Newspaper Page Text
GEORGIA LOSES
IN HIGH COURT
D.c sion is Against the State in
Noted Back Tax Case.
LARGE SUM INVOLVED
Georgia State Supreme Court is Overruled.
Commonwealth and Counties
Lose About SBOO,OOO.
Georgia lost out In her famous “back
tax case” before the supreme court of
the United States in a decision ren
dered Monday.
This famous suit that was brought
hy the comptroller general against tho
Georgia Railroad and Banking com
pany and the Central of Georgia Rail
way company to collect taxes, since
1895, on 30.000 shares of stock owned
in the Western Railway of Alabama,
by these roads to the extent of 15,000
shares each.
The aggregate of taxes sued for was
about SBOO,OOO, and in the event the
state had won and colected these taxes
$300,000 would have gone for state
taxes and $500,000 for city and county.
Richmond county and Augusta would
have bewen the favored ones in the
'Georgia Railroad and Banking com
pany case, and Savannah and Chatham
oourity in the Central of Georgia
case.
The suit has been in some court for
the past five years. It was first brought
in the federal court before Judge New
man, and the decision went against
the state; it was taken to the court of
appeals and again the state lost, and
on a certioriari carried to the supreme
iourt of the United States, where-the
state won it. It was brought again
into the state court and carried
through the supreme court of Georgia,
where the state won it, to the United
States supreme court, from whence the
decision came.
Comptroller General Wright was dis
appointed to learn of the reversal of
the Georgia supreme court by the Uni
ted States court. He was unable to
tell why one case should have been
finally decided and another sent back
to the state courts for further pro
ceedings. Judging from the dispatch
from Washington he was of the opin
ion that the state had lost absolutely
in the Georgia railroad case, while in
in the case of the Central of Georgia,
arbitration between the state and the
railwa3 r will result.
The detailb of the decision are told
in the fallowing dispatch from Wash
ington :
“The case of the Georgia Railroad
'Company against the tax authorities of
Georgia and of Fulton county, in that
state, involving the right of the state
to collect back taxes on the stock of
the Western Railway of Alabama, a
foreign corporation, was decided today
by the supreme court of the United
States against the state.
“The taxes, which it is sought to col
lect, run back to 1895, and the com
pany alleged not only that they were
excessive, but that they were discrim
inative, because no such proceeding has
been undertaken against any other
road, the legal contention being this
was a denial of equal protection un
der the law. The opinion was by Jus
tice Day.
“Justice Day also delivered the opin
ion of the court in the case of the
-Central of Georgia Railway company
vs. William A. Wright, comptroller
general of Georgia, and John W T . Nelms,
sheriff of Fulton county, Georgia, in
favor of the company, thus reversing
in both cases the decisions of the su
preme court of Georgia.
“In the second suit the railroad
company sought to evade responsibil
ity for taxes on stock of the eWstera
Railway of Alabama. The controversy
was further complicated by the cir
cumstances that the stock is in the
possession of the Mercantile Trust com
pany of New York by which it Is
held to secure the payment of $5,000,-
000 worth of bonds, but the Georgia
court held that as the substantial and
beneficial ownership of the stock is
in Georgia it is liable to taxation in
that state.’’
In his opinion Justice Day dealt en
tirely with the Georgia process, which
denies to a taxpayer opportunity to be
heard in any proceeding to collect tax
es in cases in which he has failed to
make a tax return of such property be
cause -of an honest belief that it is
not taxable, and he concluded that the
Georgia state law, as construed by the
supreme court of that state amounts to
a denial of due process of law.
It
Builds
Force
-21
Georgia Cullings
purtailed Items of Interest
Gathered at Random.
To Vote on SIOO,OOO Bond Issue.
The commissioners of Ben Hill count>
have ordered an election on December
20 for the purpose of voting upon the
issuing of county bonds to the amount
ef $100,000; $65,000 to be used for a
new court house, $15,000 for a jail and
$20,000 for roads and bridges.
