & M. R. 290; Willoughby v. Chicago, 235 U. S. Co. v. Grand Rapids, 106 Mich. 13, 28 45, 59 L. ed. 123, 35 Sup. Ct. Rep. 23; L.R.A. 793, 58 Am. St. Rep. 466, 63 N. Baltimore Traction Co. v. Baltimore W. 1007; Philadelphia v. Philadelphia, Belt R. Co. 151 U. S. 137, 38 L. ed. 102, W. & B. R. Co. 33 Pa. 43; Bridgeport 14 Sup. Ct. Rep. 294; Minnesota Iron v. New York & N. H. R. Co. 36 Conn. Co. v. Kline, 199 U. S. 593, 50 L. ed. 255, 4 Am. Rep. 63; Junction R. Co. v. 322, 26 Sup. Ct. Rep. 159, 19 Am. Neg. Philadelphia, 88 Pa. 424; Mt. Pleasant Rep. 625. V. Baltimore & 0. R. Co. 138 Pa. 365, Railway property is subject to assess11 L.R.A. 520, 20 Atl. 1052; Chicago, R. ment to help pay cost of constructing a I. & P. R. Co. v. Ottumwa, 112 Iowa, local public improvement where the evi300, 51 L.R.A. 763, 83 N. W. 1074; Bos-dence shows that it will be benefited ton v. Boston & A. R. Co. 170 Mass. 95, thereby. 49 N. E. 95; Re Gates, 5 Silv. Sup. Ct. Cleveland, C. C. & St. L. R. Co. v. 390, 8 N. Y. Supp. 247; Allegheny City Porter, 210 'U. S. 178, 52 L. ed. 1012, 28 v. Western Pennsylvania R. Čo. 138 Pa. Sup. Ct. Rep. 647; Branson v. Bush, 375, 21 Atl. 763; State, New Jersey R. & supra; Bell's Gap R. Co. v. Pennsylvania, Transp. Co. Prosecutor, v. Elizabeth, 37 134 U. S. 237, 33 L. ed. 895, 10 Sup. Ct. N. J. L. 330.

Rep. 533; Louisville & N. R. Co. v. BarMr. John J. DuLaney argued the cause, 49 L. ed. 819, 25 Sup. Ct. Rep. 466;

ber Asphalt Paving Co. 197 U. S. 430, and, with Mr. A. D. DuLaney, filed a Illinois C. R. Co. v. Decatur, 147 U. S. brief for defendant in error:

190, 37 L. ed. 132, 13 Sup. Ct. Rep. 293; The Arkansas supreme court has up-i Missouri P. R. Co. v. Conway County held the correctness of using the “bene- Bridge Dist. 134 Ark. 292, 204 S. W. fits” basis of assessment in addition to 630; Oates v. Cypress Creek Drainage the instant case.

Dist. 135 Ark. 152, 205 S. W. 293; Hines Patterson v. Road Improv. Dist. 143 v. Road Improv. Dist. 145 Ark. 382, Ark. 44, 219 S. W. 341; Wilkinson v. 224 S. W. 817; St. Louis & S. F. R. Co. St. Francis Road Improv. Dist. 141 Ark. v. Ft. Smith & V. B. Bridge Dist. 113 164, 216 S. W. 304.

Ark. 493, 168 S. W. 1066; Chicago, R. The franchise value and personal prop- I. & P. R. Co. v. Road Improv. Dist. 137 erty of the railway company were not Ark. 587, 209 S. W. 725. included in the assessment of benefits The railway property in this case will by the assessors in this case.

be benefited by the construction of the Branson v. Bush, 251 U. S. 184, 64 proposed highway as a matter of law. L. ed. 218, 40 Sup. Ct. Rep. 113.

Bush v. Delta Road Improv. Dist. 141 This court will not review purely state Ark. 247, 216 S. W. 691; Missouri P. questions which plaintiffs in error seek R. Co. v. Conway County Bridge Dist. to bring into this case.

