New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-01-26
CITY RAILWAY FARES
Argument Of George shen' esq, =" '"'
Cnsc Of Newman agt. seccn" 4A'e""'
Railroad Company.

M,vrT PLEASE THE COURT: The defendant
49,. .oaon ia tho Second Avenue Railroad
Company. 1t is corporation created uncer Me
.,ori.ion, NJ the General Railroad Act OF TINS
State. and operates in this city by virtue OF u
..n.a and ordinance granted by the municipal AL
,hor;t,es rss.sOn, Lars Of 1885, and Resised Ordi'
.a,,,, of n. Y. City, Qs5D ?. 562.l Under this
Act and license the defendant primarily exercises
ts functions and conduct the business Of rdHsPor7g
Messengers at fixed rate OF fare along certain streets
And avenues specified in the ordinance referred TO- us
sphere Of action from and TO prescribed places VIZ
the limits Of the State, and connected WIN ho'NnS
outside of the State. The facts Of lncorp3i"lon a.
ordinance constitute contract with tle pnlnc' eu N d
special with the Corporation OF nc Ni ~ 30,
York IAngell on Common Carriers, 80; % 80
Ch Rep AS; Edwards Bailments' o":I ~ $50 10
and most general obligation on the par Vi INV -,
Ant imposed on it by this contract is nor on! ~ o.
~, =, ryid ,c,,6 CIytGJe acconpM0dGon each per
Son who applies for transportation ho o.ns"I,Ur
suits from the Company setting itoen Gp rC which m
pubc employment for hire. The oidiauce VIZ. ~. ~" %
fbo,i1es ,fi Companv TO do business limits inc r9e
fare IA follows The rate OF passage on saiu IH4
sbal not exceed greater sam than five cents 70 10y
secondst" That establishes the rate OF iTe as pe'"0'
the Company and the plaintiff IN tins aeiion .;;r,
Robert Newman is the plaintiff lie Is practiSStnt
plIysician and inhGbitant OF TINS ciy W t"e IN
afnctober last dnTue a rainstOrm ne got mo one o
this companys cars. as it was on us trP uoWh V"n
below Forty -secondst. The distance ne ihlenuSu 70
ride was less than mile by the 9Th subdivision OF the
34th section Of the General Railroad Act The companies
formed Hereunder restricted 80 that tue coApen
saon for passenger sha nov GS,SCu no Dis
posed OF on another ground it may wei be worthy o.
serious consideration 10 ascertain Wheiher even .iV
charge Of five cents was legal as 10 tie aAtlH on tAa
occasion But lie rendered five cents IN our TaSiQuaI
currency Your Homer decides that that Is legal me-
dium of tender and thus that objection o TINS ccmpah!
a disposed Of The conductor demanded SIX cents the
plantf refused and he elected rerefor from the
car and with such violence. as 10 be seriously injured
Now the Second Avenue Railroad Company justify
81 rAptn ION
ity which alleges TO derive from an act OF congress
entitled IAN Act TO provide ways ana means for the
support of the Government. and for other purposes
passed une 80 1864 giving as this Company assumes
right TO add the tax OF TWO and one nall per cenlun
PLACED upon it's gross receipts to ne hye cents hAea
rate Of fare Cd That On the plaintiff refusing 10 pay
the six cents which the conductor Demanded ne ha
right as the agent " the Company TO put the pant
of the car These propositions comprehend the Only
part Of the defense which is worthy oil serious as
Cussion.
We are referred to section 103 Of the act of Congress
~ the authorization fer the enforcement OF tins extra
SEC i6a Ind Be il further enacted, That every person
arm company corporation owning OF possessing OF having
ship barge canaboa other vessel any coach or Other
vehicle engaged employed in the business OF uanspo!
r. Tinted States or any canal the wHch is used for
mining puSpoes shall be subject 10 and pay uty Of two an
half per cenum upon the gross receipts Of uoh Ial
canal steamboat ship barge canaboat OF other vessel OF
sneh stage coach or other yef IGr n erp for G
Of persons or PIoRey Gs a or
Arms, companies, or corporations owns Posess 3,
ina the management Of any to road cry OF puge
beasts cvages teams End M .hs Of any description over
such toIoad ferry bridge shall be subject to ana pay
S.ipt. Of every dtseriPoH when receipts Of
sny such bridge or torosd shsno' exceed the neCe
shall be imposed such receipts Protafd mat az ."e
and .I.by s 90 nsTe rate. 81 fare
whenever their liability Thereto commence any hita'
bon whiee may by law OF by agreement with any person
D. company which may have paid OF be liable to pay such
fsIe to tie contrary Notwithstanding. 80, -., -.