There is no doubt but that the people
will endorse this action of the officials
at the polls. Action at this time was
taken upon the recommendation of the
last grand jury.
* * *
Statesboro Gets Station.
A letter received in Statesboro from
the agricultural department at Wash
ington officially confirms the action ol
the government expert who visited the
section some time ago and recommehTT
ed that a corn and cotton experiment
station be established.
The station is to be conducted by ex
perts from the United States depart
ment of agriculture. It is to be
located on a part of the First district
agricultural school property, about one
miie fiom town.
* * *
Wo r k on College Buildings Stopped
At the recent meeting in Carrollton
of the board of trustees of the fourth
district agricultural college suspension
of the work on the buildings was or
dered.
This step was found to be necessary,
and was unanimously agreed upon by
the trustees, in view of the decision of
the superior court that county funds
ary not applicable to this school. Suit
was made by taxpayers of the county
some time ago to prevent the collection
of a special tax for the construction of
these buildings, and the decision hand
ed down in favor of the taxpayers lias
made it necessary to discontinue work,
and accordingly the opening of th»
school will be indefinitely postponed.
* * *
Finley Sheds Little Light.
President Finley of the Southern
Railway, in his long letter to the
railroad commission, states that the
Southern sold the Central of Georgia
to Oakleigh Thorne and Marsdcn J.
Perry on June 26; that it was a bona
fide transaction and so far as the South
ern is concerned its connection is at
an end.
It is stated that President J. F.
Hanson of the Central called upon the
commission on November Bth and ask
ed for an extension of time in which
to file with the commission documen
tary evidence and statements called
for by the commission and his request
was granted.
* * *
Division Affirms Sentence.
Because there is a division among
the - six associate justices of the su
preme court of Georgia in the case of
James S. Yates of Decatur county, sen
tenced to serve a life term in the pen,
following his conviction for murder,
this sentence stands affirmed and no
new trial will be given him. -
Three judges on a side split the
court. Three hold that the judge iu
charging the jury so stated the case a 3
to mistake the defendant's contention
and calculated to lead the jury to be
lieve that the defendant had admitted
that the homicide was an unlawful act.
The lav/ in cases of this kind is to the
effect that the decision of the lower
court must stand affirmed. This de
nies him a new trial, and. in conse
quence, he must serve the balance of
his days in the pen.
* * *
On Dollar-for-Dollar Basis.
In a letter addressed to H. E. Har
man, president of the Southeastern
Trade Press Association, Chairman Mc-
Lendon, speaking for the commission,
declares: “It was not the purpose of
the order of the commission in ques
tion, nor has this board authority, to
prohibit newspapers or any other par
ty from entering into contracts with
railroad companies.” This is in regard
to newspaper advertising contracts.
What is medicine for? To cure you, if sick, you say.
But one medicine will not cure every kind of sickness, because different
medicines act on different parts of the body. One medicine goes to the liver,
another to the spine, Wine of Cardui to the womanly organs. So that is why
Wine of Cardui
has proven so efficacious in most cases of womanly disease. Try it.'
Mrs. Wm. Turner, of Bartonvifle, 111., writes: "I suffered for years with female diseases, and doctored *
without relief. My back and head would hurt me, and 1 suffered agony with bearing-down pains. At last
1 took Wine of Cardui and now I am in good health.” Sold everywhere, In SI.OO bottles.
11/DfTF l!£ A I FTTFD Write today for « free copy of valuable 64-paffe Illustrated Book for Women. If you need Medical
TV fall ft* UJ 1 1 Lift. I I Llrn ce - describe your symptoms, sUtln* age. and reply will be sent In plain sealed envelope.
Address: Ladles Advisory Dept., The Chattanooga Medicine Co., Chattanooga Tenn.
Continuing, he writes: “The purpose of
this order is to prevent the issuance
by railroad companies of transportation
except upon a strict dollar-for-dollar
basis.”
This letter would seem to settle the
question whether a newspaper has a
right to exchange advertising for trans
portation, and the commission holds
that this can be done when carried
out on a strict business basis.