142 Ark. 1, 218 S. W. 189; Burr v. Cleveland & P. R. Co. v. Cleveland, Beaver Dam Drainage Dist. 145 Ark. 51, 235 U. S. 50, 59 L. ed. 127, 35 Sup. Ct. 223 S. W. 362; Alcorn v. Bliss-Cook Oak Rep. 21; Chesapeake & O. R. Co. v. Co. 133 Ark. 118, 201 S. W. 797; Moore McDonald, 214 U. S. 191, 53 L. ed. 963, v. Long Prairie Levee Dist. 98 Ark. 113, 29 Sup. Ct. Rep. 546; Marvin v. Tront, 135 S. W. 819; Davies v. Chicot County 199 U. S. 212, 50 L. ed. 157, 26 Sup. Ct. Drainage Dist. 112 Ark. 357, 166 S. W. Rep. 31; Hagar v. Reclamation Dist. 111 | 170; Hill v. Echols, 140 Ark. 474, 215 S.

Co. v.

W. 882; Branson v. Bush, 251 U. S. 184, , 40 Sup. Ct. Rep. 6; Keeney v. New York, 64 L. ed. 218, 40 Sup. Ct. Rep. 113; 222 U. S. 535, 56 L. ed. 305, 38 L.R.A. Spencer v. Merchant, 125 U. S. 345, 31 (N.S.) 1139, 32 Sup. Ct. Rep. 105. L. ed. 763, 8 Sup. Ct. Rep. 921; Phillip Plaintiffs in error have not been disWagner v. Leser, 239 U. S. 207, 60 L. ed. criminated against unfairly. 230, 36 Sup. Ct. Rep. 66; Houck v. Branson v. Bush, 251 U. S. 184, 64 Little River Drainage Dist. 239 U. S. 254, L. ed. 218, 40 Sup. Ct. Rep. 113; Mer$60 L. ed. 266, 36 Sup. Ct. Rep. 58; Fall- chants' & M. Nat. Bank v. Pennsylvania, brook Irrig. Dist. v. Bradley, 164 U. S. 167 U. S. 461, 42 L. ed. 236, 17 Sup. Ct. 112, 41 L. ed. 369, 17 Sup. Ct. Rep. 56; Rep. 829; Trimble v. Seattle, 231 U. S. Bauman v. Ross, 167 U. S. 548, 42 L. 683, 58 L. ed. 435, 34 Sup. Ct. Rep. 218; ed. 270, 17 Sup. Ct. Rep. 966; Davidson Walston v. Nevin, 128 Ū. S. 578, 32 L. v. New Orleans, 96 U. S. 97, 24 L. ed. ed. 544, 9 Sup. Ct. Rep. 192. 616.

On due process of law see: The finding of the board of assessors Davidson v. New Orleans, 96 U. S. and commissioners that the property of 97, 24 L. ed. 616; Green v. Frazier, 253 the railway company herein will be bene- U. S. 233, 64 L. ed. 878, 40 Sup. Ct. fited as a matter of fact, and the ap- Rep. 501; Giozza v. Tiernan, 148 U. S. proval of such finding by the highest 657, 37 L. ed. 599, 13 Sup. Ct. Rep. 721; court in Arkansas, are conclusive on this Holden v. Hardy, 169 U. S. 366, 42 L. court,

ed. 780, 18 Sup. Ct. Rep. 383; Ochoa v. Fallbrook Irrig. Dist. v. Bradley, 164 Hernandez y Morales, 230 U. S. 161, 57 U. S. 112, 41 L. ed. 369, 17 Sup. Ct. Rep. L. ed. 1437, 33 Sup. Ct. Rep. 1003; 56; Spencer v. Merchant, 125 U. S. 345, Turpin v. Lemon, 187 U. S. 51, 47 L. ed. 31 L. ed. 763, 8 Sup. Ct. Rep. 921. 70, 23 Sup. Ct. Rep. 20; Norwood v.

Proper legal notice was given, as re- Baker, 172 U. S. 269, 43 L. ed. 443, 19 quired by the statute.

