Middletown transcript., 1871-06-17

TnE TAX os PEssgSCrRs.--Ur Thursday week
The Court Of Errors and Appeals lthc highest lc-
gni authority of tho Sta,ej at Dover, rendered
decision In what Is known as the Passenger Tax
case. Suit was brought by the State Treasurer
against the r. Wa B. r. Il. ta recover come
Si5, 600, heing the amount Of tax levied under
the act Of lSG4, Of ten cents per head uppn every
passenger travelling by steam routes. The case
has been lending since 1863. The decision was
rendered hy Chancellor Bates, all the Judges Of
the Court concurring. The Deierdrean says;
il involved the cons;isuiionaliiy Of the Act Of
le6t, which required of all corporations and 9th
er carriers Of passengers by steampower that
they should scini-annually make return Of all
passengers transported by them and pay TO the
Static Treasurer tax Of ten cents Tor each passeu-
ger so transported. The Philajcil hia, ,,ilming-
Ton and Baltimore Railroad Company, In the
year 1868, refused thereafter 10 make return and
pay the tax with respect to such passengers ms
were transported 10y the company from points
without the State TO points within the State, or
from points within the State TO points without
tho State, or through or across the Stale hold
ing the iaS with respect TO such passengers 10
he contrary To the Constitution Of the United
States, under the decision made 10y the Supreme
Court Of the United States, about that iimc, in
what Is known MS the Nevada ease. The qucs-
tion was submitted 10 the Superior Court of New
Castle county In nh amicablc action between the
State Treasurer aud the Rail- oad Company, and
was reserved by that Court to lie heard before
the Court OF Errors and Appeals, nj the Jane
term, 1870 when 1t was argued on the part Of the
State by Hons Thomas r. Baynrd and Eli Sauls-
bury, and en- the par, of the company by Hon
\. b. Smiihcrs, with whom also was George e..
Gordon, Esq. The decision of the Cour, rem
dered was 10 the eiicc, that although accord
ing to the form and language of the Ac, Of 1854
the tax was laid upon the corporation, yet that
upon true construction OF its prov isions the
passenger and the corporation made the collec-
tion OF II. and therefore tina, the Act was within
the ruling Of the Supreme Court In the Na,ada
case that the legislatures Of the States have not
the power under the Federal Constitution TO tax
inter travel. The provisions Of the Act Of 1864
were very fully examined, nnd their construction
and effect considered in the opinions delivered
10y the Chancellor and the Chcii Justice in the
Court of Errors and Appeals. The Act was
held imperative and void so far as i, concerned
passengers coming from other States into this
State or departing from this Stale or travelling
through the State. No question was made ns 10
its validity touching passengers between points
wholly within the State. The tax upon these
passengers the Railroad Company has continued
10 pay.
MippLErowS AcApgNy 49, The regular cxamina-
ion OF the students Of the Academy, for the pres
en-, spring term, will bc.n ON Tuesday next, ai
clock r. VI. aud cont inue until Thursday
night. 4 general invitation Is extended to Jar-
cnis and Others who may he interested. The fol-
lowing is the order of examination in each study;
TUESDAY. I'm.
o'clock, French aud bookkeeping,
Greek, Philosophy and u Latin,
u. Algebra.
WEDNESDAY, An
. clock, 4 Latin and Gcemg,ry
10 u Arithmetic,
II German
o'clock, Arthmetie,
Grammar,
Mental Arithmetic and vocal Music.
rnrGspAy, AN.
o o clock, 4 Arithmetic
10 "a Arithmetic and d Grammar
IL Algebra,
o clock, \ aud u Typography,
\ and u History,
Botany and Primary Arithmetic
Friday will hc given up as ga!A-dny for the
students and teachers aud a ride 10 the beach Is
expected. \ cordial invitation is extended TO All
OF our former students to join with rs in the
pleasures OF that day. TEACHER.
Rrtiul-s s-rorcs, PRESBYTERIAN Chnreh-Rcv
John Patton, y. u. Pastor. Scrsices--Sabha,l
mornings at l0A. Sabbath evenings ut u, aud
Wednesday evenings II, O'clock.
ST Anns Episcopal Church, Rev. Jno. Collins
McCahc y. y. Rector. Services Sabbath m0rn-
ings at ,ul o'clock, Sabbath evenings al ,lIr
Chapel in Middieio~n, Al . clock. Also Fri
days at o clo,k =. m
Methods, Episcopal ChuFcli--Rev Vaughan
Smith, Pastor, sersiccs-Sabbaih mornings n,
lUA clock Sabbath evenings u, Y o clock
Prayer meeting on Thursday evenings
10
ma, formerly OF New Jersey, known To some OF our
readers, was here the earl, part OF this week with
{, box ui peaches, OF the licA,rcr variety This
IS new variety in this country, Mr.. Biitcu ha,
Ing procured the seed IN England Tie pcnchcs
he had here were picked ON saturday last, Tie
10th inst In this neighhorhood they would RI
pen about the LIST OF July, ABOUT three weeks cur.
lief than iii.le's Early, our earliest,
The Smyrna Times has received a letter stat.
ing that Miss Jenny liusk, The great sorrnno sin.
err assisted by irs,-class voci! aud instrumental
talent, will give u concert in that town 10 ou, the
18th inst.
\ negro man, having Lccn taken before Is.
qnirc Waiacr, and committed TO Jail was con.
fined in the Lock-upn few hours until the even.
ing train np, on Wednesday, and has the honor
OF being the first occupant.
There were 5. asi 900 lbs. Of small fruit shipped
over the Delaware, Phila. vii. and Bait Il. Il
during The mouth uf May 1881. against ? II ? 0Ut
in May, 1870. increase ,, 81? 900 lbs.
LARGE CALp.--Mr. 4. +. Crockett residing
near this town, sold las, week, 10 llcldmcycr oi
Odessa, II calf ii,y-,wo days old weighing 20,
pounds.
Bishop Lee will be at Delaware City tomorrow,
Sunday.
- e---+-=4---z.
For he Mddic'oirn TrapscrDi
MippLErowY, June l2th, 1871.