* * *
Comptroller General Restrained.
Under the application of the West
ern Union Telegraph company, Judge
Newman of the United States circuit
cchrt for the northern distriot of Geor
gia, at Atlanta, has granted a rule
nisi enjoining Hon. Wilbam A. Wright
as comptroller general of Georgia
from certifying or taking any »teps
toward the collection of any franchise
taxes against tho Western Union Tel
egraph compan-yAn Georgia setting the
main case for hearing on Wednesday,
November 27, 1907, at Atlanta.
The complaint alleges, in substance,
that the telegraph company operated
in Georgia under and by virtue of the
pest roads act of congress passed iu
iB6O, and that in accepting the pro
vsions of the federal act the company
became obligated to handle all govern
ment dispatches by preferred service
and at reduced rates, to be fixed arbi
ttarily by the postmaster general of
thr United States "and became bound
to surrender its entire lines, system
and property to the government at any
tim> on a basis provided by the act.
In return, the bill alleges, the gov
ernment guarantees to the telegraph
company the right to construct, main
tain and operate linqs of telegraph in
and through the various states of the
upion, without improper interference.
Further on the bill attacks the const!-
tuionality of the entire franchise tax
act passed by the Georgia legislature iu
the year 1902, and asks that Eaid act
be decreed null and void.
* * *
Thanksgiving Proclamation.
Governor Smith has issued the fol
lowing Thanksgiving Day proclama
tion:
“The people of Georgia have ayain
approached the season when, In ac
cordance with time-honored custom,
the governor issues his proclamation
setting aside a day of prayer and
thanksgiving for tho blessings which
Almighty God has so bountifully be
stowed upon us.
“This duty is not performed in a
perfunctory spirit.
“We are so signally blessed that ev
ery day should find our hearts filled
with reverent gratitude, and we should
hold Thanksgiving Day in special re
gard and fittingly observe it, remem
bering in the midst of our own good
things the less fortunate of our people,
so that every heart may rejoice in
this festival of the harvest time.
“We live in the enlightenement of the
highest Christian civilization, with the
Church bells of a thousand spires call
ing U 3 to worship God, each according
to the dictates of his own conscience.
We are at peace with all the world
and no strife disturbs the tranquility
of our state. No famine brings hun
ger and starvation; no shock of earth
quake lays waste; no floods desolate;
no pestilence scourgses. Bountiful
Providence has filled our barns and
plenty has showered her blessings ev
erywhere.
“What more could a people ask than
has been vouchsafed to Georgia? Can
we not, then, with the deepest grati
tude to the Giver of "All Good Things,
lift our hearts with thankfulness and
ask Him, Test we forget,’ to guard U 3
against pride, vainglory, selfishness
and ingratitude?
“Fololwing the custof of my hon
ored predecessors, I, Hoke Smith, gov
ernor of Georgia, do hereby set apart
and proclaim Thursday, the 28th day
of the present month of November, a
day for general thanksgiving and
prayer, and I recommend that on that
day the people, as far as they can do
so. shall cease from all their daily
labors and in their homes and in their
houses of worship shall ponder upon
the many blessings which they have
received, give thanks to God and pray
TAX COLLECTOR'S NOTICE.
I will be at the different precincts on the days mentioned for tho
purpose of collecting the Stato and County Taxes for the year 1907.
OCT. NOV. DEC.
Hampton 2 4 and 22 13
Sixth 3 6 “ 25
Flippen 4 7 “ 26
Stockbridge 7 8 “ 27 16
Shake Rag 8 11 “ 28
Brushy Knob 9 12 “ 29
Loves 10 13 '•••2
McMullins 10 14 4
Beersheeba 14 15 5
Sandy Ridge 15 18 9
Tussahaw 16 19 10
Locust Grove 17 20- 11 and 17
Lowes 18 21 i 2
Snapping Shoals 10 o’clock A. M 6
Island Shoals I o’clock P. M '••■6
Woodstown 2 “ P. M 6
FOURTH ROUND.