MAY IT PLEASE THE COURT: BY the eighth section OF
tAe first article Of the Constitution of the United States
II 10 Instituted, that Congress shall have power 10
sy and collect duties, imposts and excses to pay
She debts and provide for tie defense and gen
eral welfare Of tie United States" ard il then states
That all duties imposts aud e19ise' shan be uniform
throughout the onlted STATES "t b s"1 tsn
'to make all laws which shall he neeessary and proper
for carrying into execution the foregoing power IN
term tax is generic 1t comprehends all species OF taxes
The diIpinutive terms, duties mposs and eXeises ar
nsed in the above section to distinguish them from on
tLe more comprehensive term ,tax and subject them
me prescribed law of uniformity. lHylton agt. Tn
United States Daas'S Reports, III Inc term "a
oise however perhaps, cOmprehends the duty or tax
An question 1t is not capation or polttax IL is no
laid on the passenger 1t is not direct tax-t is no
aid on land 1t is not tax on persons at all bat 1t
= tar or the company in respect ~ their business
duty or tax " Of two and one-hai per esntun upon ~
gross receipts Of such railroad" The duties pay
xbe in England in respect Of railway passengers
Are also now included under the excise duties
Il Blackstones Commentaries 322 ~
And the term excise is most APPLY descriptive OF the
Tax imposed upon the defendant Tor the reason that
cs.s from the bulk OF its gross receipts the per cent
age specified. And the law OF Congress referred t.
does no more nor il is manifest was detgned to &c
more than collect from the income Of tLis Company
per centage as in the case Of every other person
proper and Just reading Of the statute viii show that
the right to reimpOse the tax is for the maintenance
toll roads highways and bridges, which are objects
national concern and benefit, and not TO indemnify ran
roads relating 10 mere oco! and internal commerce
against tax which Is laid upon theH earnings IN Gull
~ hall OF
viii on this occasion not deliberately discuss tn
subject in al the famifcstions which, however neces
gary TO thorough understanding OF H. is not essehia
20 our present practical purpose short consideration
OF these two divisions will, thhk' De sAcieht Isl
Of the general power Of taxation vested by the Constr
tuition In Congress and OF the Revenue Act 80 hf az
relates TO this cause is concerned, IN connection VIII
ahat power ID OF the l03d section Of that Reyenu
= Get as explained BY its own terms
/ DENY tina. the Revenue act gives 10 the class q
objects of taxation which cOnpchends these Gil.
railroad companies any authority 10 collect or re
tmburse themselves from passengers he tax IA que o
imposed their receipts. But, Tor me afgnmen
merely and way Of dealing with and dsposing 0
the Interpretation which the defendants counsel tre
70 force upon this statute, answer the assumption
list That the lO3d section If il justly liable 10 an
such Interpretation, would be void for the reason tha
the naturalization Of these street municipal railroad
for the excise tax which they are thereby required
paw over from ont their gross receipts ~ neithe
necessary" or proper" 10 the execution Of the sal,
power Of taxation vested IN Congress 1t is not par
properly of a measure 2d. The Interpretation
Assumed BY these railroads would. IN legal and prGct
cal effect make this OF Congress void far AS th
Authorizations because their construction makes tina
part Of this lawtbe object OF which is revenue
measures being designed 10 regulate tie strict,
5nterRGl commerce and police Of the state City polc
lsplrt of the State police r. Towards Reports %.
a41L And 80. The defendants construction defeat
itself because Il makes the right they claim under
tmaniiestly iaPrGofioable.
The Revenue Act should DO construed so rs TO pre-
serve intact and in full force al existing contracts
between the parties 10 them and 20 have the &C
effect In legal course legitimate just and practice