Rensselaer Republican, Volume 25, Number 10, Rensselaer, Jasper County, 3 November 1892 — THE TAX LAW SUSTAINED. [ARTICLE]

THE TAX LAW SUSTAINED.

The case of the L. N. A. &C. Railway Company against the county treasurers of twenty six clu dies, in which was involved the constitutionality of the tax law of the State, has been held constitutional by Judge John H. Gillet, of Porter county. The Judge renders an elaborate 01 inion, in which he adds: That the law itself constitutes a sufficient notice to the .railway companyof -AtLiliaft-MMLjilaefl-a herd the assessment will be made ly the Slate Board of Tax Commissioners. That the statute does provide to railway companies an opportunity to b: in ard before said board, respecting the valuation of their property, in that the law roquires of them a written and sworn statement of the value of tlfelr property and a fuil description thereof, lie hoids that notice and the right to be heard are requisites to a valid law, and that the law In question guarantees both notice and the Fight and opportunity of a hearing. The opinion aiso disensses at length the other questions concerning the the law.