Sup. Ct. Rep. 187; Kennard v. Louisiana, Ballard v. Hunter, 204 U. S. 241, 51 92 U. S. 480, 23 L. ed. 478; Leeper v. L. ed. 461, 27 Sup. Ct. Rep. 261; Huling Texas, 139 U. S. 462, 35 L. ed. 225, 11 v. Kaw Valley R. & Improv. Co. 130 Sup. Ct. Rep. 577; Kilbourn v. ThompU. S. 559, 32 L. ed. 1045, 9 Sup. Ct. Rep. son, 103 U. S. 168, 26 L. ed. 377; Walker 603; Winona & St. P. Land

v. Sauvinet, 92 U. S. 90, 23 L. ed. 678. Minnesota, 159 U, S. 526, 40 L. ed. 247, Was the assessment of $67,900 worth 16 Sup. Ct. Rep. 83; Paulsen v. Port- of benefits on the railway property, unland, 149_U. S. 30, 37 L. ed. 637, 13 der all the facts of this case, so arbiSup. Ct. Rep. 750.

trary, unjust, capricious, and confiscaThe state can classify property for tory as to deprive the railway company purposes of taxation.

of its property without due process of F. S. Royster Guano Co. v. Virginia, law, as forbidden by the 14th Amend253 U. S. 412, 64 L. ed. 989, 40 Sup. Ct. ment? Rep. 561; Watson v. State Comptroller, Houck v. Little River Drainage Dist. 254 U. S. 122, ante, 170, 41 Sup. Ct. 239 U. S. 262, 265, 60 L. ed. 273, 274, 36 Rep. 44; Lowe v. Kansas, 163 U. S. 81, Sup. Ct. Rep. 58; Goldsmith v. George 41 L. ed. 78, 16 Sup. Ct. Rep. 1031; G. Prendergast Constr. Co. 252 U. S. 12, Tinsley v. Anderson, 171 U. S. 101, 43 64 L. ed. 427, 40. Sup. Ct. Rep. 274; EmL. ed. 91, 18 Sup. Ct. Rep. 805; Atchi- bree v. Kansas City & L. B. Road Dist. son, T. & S. F. R. Co. v. Matthews, 174 240 U. S. 242, 60 L. ed. 624, 36 Sup. Ct. U. S. 105, 43 L. ed. 913, 19 Sup. Ct. Rep. Rep. 317; Withnell v. Ruecking, Constr. 609; American Sugar Ref. Co. v. Louisi- Co. 249 Ú. S. 63, 63 L. ed. 479, 39 Sup. ana, 179 U. S. 89, 45 L. ed. 102, 21 Sup. Ct. Rep. 200; Hancock v. Muskogee, 250 Ct. Rep. 43; Memphis Gaslight Co. v. U. S. 454, 63 L. ed. 1081, 39 Sup. Ct. Rep. Taxing Dist. 109 Ú, S. 398, 27 L. ed. 528; Branson v. Bush, supra; Mt. St. 976, 5 Sup. Ct. Rep. 205; Bell's Gap R. Mary's Cemetery Asso. v. Mullins, 248 Co. v. Pennsylvania, 134 U. S. 232, 33 U. S. 501, 63 L. ed. 383, 39 Sup. Ct. Rep. L. ed. 892, 10 Sup. Ct. Rep. 533; St. 173; Phillip Wagner v. Leser, 239 U. S. Louis Southwestern R. Co. v. Arkansas, 216, 60 L. ed. 236, 36 Sup. Ct. Rep. 66; 235 U. S. 350, 59 L. ed. 265, 35 Sup. Ct. Wagner v. Covington, 251 U. S. 95, 64 Rep. 99; Branson v. Bush, 251 U. S. 184, L. ed. 157, 40 Sup. Ct. Rep. 94; St. 64 L. ed. 218, 40 Sup. Ct. Rep. 113; | Louis Southwestern R. Co. v. Arkansas, Bauman v. Ross, 167 U. S. 589, 42 L. ed. 235 U. S. 350, 59 L, ed. 265, 35 Sup. Ct. 288, 17 Sup. Ct. Rep. 966; Fallbrook Rep. 99; Shaffer v. Carter, 252 U. S. 37, Irrig. Dist. v. Bradley, 164 U. S. 176, 41 64 L. ed. 445, 40 Sup. Ct. Rep. 226; L. ed. 394, 17 Sup. Ct. Rep. 56; Maxwell American Mfg: Co. v. St. Louis, 250 U. v. Bugbee, 250 U. S. 525, 63 L. ed. 1124, S. 463, 63 L. ed. 1087, 39 Sup. Ct. Rep. 522; Henderson Bridge Co. v. Hender- ed. 230, 36 Sup. Ct. Rep. 66; Withnell son, 173 U. S. 613, 43 L. ed. 830, 19 Sup. v. Ruecking Constr. Co. 249 U. S. 71, Ct. Rep. 553; Kelly v. Pittsburgh, 104 63 L. ed. 484, 39 Sup. Ct. Rep. 200. U. S. 78, 26 L. ed. 658; Fallbrook Irrig. The judgment of the road commissionDist. v. Bradley, 164 U. S. 176, 41 L. ers and assessors should be respected. ed. 394, 17 Sup. Ct. Rep. 56; Southern Brushaber v. Union P. R. Co. 240 U. P. Co. v. Bogert, 250_U. S. 483, 63 L. S. 1, 60 L. ed. 493, L.R.A.1917D, 414, 36 ed. 1099, 39 Sup. Ct. Rep. 533; Chicago Sup. Ct. Rep. 236, Ann. Cas. 1917B, 113; & E. I. R. Co. v. Collins Produce Co. Spring Valley Waterworks v. Schottler, 249 U. S. 186, 63 L. ed. 552, 39 Sup. Ct. 110 U. S. 354, 28 L. ed. 176, 4 Sup. Ct. Rep. 189; Western U. Teleg. Co. v. Atty. Rep. 48; Missouri P. R. Co. v. Monroe Gen. 125 U. S. 530, 31 L. ed. 790, 8 Sup. County Road Improv. Dist. 137 Ark. 573, Ct. Rep. 961.