Hampton Friday December 13
Stockbridge Monday ‘ ‘ 16
Locust Grove Tuesday “ 17
McDonough, Court Week, First Tuesdays and Satur
day untii books are closed, Dec. 20th.
SEAB HARKNESS, T. C.
Henry Co., Ga.
SOUTHERN
ARRIVE FROM
From Birmingham, Chattanooga. 1.50
and Atlanta A. M.
Jacksonville, Brunswick 4.41
and Macon A. M.
Washington and Atlanta 0.80 A. M.
Washington and Atlanta 7.10 A. M.
Columbus, Ft. Valley, Griffin 10.30 A. M.
Hawkinsville, Cochran, Macon 10.40 A. M.
Brunswick, Hawkinsville Macon 2.40 p.m.
Birmingham, Chattanooga, 2.40
and Atlanta P. M.
Washington and Atlanta 5.50 P. M-
Washington and Atlanta 7.38 p. m-
Macon and intermediate 9.25
Stations p- m.
Columbus and Griffin 9.35 P. M.
ALL TRAINS RUN DAILY
Above schedule published only as information ami is not guaranteed.
Effective July 29, 1907.
G. R. PETTIT, Traveling Passenger Agt. flacon, Ga.
that they may not become unmindfu*
of His goodness and mercy.
“Iu testimony whereof, I have here
unto set my hand and caused the seal
of the executive department to be at
tached.
“Done at the capitol, in the city of
Atlanta, this the 14th day of Novem
her, in the year of our Lord one thou
sand nine hundred and seven, and of
the independence of the United States
of America the one hundred and thir
ty-second.
“HOKE SMITH, Governor.”
SIXTH DISTRICT SCHOOL OF AG
RICULTURE AND DOMESTIC
ECONEMY
Barnesvllle. Ca.
Will open its doors to slulents
on .Jan. Bth, 1908. Parents who
wish to give their boys nnd girls a
practical as well as a literary edu
cation will do well to investigate
the merits of this school. Our first
aim is to make strong, manly, suc
cessful men and women—physical
ly, mentally, morally. For cata
logues and other information apply
to Thos. G. Scott, Barnesville, Ga.
RAILWAY
DKPAHT FOR
Jacksonville, Brunswick 1.60
and Macon a.m
Birmingham, Chattanooga. 4.4 t
and Atlanta A. m
GrifFin and Columbus 0 80 A. m.
Brunswick, Hawkinsville Mason 7.N> a.m
Washington and Atlanta 10.E0 a. m.
Washington and Atlanta 10.40 A. M
Birmingham, Chattanooga 2.40
and Atlanta p. M.
Ilawklnsyllle, Cochran, Macon 2.40 p. m.
Columbus Ft. Valley, Oriflln 6.60 P. M
Macon and intermediate stations 7.08 p. M.
Washington, Birmingham, 9.25
and Atlanta P. M.
Washington, Birmingham, 9.85
and Atlanta P. M.
ALLEGES CATHERINE WAS BAD.
Howard Gould Files Sensational Affidavit
Against Hi 3 Wife.
An affidavit setting forth on informa
tion and belief that, prior to her mar
riage to him, Katherine Clemmons’ re
lations with William F. Cody (Buffalo
Bill) were criminal and meretricious,
was flletl in the supreme court at New
York Thursday by Howard Gould.
The affidavit declared that prior to
their marriage Miss Clemmons told
him that her relations with Cody were
purely of a business nature, but that
he has since been hi formed and be
lieves that he cau prove, that this
was not true.
TEN PER CENT. WAGE CUT.
Telegraph Companies Reported to Have
Taken Such Action.
Announcement was made in Mont
gomery, Ala., Friday night that both
the Postal and Western Union tele
graph companies have instituted a cut
of ten per cent in wages of all em
ployees effective November 15th. The
claim is advanced that both companies
have acted in concert in all offices
throughout the country In taking this
; action.
