Smyrna times., 1871-06-14

last the Court of Errors and Appeals (the q
highest legal authority of the State) at Dover, '
rendered a decision in what is know as the '
Passenger Tax case. Suit was brought by
the SKATE Treasurer against the z. W. 4 B. r. 6
r. to recover some $75, 5000, being the amount
of tax levied under the act Of 1864, Of ten
cents per head upon every passenger travelling 1
by steam routes The case has been pending
since 1869. The decision was rendered by
Chancellor Bates, all the Judges of the Court
concurring. The DeldtCdre0n says
1t involved the constitutiOnality of the Act
of 1864, which required of all corporations and
other carriers of passengers by steamp0wer
that they should seml-annually make return of
all passengers transported by them and pay to
the State Treasurer tax OF ten cents for each
passenger so transported. The Philadelphia,
Wilmington and Baltimore Railroad Company,
in the year 1868, refused thereafter to make
return and pay the tax with respect to such |
passengers as were transported by the company
from points without the State to points within |
the State. or from points within the State to
points without the State, or through or across
the State, holding the tax with respect to such
passengers to be contrary to the Constitution
of the United States, und r the decision made
| by the Supreme Court of the United States,
about that time, in what is known as the Ne
vada case. The question was submitted to the
! Superior Court for New & Stle county in an
amicable action between the State Treasurer
and the Railroad Company, and was reserved
bv that Court to be heard before the Court OF
Errors and Appeals, at the June term, 1870
when it was argued on the part of the State by
Hons. Thoma +. Bayard and Eli Salisbury,
and on the part of the company by Hon. n.
b. Smither>, with whom also was George G.
Gordon, E,q The decision Of the Court rem
dered was to the effect that although. accord
ing to the form and language Of the Act Of
1864 the tax was laid upon the corporation, yet
that upon tru! construction Of its provisions
the tax was in substance and effect imposed
/ upon the passenger and the corporation made
the collector of it, and therefore that the Act
) was within the ruling Of the Supreme Court
in the Nevada case, that the legislatures of the
; States have not the power under the Federal
Constitution to tax inter state travel The
provisions Of the Act of 1864 were very fully
examined and their construction and effect
, considered, in the opinions delivered by the
! Chancellor and the Chief Justice in the Court
t OF Errors and Appeals The Act was held in
operative and void so far as it concerned pas
t sengers coming from other States into this
e State or departing from this State or travelling
through the State. No question was made a,
n to its validity touching passengers between
points wholly within the State. The tax upoI
these passengers the Railroad Company ha!
| continued to pay.
MANUFACTURING CHEESE IN DELAWARE
6 We have several times referred to the fact tina
Mr.. Woodward, living near Newark, in the
upper part of New Castle county, was estab
> llshing cheese facto.y. The factory is nov
3 in full operation and on Saturday, the Sd inst
N he cut his first cheese, in tie presence of
~ large number Of invited friends, invitations be
ing extended to Gov. Ponder and Congress
at man BiggS, who were unable to be present
however. 1t seems that this enterprise wa
e. conceived last winter by the farmers club O
IN Newark, when committee was appointed t
le visit the factory Of a Mr. Worth, over in Ches
ter co. The committee received a most fiat
4 tering account from Mr.. Worth, bur they hes
= tated in the matter all but Mr.. Woodward
:, who proposed to build the factory and carry o
~ the work of cheese making, if the farmer
v would enter into obligations to furnish hiI
daily with the milk Of ahundred COWS for
SIS cents gallon. After considerable effort, a
ed arrangement of this kind was affected SON
1t, of the farmers declaring they would not mil
tn the cows for II cents a galon-ther wives an
daughters, probably, had been doing it tC
Il much less. The result Of the enterprise is thu
u given By the Cecil Iiiig:
lie The factory has been furnished 23OO lbs.
milk daily, the product of IS cows, which h'
n, netted our infOrmant-who is one Of the col
ng He furnishes the milk of II COWS, using Il
Sundays milk in his own family. Those wi
ng have furnished milk for the entire 7 days
on the week. have of course received a seven
.se mere from the factory for the product of the
COWS, amounting to nearly $lI.OO per cow
.os the month of May. Even with the milk fro
100 this comparatively small number of cows, NJ
Woodward expresses entire satisfaction wi
'ed the profits of his venture. To perform Il
"o work of manufacturing the cheese from I'll
number of COWS, one mana profession
cir cheese -maker-is employed at good month
er salary. The milk oftwice this number of CO.
can be manufactured without any addition
the force-or at least very trihing addition. Tho
tie, farmers who contracted to furnish milk q
at we'll pleased with their bargain and the prof
f. arising from it, and a large increase in t
i'm. number is anticipated The factory and nee
T. sary machinery cost not more than 500, a
DR.. has capacity to manufacture 5000 pour
of milk per day. A gallon of milk cighs
bat pounds