209 S. W. 728; Rogers v. Highway ImThe procedure was lawful under a val- prov. Dist. 139 Ark. 325, 213 S. W. 749; id statute, and the road district was Board of Improvement y. Southwestern validly organized pursuant thereto, Gas & E. Co. 121 Ark. 105, 180 S. W.

Jett Bros. Distilling Co. v. Carrollton, | 764; Oates v. Cypress Creek Drainage 252 U. S. 1, 64 L. ed. 421, 40 Sup. Ct. Dist. 135 Ark. 156, 205 S. W. 293; AlRep. 256; Kelly v. Pittsburgh, 104 U. S. corn v. Bliss-Cook Oak Co. 133 Ark. 78, 26 L. ed. 658.

125, 201 S. W. 797; Wilkinson v. Road The railway company had proper legal Improv. Dist. 141 Ark. 168, 216 S. W. notice, a chance to be heard on the ques- 304; Missouri P. R. Co. v. Conway Countion of amount of assessment of bene- ty Bridge Dist. 142 Ark. 1, 218 S. W. fits, and the right of appeal.

189; St. Louis & S. F. R. Co. v. Ft. Smith Embree v. Kansas City & L. B. Road & V. B. Bridge Dist. 113 Ark. 496, 168 Dist. 240 U. S. 242, 60 L. ed. 624, 36 S. W. 1066; Louisville N. R. Co. v. Sup. Ct. Rep. 317; Lent v. Tillson, 140 Barber Asphalt Paving Co. 197 U. S. U. S. 316, 35 L. ed. 419, 11 Sup. Ct. Rep. 433, 49 L. ed. 819, 25 Sup. Ct. Rep. 466; 835; Pittsburgh, C. C. & St. L. R. Co. v. Nettles v. Hazelwood Road Improv. Dist. Backus, 154 U. S. 421, 38 L. ed. 1031, 144 Ark. 632, 223 S. W. 399; Mattingly 14 Sup. Ct. Rep. 1114; Palmer v. Mc-v. District of Columbia, 97 U. S. 692, Mahon, 133 U. S. 660, 33 L. ed. 772, 10 24 L. ed. 1100; Hagar v. Reclamation Sup. Ct. Rep. 324; Walton v. Nevin, 128 Dist. 111 U. S. 701, 28 L. ed. 569, 4 Sup. U. S. 578, 32 L. ed. 544, 9 Sup. Ct. Rep. Ct. Rep. 663. 192; Fallbrook Irrig. Dist. v. Bradley, 164 The assessment of the benefits and U. S. 112, 41 L. ed. 369, 17 Sup. Ct. Rep. levy of a special tax thereon, on the 56; Hagar Reclamation Dist. 111 U. S. railway property, does not violate the 701, 28 L. ed. 569, 4 Sup. Ct. Rep. 663; interstate commerce clause of the United Bauman v. Ross, 167 U. S. 548, 42 L. States Constitution. ed. 270, 17 Sup. Ct. Rep. 966; Hibben v. Wells, F. & Co. v. Nevada, 248 U. S. Smith, 191 U. S. 310, 48 L. ed. 195, 24 | 165, 63 L. ed. 190, 39 Sup. Ct. Rep. 62; Sup. Ct. Rep. 88; Spencer v. Merchant, St. Louis Southwestern R. Co. v. Arkan125 U. S. 345, 31 L. ed. 763, 8 Sup. Ct. sas, 235 U. S. 350, 59 L. ed. 265, 35 Sup. Rep. 921 ; Wells, F. & Co. v. Nevada, 248 Ct. Rep. 99; Wisconsin & M. R. Co. v. U. S. 165, 63 L. ed. 190, 39 Sup. Ct. Rep. Powers, 191 U. S. 379, 48 L. ed. 229, 24 62; Soliah v. Heskin, 222 U. S. 523, 56 Sup. Ct. Rep. 107; Underwood TypeL. ed. 294, 32 Sup. Ct. Rep. 103; Pear-writer Co. v. Chamberlain, 