The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-11-17
rue TAxA11oN OF RAILROADS.

A gentleman who has close, and we
presume, confidential relations with the
Baltimore * Ohio Railroad company,
called upon US yesterday and assured
us that the compspy bad not In any
way sought to Influence or shape the
provisions of the forthcoming Code on
the subject OF assessing railroads; and
that the section on this subject reported
by the Committee on Revision and
commented on in these columns yester-
day, was not only not suggested by any
friend ofthe Company but YVES not ac-
ceplnbIe TO 1t. AS matter Of fairness
we give the Company the benefit of
this slatement-
We have been well aware that the
concession made in the section referred
10 was not all that the Company has
asked. It claims complete exemption
from taxation by virtue OF its charter
and has thus far refused to pay any
thing. A suit rebuttiug that claim WAS
brought by Marshall county three or
four years ago, was decided against
the Company i'll the Circuit Court and
carried by the Company to the Court OF
Appeals. IL was argued there last
Summer and now awaits decision,
which is expected In the coming Janu-
airy. Two years ago the Company
sought to- obtain stRtutory con-
oession Of its claim by what its
friends called n "compromise y
that eompromlse being that 1t should
pay the State a small sum oil
money tour recollection is II was either
s25, 600 or S4o.OOO)-but small part of
the taxes then claimed, by the State as
already duei and in consideration of
this, tho State was to relinquiAh all
claim TO the rest of the taxes unpaid,
aud all right to levy taxes on the pro-
perry Of the Company in future, forey-
err. The facts developed in the argu-
ment on the Marshall county suit here
in the Supreme Court last Summer,
were of such a character as leads us to
believe the Company would be willing
to offer II much better compromise now
than IL offered before. But the same
facts ought 10 warn The Legislature TO
make no compron Use at all. The State
has the right 10 tax or 1t has not and
which II is the courts will decide.
Unacceptable as the Committees re.
port may be to this Company, we GER
tainly showed yesterday that 1t would
be vastly more favorable than a
fair enforcement of our constitutions.
al rule on the subject of taxation.
The suit referred to will go to the SUI
premc Court of the United States, no
matter what may be the decision OF the
Court here. If the Railroad Company
should be beaten, any rule of taxation
which requires less than is required by
existing legislation would DO preferred
by IL TO that. As the snit against the
Company Will doubtless be decided
should. therefore, naturally expect the
company to interest itself in this pro-
posed modification OF the rule for tax
ing railroads, and the omission 10 do
so shows virtuous self,abneGation as
commensurate rs it Is rare In such cor
poratIons.
Astn the mode OF nssessing and tax
ing gailrosds proposed by the .CommIt-
tee, whether applicable 10 the Balti.
more Road or any other, we cannot
with present lights, regard 1t as allowed
by the Constitution. That Instrument
explicitly names the exemptions from
taxation which may be made by law,
and by all rules of construction this
excludes everything not named. Cen
tlemen may question the wisdom of
those who framed the Constitutions; but
so long as their work stands, It will
have to be respected. If a change Is to
be made in this matter, the Constitution
is the place to begin. 49,
Is it not apparent that II the commit
tees proposition on this subject goes in
TO the Code, the Counties interested
would not be bound by itF They have
an indefeasible right to levy their
own taxes and collect them. They
would bring suits to enforce 1t; so that
the sure result would be complication
and embarrassment which would end
in the upsettins OF the law by the
courts.
we have no wish to argue the propo-
sition contained In tho constitution.
that all property shall bear the burdens
OF government alike, save such as Is
expressly excepted by that Iustrument
II seems 10 Us the only Just rule ON the
soeleet. tbs certainly dangerous 10
put II IN the power of legislation IN In.
fringe SO fundamental n nrInof,I..
Whatever may be said orr, n 1870 1870
the beginnings of ALI 80. "a
taxation are dangerous and ths -, ..T,n
calamitous. II Is sure to end in, ,,,.s.s,'-
A.