Smyrna times., 1868-10-21
THE RAILROAD TAXA PROTEST

OFFICE Of THE PHIL4DELPnIA, wLNLNGToY, AND BALTI}
MORE RAILROAD Co. PHILADELPHIA, oct lst, 1865.
To the Treasurer of the State of Delaware:
SIROn behalf Of the Philadelphia, Wilmington and Balt
Railroad Company, desire to call your attention to
subject which has for time passed occasoned much
anxiety Board of Directors aude to law enacted by
the Legislature of the State OF Delaware in August
vdhg for the collection of tax for
ed in through, portion Of the State
of Delaware" This law further provides that In the
Charter of corporation restricts the Of toll
be charged for the transportation Of and the
imposed operates unusy the corporation shall have the right
increase the toll fare to the amount of the imposed
thereby taxing their through the Delaware
the citizens OF other States.
When first notified this law called upon to act in the
premises felt to be ungcous task imposed upon
Company to be made tho instrument for the collection
tax under law which considered
constitutional and consequently unjust and subecting
the unpleasant criticism
inS community Entertaining, however high regard the
awmakng of the State and dcrous Of avoiding any
conflict with the authorities thereof pro-
coed to collect and pay over the tax in compliance with the
law, under written protest however This protest
regularly made each and month the payment
Office of the monthly collection. Under this
for the State of Delaware this Company paid
the Treasury Delaware the of three hundred thirty
five thousand eight hundred dollars AMI thirty
cents (S335S230 which collected in compliance with
the law after the first day of September
first day of August Of amount only forty-six hous
and and sXtytwo dollars and eighty cents less
than fourteen cent of the woC collected pase
who transported by this Company, within the
of the State of Delaware, only This condition of things
been the subject of constant complaint the part travellers
who aege it to be imposition hem be compelled
to the taxes of the people Delaware and who charge
justice this Company permitting itself be made
instrument of the exactOn.
My views to the uncOnstitutiOnaty this
confirmed by the opinion of counsel learned in upon
thorough and deliberate consideration subject as
by the unanimous decision in the Supreme United
States, in the of William H. CaudaI the State
Of that nlla1
in action by these views considering further import
ant facthe probability that the Delaware Legislature
hereafter impose still their
require submitted the entire subject
action Of Board of DirectOs result which the
| following set Of Resolutions:
Resolved That the President hereby instructed
sener the first day Of November excepting from
% passSers transported from one station to another in
Resolved, That the President be he hereby instruct
Of the State of Delaware before the
You will perceive the action Of our Board to have been CON
fined to going into passing through the
State of Delaware. As passengers intermediate
within the limits Of the State of Delaware transported by this
Company. this Company proposes the citizens of Della
ware desire it, to continue collect and pay
heretofore.
Section Twenty Of the Charter of Delaware Railroad Co.
provides that the Company thereby Incorporated shall b,
free and exempt from all of for any stock toll
or other whatsoever period of fifty years from
the Of this Act The intention your Legislature
impose direct tax again made mani
fest This offer OF exemption from taxation held BY
the Delaware Legislature inducement to individuals tc
invest their money in the work. important the citizens
Delaware of constructing Railroad throughout length
the state The offer accepted the made binding
the work completed in good individual
and we cannot for instant allow the assumption that the
State OF Delaware could repudiae its
faith towards those who have invested largely within her
tory under the hrmest conviction that contracts with
State will be violated. This then being question
tween the people of Delaware and their Legislature we viii
leave at present where it is and continue heretofore
pay over the tax thus levied upon the former.
Permit conclusion, you that this communca
ton is made in the spirit of kindness cOnciation an
with earnest desire that the best of feeling may
tween eowctzens the Companies which have tn
honor to represent.
Very respectfully, your obedent servant,
ISAAC HNCKLEY,
President p. W a. r. r. 20