254 U. S. 113, son v. Yewdall, 95 U. S. 294, 24 L. ed. ante, 165, 41 Sup. Ct. Rep. 45; Atlantic 436; Turner v. Wade, 254 U. S. 64, ante, & P. Teleg. Co. v. Philadelphia, 190 V. 134, 41 Sup. Ct. Rep. 28; Mt. St. Mary's S. 160, 47 L. ed. 995, 23 Sup. Ct. Rep. Cemetery Asso. v. Mullins, 248 U. S. 501, 817; Robbins v. Taxing Dist. 120 U. S. 63 L. ed. 383, 39 Sup. Ct. Rep. 173; | 489, 30 L. ed. 694, 1 Inters. Com. Rep. Davidson v. New Orleans, 96 U. S. 97, 24 45, 7 Sup. Ct. Rep. 592; Gloucester FerL. ed. 616; Londoner v. Denver, 210 U. S. ry Co. v. Pennsylvania, 114 U. S. 196, 380, 52 L. ed. 1110, 28 Sup. Ct. Rep. 708. 29 L. ed. 158, 1 Inters. Com. Rep. 382,

In the absence of clear proof to the 5 Sup. Ct. Rep. 826; Ficklen v. Taxing contrary, the validity of the assessment Dist. 145 U. S. 1, 36 L. ed. 601, 4 Inters. on the railway property in this case is Com. Rep. 79, 12 Sup. Ct. Rep. 810; presumed.

Western U. Teleg. Co. v. Texas, 105 U. Hines v. Road Improv. Dist. 145 Ark. S. 460, 26 L. ed. 1067; Cleveland, C. C. 382, 224 S. W. 817; Mt. St. Mary's Ceme- & St. L. R. Co. v. Backus, 154 U. S. 439, tery Asso. v. Mullins, 248 U. S. 505, 63 38 L. ed. 1041, 4 Inters. Com. Rep. 677, L. ed. 383, 39 Sup. Ct. Rep. 173; Phillip 14 Sup. Ct. Rep. 1122; Adams Exp. Co. Wagner v. Leser, 239 U. S. 207, 60 L. v. Ohio State Auditor, 105 U. S. 194, 41 L. ed. 683, 17 Sup. Ct. Rep. 305; Galves- equal, arbitrary, unreasonable, and in ton, H. & S. A. R. Co. v. Texas, 210 U. violation of the due process and eqnal S. 217, 52 L. ed. 1031, 28 Sup. Ct. Rep. protection clauses of the 14th Amend638; Union Tank Line Co. v. Wright, ment. The state courts held to the con249 U. S. 275, 63 L. ed. 602, 39 Sup. Ct. trary, and in effect declared the statue Rep. 276; Postal Teleg. Cable Co. v. providing for the road improvement disAdams, 155 U. S. 688, 39 L. ed. 311, 5 trict authorized the action taken by the Inters. Com. Rep. 1, '15 Sup. Ct. Rep. board, and that, so construed, it was a 268, 360; Philadelphia & R. R. Co. v. [660] valid enactment. 139 Ark. 424, Pennsylvania, 15 Wall. 232, 21 L. ed. 215 S. W. 656, 217 S. W. 773. The valid161; New York, L. E. & W. R. Co. v. ity of the statute having been adequately Pennsylvania, 158 U. S. 431, 39 L. ed. challenged, the cause is properly here 1043, 15 Sup. Ct. Rep. 896; Kansas City, upon writ of error, and the petition for Ft. S. & M. R. Co. v. Botkin, 240 U. S. certiorari will be denied. 227, 60 L. ed. 617, 36 Sup. Ct. Rep. 261; The settled general rule is that a state Pulaski County Bd. of Equalization legislature “may create taxing districts Cases, 49 Ark. 533, 6 S. W. 1.

