Delaware tribune. [volume] (Wilmington, Del.) 1867-1877, 1868-10-22
The Tax ola Travel.

PROTEST OF THE RAILROAD coMpANY-TAX TO
CEASE on NOV. 1sr. EXCEPT INSIDE THE STATE.
We lay before our readers to-day q copy of an
important letter just forwarded by the President
If the p. w. ~ b. Il. II. Co. to the authorities of
this State. protesting against the law which COM
prls the company TO cxtort ten cents from each
passenger, and so far MS passengers across the
STATE or into out Of the State are concerned re-
fusng longer to colec. 1t. A recent decision OF
atnitcd States Court in case cited In the letter
bear the company out in their refusal.
Inside the State the company will continue to
collect II, though the letter. without stating 1t in
50 many words, makes Its evident that IL is base
evasion If not violation Of the plighted promise of
the State. The courts OF the State of PenLsylya-
MA some time ago decided that the Legislature
had no more right than an individual To break u
contract and that i. was breaking u contract to
glNc privileges In II railroad charter TO induce
people to subscribe their money and subsequently
revoke the privileges. We hope the company
will consider this case and refuse to be longer the
Instruments OF extorlion against our own people,
Tor il is nothing short of extortion to collect M
"nerous partial tax which bears only on portion
oI our people.
We call the attention of our Board OF Trade and
Of our business men generally to the fact that the
law as now enforced necessarily dlscrmnatcs
against this city, for the tax will be paid Tor any
passenger from u town in this State to Whining
ton. while 1t will not be required il they 20 ON TO
Philadelphia, thus 10 certain extent eqliallzing
The fares notwithstanding the difference in dis
lance.
The following is
THE LETTER.
O1icE or THE PnIIApEi.rnIA, WILMiNG- J
TON " BALTIMORE RAIL ROAD COMPANY,
PHILADELPHIA, October 1st 1868. J
10 The Treasurer Of the Slate of Delaware:
SIR On behalf Of the Philadelphia, Whining
Ton " Baltimore Rail Road Company, desire to
call your attention to subject which has for
some time past occasioned much anxiety to our
Board Of Directors | alude TO n law enacted by
llie Legislature Of the State of Delaware in Au-
gust, 1861, providing for the collection of a tux
Tor every passenger transported sin, through,
ulun, over, or across any PARTON OF the State Of
Delaware" This law further provides, that in
ease the Charter of any corporation restricts the
amount of toll or fare to BIZ charged for the trans
poriaton of passengers, and the tax imposed
operates unjustlv, the corporation shall have the
right to increase the toll or fare to the amount of
lhe tax imposed, thereby taxing, in their transit
through the State of Delaware, the citizens OF
other States.
When first notified of this law and called upon
to act in the premises felt il to be an ungracous
msk imposed upon this Company; to be made
The instrument for the collection of u Tux upon
our passengers. under n law which / considered
unconstitutional, and consequently UNJUST and
sablccling us to the unpleasant criticism and Sc
we're ccnsure Of the entire. travelling community.
Entertaining, however, n high regard for the law
making power of the State, and DESTROYS of avoid
llg any conflict with the authorities thereof, 1t
NaS determined to proceed to collect and pay
over The tax, in compliance with the law, under
wiltt,l protest, however. This protest has been
regularly made each aud every month upon the
Pym'ilt At your Office Of the monthly collection.
hdcr this Act to inisc revenue for the State of
npiiwArr,' this Company has paid into the Trp.l-
,lly q Delaware the sum Of three hundred and
larly-iiyc thousand eight hundred and twenty
one dollars and thirty cents, (:j35 SCI 800 which
'.lln Wa collected in compliance with the law,
ailar the first day Of September. 1864, and before
", llrst day of August, 1868. Of this amount,
"hiy lorty-siX thousand and siXty-twO dollars ard
eighty cents GAG, 062 500, or less than fourteen
per cent. of the whole, was collected from pas-
sthScls who were transported by this Company,
wlthlh the limits of the State ol Delaware, only.
lhls condition of things has been the subject oi
Instant complaint ON the part Of travelels who
arge i to be an imposition upon them, to be
coipillCd to pay the taxes Of the people Of Del.
aware; and who charge injustice upon this Com.
lahy IN permitting itself to be made the instrll-
lnent of the cxaction.
My views as to the uneonstitutiunality of thi,
law, have been confirmed by the opinion of conn.
~ learned in the law upon thorough and dclibcr.
Ne consideration OF the subject us also, by Tho
unanimous decision of the Supreme Court Of the
nlled States, in the case of William II. Crandal
Ncrseus the State of Nevada Mt the December fern
u that court in 1867. Controlled In my action
by these views, and considering II further impor.
amt iact-tlc probability that the Delaware Leg
stature may hereafter impose still more oner.
Gus tax, as their wants may require have sub
nted the entire subject to the consideration And
action OF our Board of Direction the resuIl 81
which is the following set of Resolutions:
Resofped, That the President be and he hereb,
!, instructed to cease collecting the Delaware
sla'e lax OF ten cents per passenger on and alte
Nc first day of November 1868, eyceptin,e. from
uose passengers transported from one station I,
anoiler In the State of Delaware only
Rcsolred, That the President be and he here
, ~ u instructed to communicate the passage o
iaesc resolutions to the Treasurer of the State a
peiiware,on or before the 10Th of October 1865.
lou VIII perceive the action of our Board /,
, a been confined to passengers going into, pass
" out oil, or through the State of Delaware
to ~ passengers to intermediate points within
luz liiills OF the State of Delaware, transporter
WIS Company, this Company proposes
mould The citizens of Delaware desire 1t, TO con
fore. F"' w. '''' '"A "o heie'o
II Section Twenty of the Charter of the Delawar
na'lroad Co., provides that the Company there
,9. Incorporated shall be free and exempt from al
rrn.li ei Oh taxation for any stock toll or othe
INK ~ whatsoever, Tor the period of fifty year
ynnr 'he passage OF this Act" The intention q
:uut legislature TO impose direct tax upon pas
of Seis Is mere again made manifest. This on'e
exemption from taxation was held out by III
yJuo maie Legislature as an inducement to ind
nor,a.', " invest their money in the work. SO i'm
nn y 70 the citizens of Delaware, of construct
T Tg Railroad throughout the length of the Stat,
inn V ,,l was accepted the contract made bine
n 5I ~ work completed in good faith by I'll
u uS,aslaual contractors; and we cannot for
D eIamaaal ow the assumption that the State
bad cw ',.e could repudate its contract or act
; u ialth towards those who have invested argel
In, ,n ner territory under the firmest conyictio
oln,a eaohI1 ns with that State will never be v
peon,c inns, then, being question between u
ieaye !, VI u delaware and their Legislature, we wi
bero,nsIal present where 1t is, and continue,
levIeS n to collect and pay over the tax thu
tbi, v rn me, in conclusion, to assure you til
ness and is made in the spirit of kin
thss a s cancellation, and with an earnest desi
y %S, ne best Of feeling may always exist betwe
b sva ~, ,sl1 Nv citizens aud the Companies which
w, Vsrrsn we homer to represent.