New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-01-26

case proves not only make this mpracticable canse IN
The tax bill source Of indemnify but, Also one OF addi
oa0l rerenue Take for illustration, one trip OF lns
car fair average for trip ore way. should apbre
bend would be o. passengers seated; ~ others saHa
w; making In all 81 nj the regular iawfn fare OF
cents this would amount 10 81 60 add mil ana one
quarter for each of these passengers and THIS would
amount to cents; total 81 6i. Ills Is what the cum
plDy would be entitled TO on the most advantageous
grounds TO which they claim they are entitled by Jaw
Now what is their actual and by parity OF reasoning
coniessedly Illegal mode Of dealing with tho puJhc. l'
tie 81 CO which they entitled TO receive as TeSs1
fare from these 90 passengers they compel the payment
of ons from each, under the pretex OF the revenue
law They admit that CT is sufficient to provide tne
company With fund to Indemnify it FOR the govern
ment tax the gross receipts Tor 33 passengers ana
vet they enforce, and 10y violence ana Dy pfeaen o.
Tic public peaco frequently the Of 81 o. That
for cents fr the supposed indemnity fund.- and tcey
egh cenfs on each trip FOR an cxtoroned revenue al
dtOna 10 their legal and honorable contract prce.
have thus, think demonstrated that Congress
could no, have intended any such authority to be taken
by these street railroad companies. That If II did the
authority given simpraeticabe, Congress has desg
mated and appointed no medium Of payment and col
ection and that the defendants have, IN any view o
tie question wIesed Its privilege from its proper iunc
ton, and employed il as method OF Intimidation 10
gain money beyond the design OF tie l1w itsef.
have thus considered OF the first proposition pre-
sented by for discussions or the power OF t9xaion
vested b the Constitution in Congress- and the Hevenue
Act of s64 in its essential connection with that power
few words viii suffice for the consideration Of tie
second point viz 0fthe lO3 of that revenue oct US
explained by its own terms.
il IL plan and clear that the authorization under
which TIE defendants justify their extra demand was
designed bv Congress 10 benefit no PTiudie Interests
but 10 maintain in efficient state and 10 Keep IN re-
par "tol.roods and bridges" This design eoniem
plates general and national object. For IL is clearly
IN object OF national importance that tie highways ana
avenues Of Intercourse which are aioIdej D! toAYaa
and bridges even when rthin the Siates shoui,i W
maintained in q safe and efficient condition. IL ID
duty of Congress and among its enumerated p9"cii
TO have regard to this object. Mere street ialiro'
amplnes have no such general or national utty, ahu
Il would be absurd TO suppose that My were "'AH ''
contemplation Of the purpose OF this clause. at;
Now, es to any railroad, stage coach or other VEN
Gle engaged employed is the business OF naa1, ,
ton Of passen GERS hy" shall be snject TO ana Ply
duy two and ore half Per cent on the gross reots
This IL will be seen is al of the O3d section lh9t Ias
any application TO these railroad ccmpanles' ~ iays
duy df2l per cent the gross receipts ana u aD
eJf,Iv without deduction from the receipts for any
purpose. ...,,.,, ;,,oos.s n ar,v Of
thee per ccntum on tho gross amount o. ,i Wv ~
OF every description Gccrune from the employ n,I. W
env ioll.road ferry bridge authorized ~ law -
receive toll for the rGnsH o passengers &C. nv
this duty OF three per eentum Is not iposCu
but cnniitonay aud o0nnngoatg. Ike gross IeceiP''
fm the to-foad bridge are Arst 10 be drawn upon
10 keep such bridge or road IN repair, ana 10 ,h'
shall be imposed such receipts. but all shcA persons
companies aud corporations (sAC beug rc!al.'r tcIn
and relating 70 the objects Of taxation when iul
modiatoiy Vrecede iis position In the sentence ~,
Which objects are toll roads and lIidges uscd vI ~
the duty or tax of hres per cen'um to tA.r Tate
Of fare" time or contingency Is specified when nc
may do this whenever ACU Inability may m'hot'
Ard iLai liability this very section states shall com
rrencc only wen the gross receipts shall exceed IN
amount necessarily expended TO keep such t''sSs O
| road in repGiT"
Railroads are uscd for Tho transportation OF pnssen
gers Toll roads and bridges are used 10y the passei
ger, for transit Upon the first - PER cent are laij
upon the latter per cent. Upon the mrs. Absolutely
mon The last coningontly Tho first are. creatures
STATE power objects ofstate legislation and belonging
exclusively to state policy or commerce. IhS al,c
of general ard national utility, and therefore COM
POLITICALLY and naturally within tie powers ana pro
tection I'll the National Government. -
Til. claim Of the Second Avenue Railroad Company
rs again q the prblic is wrong and without support
law state OF National. Tic law Of Congress - To-
plain f1r any charitable construction Of the couiuct
tIc officers Of IBIS Company heir conduct In TN
mates Of increase 81 fares toward tie public has Dee
/ bounded in npudencc. aggression aud vlolercc-no
law And 10; that such viii ~ the declsloA OF You
! Honor or the case presented in this action