to meet the expense of local improve

ments, and may fix the basis of taxation Mr. Justice McReynolds delivered the without encountering the 14th Amendopinion of the court:

ment unless its action is palpably arbiProceeding under Act 338, 1915 Ses-trary or a plain abuse.” Gast Realty & sion, Arkansas legislature, the county Invest. Co. v. Schneider Granite Co. 240 court created and fixed the [659] bound-U. S. 55, 60 L. ed. 523, 36 Sup. Ct. Rep. aries of "road improvement district No. 254; Houck v. Little River Drainage 6 of Little River county.” They include Dist. 239 U. S. 254, 262, 60 L. ed. 266, approximately 25,000 acres, and within 273, 36 Sup. Ct. Rep. 58. Ordinarily, them there are 9.7 miles of main track the levy may be upon lands specially railroad owned and operated by pe- benefited according to value, position, titioners, Kansas City Southern Railway area, or the front-foot rule. French v. Company and Texarkana & Fort Smith Barber Asphalt Paving Co. 181 U. S. Railway Company, together with the 324, 342, 45 L. ed. 879, 889, 21 Sup. Ct. corresponding right of way, covering Rep. 625; Cass Farm Co. v. Detroit, 181 130 acres, and requisite station build. U.S. 396, 397, 45 L. ed. 914, 915, 21 Sup. ings.

Ct. Rep. 644; Louisville & N. R. Co. r. Little River county is distinctly agri- Barber Asphalt Paving Co. 197 U. S. cultural, has an area of 546 square 430, 49 L. ed. 819, 25 Sup. Ct. Rep. 466; miles, and 16,000 inhabitants. The im- Withnell v. Ruecking Constr. Co. 249 C. provement district was created for the S. 63, 63 L. ed. 479, 39 Sup. Ct. Rep. purpose of constructing 11.2 miles of 200; Hancock v. Muskogee, 250 U. S. gravel road through taxation upon real | 454, 63 L. ed. 1081, 39 Sup. Ct. Rep. property, defined by the statute as “land, | 528; Branson v. Bush, 251 U. S. 182, 64 improvements thereon, railroads, rail. L. ed. 215, 40 Sup. Ct. Rep. 113. road right of way and improvements If, however, the statute providing for thereon, including public buildings, the tax is "of such a character that sidetracks, etc., and tramroads."

there is no reasonable presumption that A duly appointed board assessed the substantial justice generally will be benefits to plaintiff in error's property done, but the probability is that the on account of the proposed road at parties will be taxed disproportionately $7,000 per mile of main track,-$67,900. to each other and to the benefit conThey divided the farming lands into five ferred, the law cannot stand against the zones, determined by distance from the

complaint of one so taxed in fact." highway, and assessed uniform benefits Gast Realty & Invest. Co. v. Schneider upon all within the same zone without Granite Co. supra. regard to improvements or market value,

The statute under consideration pre--in the first, $12 per acre, second, $10, scribes no definite standard for determthird, $8, fourth, $6, and fifth, $1. Town lots were likewise assessed without refining benefits from proposed improveerence to value or improvements at $10, ments. The assessors made estimates as $15, $20, and $25 each, according to lo- to farm lands and town lots according cation. A pipe line, telephone line, and to area and position, and wholly without telegraph line were severally assessed at regard to their value, improvements $2,500, $300, and $300 per mile, without thereon, or their present or prospective any designated basis.

