Bradford reporter. [volume] (Towanda, Pa.) 1844-1884, 1860-01-12

do do 1856, 226 OILS 81
do do 1857, 1928 IS
Since July, 1853, the railroad company has
refused to pay this tax, and consequently there
is now due from said company, on that account,
exclusive of interest, the sum of $3.50, ,405 90,
On The 2lst of February, 1853, an account
was settled, by the Auditor General, against
the company, for the tax on tonnage, from the
2lst day of July. to the 3Oth day of Novem
Der, 1858, inclusive, amounting to the sum OF
$87. 7.275 % From this settlement, the COM
pany, on the 10th day Of April, took an ap-
peal to the court of common pleas of Dauphin
county and, in the specifications of objec-
tonS which were fled it was averred that the
tax was unconstitutional, and an opinion to
that effect, signed by eminent counsel, was
filed in the Office of the Auditor General, at
tie time the appeal was entered. In August
last, the cause was tried, and after full in
vestigaton, and argument, the constitution
ality of the law imposing the tax was affirmed
by the court, and a verdict and judgment rem
dered in favor Of the Commonwealth, for the
amount claimed, with interest. The case has
since been removed, by writ Of error, to the
Supreme Court of the State and will, prob
ably, be heard and determined, by that tri-
bunal, in the course Of the present winter
On the 25th day of August last, another
account was settled against the company, for
the tax on tonnage, from the 30th day of No
vember, 1853, to the Goth day of July, 1859,
amounting TO the sum of $l59, 36S SO, from
which an appeal has also been taken by the
railroad company, and which will probably be
tried during the present month.
As this question largely affects the revenues
of the Commonwealth aud a. the principle
involved is one of the first Importance, | have
deemed it duty to lay before the General
Assembly, somewhat in detail, the history of
this tax, and the present condition of the legal
controversy growing out of its imposition and
enforcement. 1t will be observed that the
power of the State to grant chartered rights,
and corporate privileges to a railroad CON-
pany. upon the condition that it shall pay to
the Commonwealth portion of its earnings,
in the shape OF fixed tax upon the freight
carried over the road, is questioned by the
company, and that, too, after the grant hes
taken effect, and while the corporation is in
the full enjoyment of all the benefits conferred
upon it by its charter. The question, it is
true, is a legal one, and its decision, therefore,
rests with the judicial department of the
Government but, | have not the slightest
doubt, ;hat the decision, when had, will en-
tirely yndcate the right of the government
/ to impose the tax, and to compel corporations
of its own creation to obey the laws frOm
which they derive their existence When it
! is remembered, that the tax was originally i'm.
posed, in order to indemnity the State, to some
| extent, for losses which she was sure to ,us-
tain from competition, which was inevitable,
! between tile railroad authorities and her main
! line of public works and that this competi.
ton did, not only seriously affect the revenues
of the Commonwealth, derived from her public
| improvements, but ultimately induced the sale
of the main line to the railroad company it.
self, at price many millions Of dollars below
what it would have produced, in the absence
of such competition, il is certainly not to be
presumed that the Commonwealth will williDgl ly
Weld her demand for revenue from this source,
until she is, at least, fully indemnifed for the
pecuniary injury sustained in the depreciation
of her oxu property, by Der berality exten-
ded TO the company which DOW denies her
power 10 enforce contract, voluntarily entered
! into. upon ii consideration entirely adequate.
The annual report of the Superintendent of
Common Schools. with the tables and docu.
ments accompaniment, will exhibit the con-
dition of the vast engine of social improve
ment to which it relates. The number of pu.
pills, in all the public schools of the ctate is
CAB, ,65l-of schools III ,4S5-and of teachers
l4O7I. The schools have been in operation
on an average over the whole state, five months
aud nine days The average salary of male
teachers, is $24 So, and of female teachers
SIT 10, and the cost of instruction, per pupil
fftyt cents per month. The average tax
for tuition, &c, is about FIVE and a half mills,
and for building purposes about three an1
onesixth mills, on the dollar. Including the
city of Philadelphia, the entire cost of tut
ton, &c, was $2,O47, 66l 90; the building
expenses 1881, ,3l3 IS and the whole expense
Of the system, in the State, for the year, 81,
579,O75 IT. .-
Though the school year ending on the first
Monday of June last, was one of unusual diff
iculty in money affairs, yet the system mani
tests an encouraging activity in all its depart
ments, while the rate of taxation, both fol
tuition and buildings, would appear, from the
official report, to have somewhat decreased
But, it is by contrast of the present condi
tion of the system, with that of 1854, wher
the agencies now operating so benehcially
were created, that results are most plainly
seen. Within that period, the whole number
of pupils has been increased nearly one-seventl
I-of teachers, one-thirteenth-and the salary
of teachers the best index of Improvement
one-sixth for males and one-fourth for females
These results, With the others which the of
fetal report will exhibit, unerringy point t.
the duty, as well as necessity, of the utmos
care and attention, on the part of all pub
agents, to this primary social institution-pri
mary in importance, no less than inthe caree
of each citizen. To strengthen, to retain pure