On the other hand, disregarding Petitioners duly maintained that the both area and position, they undertook assessment upon their property was un- to estimate benefits to the property of 1156

256 T. S.

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plaintiffs in error without disclosing any for damages resulting from negligent delay basis therefor, but apparently according in delivering a message while its telegraph to some vague speculation as to present system was, pursuant to the joint resoluworth and possible future increased re-proclamation of the President of July 22,

tion of Congress of July 16, 1918, and the ceipts from freight and passengers 1918, in the exclusive possession and con[661] which would enhance its value, trol of the Federal government, and was considered as a component part of the being operated by the Postmaster General. system.

Telegraphs liability proclamation Obviously, the railroad companies of President government operahave not been treated like individual tion. owners, and we think the discrimination 2. The provision in the proclamation so palpable and arbitrary as to amount of the President of July 22, 1918, taking to a denial of the equal protection of the over the telegraphs, that “until and except law. Benefits from local improvements from time to time by general or special

so far as said Postmaster General shall must be estimated upon contiguous orders otherwise provide, the owners, manproperty according to stand- agers, board of directors, receivers, officers, ard which will probably produce approx- and employees of the various telegraph and imately correct general results. To say telephone systems shall continue the operathat 9.7 miles of railroad in a purely tion thereof in the usual and ordinary farming section, treated as an aliquot

course of the business of said systems, in part of the whole system, will receive associations, organizations, owners, or man.

the names of their respective companies, benefits amounting to $67,900 from the construction of 11.2 miles of gravel road the telegraph companies open to suit for

ager, as the case may be," does not leave seems wholly improbable, if not impos- damages resulting from negligent delay in sible. Classification, of course, is per- the transmission of a message while under missible, but we can find no adequate government control. This provision is in reason for what has been attempted in no way inconsistent with holding that the the present case. F. S. Royster Guano President took possession of and operated Co. v. Virginia, 253 U. S. 412, 415, 64 from taking over the companies and oper

the telegraph systems, distinguished L. ed. 989, 990, 40 Sup. Ct. Rep. 560. Itating them. is doubtful whether any very substantial

Telegraphs liability government appreciation in value of the railroad

operation order of Postmaster property within the district will result

General, from the improvements; and very clear- 3. The Postmaster · General's order of ly it cannot be taxed upon some fanciful August 1, 1918, that "until further notice view of future earnings and distributed the telegraph and telephone companies values, while all other property is shall continue operation in the ordinary assessed solely according to area and

course of business through regular chanpo

nels. . sition. Railroad property may not be

All officers, operators, and employees

will continue in the burdened for local improvements upon a performance of their present duties, report, basis so wholly different from that used ing to the same officers as heretofore and for ascertaining the contribution de- on the same terms of employment,” does manded of individual owners as neces- not leave the telegraph company open to sarily to produce manifest inequality. suit for damages resulting from negligent Equal protection of the law must be ex- delay in the transmission of a message tended to all.

while under government control. The judgment of the court below is Telegraphs liability government

operation contract. reversed and the cause remanded for further proceedings not inconsistent

4. The provision in the contract of

October 9, 1918, between the Postmaster with this opinion.

General and the Western Union Telegraph
Company, that “the Postmaster General

shall pay, or save the owner harmless from, [662] WESTERN UNION TELEGRAPH all expenses incident to or growing out of COMPANY, Petitioners,

the possession, operation and use of the

property taken over during the period of S. B. POSTON.

Federal control. He shall also pay or save

the owner harmless from all judgments or (See S. C. Reporter's ed. 662-667.)

decrees that may be recovered or issued Telegraphs liability effect of gov- against, and all fines and penalties that ernment operation.

may be imposed upon it by reason of any 1. A telegraph company is not liable cause of action arising out of Federal conNote.—On Federal control of public '8 A.L.R. 969: Spring v. American Teleg. utilities--see notes to Dantzler Lumber & Teleph. Co. 10 1.LR. 956, and Co. v. Texas & P. R. Co. | A.L.R. 1680;, Com. v. Louisville & S. R. Co. 11 A.L.R. Peacock v. Detroit, G. H. & M. R. Co. 1450.

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