New-York tribune., 1872-09-17
HARTRANFT'S GUILT.
ANOTHER CHAPTER or PENNSYLVANIA
RING FRAUDS

HOW GEN. UArTRASFr DOES NOT COLLECT THE
TAX ON CoRPoRATIoNs-A DEFIClENGl W
s363,s44 81 IN THE AUDITOR-GENERALs OF
FICE-FACTs FOR THE CONrEMPLArioh oF
fron m, Phi;a1eipsia Pr,s (Graa0. =
a short time ago Mr.. John w. FRAZER OF
Philadelphia, In speech delivered by him at msss
meeting in the said city, made the charge direct Lha1
John r. Hartranft AudtorGeneral Of the state nad
either through Ignorance corrupt motives, pefttou
number OF the great corporations OF the CommonWeIl
10 es&eape & the payment OF millions OF dollars taxes g @
sented statement showing the loose manner IN
which the AuditOr(ieneral permitted the Delh-
ware and Hudson Canal and Railroad Company to
pay their taxes upon the tnnnage OF that com
tIenera's OGice ami az Con Uarfranft himself was
either unable or unwilling 10 reply TO the asseyeraon
O Mr. Frazier, the duty OF replying devOlyed upon the
Chief Clerk Of the Finance Department, who made az
mo basis OF his defense, first the point That the tax Of
four cents per on the coal mined or purchased by
the Company practically supercees the tax on tunnage,
and second hat Judge Pearson decided that the inp0
siton tax on Interstate unnage is unconstitutional,
ana that The question Is before the supreme Court OF
the United States for final adjudication. and that If this
court OF last resort decides In favor of the Common
wealth tho Audorenoral viii proceed to collect the
taxes due by railroad companies"
Inc statement made by M Frazier carried with II the
appearance of truthiuness, and in manner CON
rned by the chief clerk Of Gen Hartranft in letter
dated sept p 1872 IN which be says: Three tunnago
cases are now pending In the Supreme Court of the
United states, and In ease OF decision in favor OF the
state, ihls Company Uhe Delaware and HudsOn) VIII
owe s92 ~ for the year 1866 and not s72 49, as Mr.
Now. as Mr.. FrazieTs error was about s27OO in the
- amount thdt tndrles i. 1erkes he pau
Gen. Hartrdnft the 10Th day of December 1871, we
have concluded TO 1urtheF look into the in which
these corporations transact their business with the
AuditOrGeneTas Department. and therefore give TO
our readers statement showing the amount Of tunnage
tax due the state by the Delaware, Lackawanua and
western Railroad company; also, the manner IN Whlch
this Company paws tax upon its funded debit how
is short I'm ts capital stock gross receipts account
1or all Of which ask careful personal, aud critical
analysis.
We begin with the tunnagc account The act Of March
81 l5 and reiterated IN the act Of May l. 1865 enaets
that tunnage tax OF two cents per tun shall be PAD
the products the mnes second upon the products
Of the Forest animal vegetable food, ana all Other
agricultural products, three cents per tun or 2OJO
pounds third upon all other articles five cents per tln
TIE act of Aug -, 1854 provides that every company
hereafter incorporated by this Commonwealth,
poratOn Of any other State holding any franchises or
privileges In this State by virtue OF the laws thereof
shall make returns and for the freight carried over
through upon that portion OF their lines Wltnn tls
State, II the whole O1 their respective lines were IN
tbs State.
In answer to the plea of AudorGcneral Hartranft,
that the law imposing tunnag6 tax has been decided
unconstitutional by Judge Pearson IL - only necessary
10 add that several years the supreme court OF
Pennsylvania Oycrred the opinion OF JUSTICE feafsOh
and decided IL constitutional The following are the
concerning the Of the Company dur
ing Harrfts term, all OF which are made under oath
IS follows:
So> Of Pennsylvania County Personally e,rei sam
uel Sloan President A. Ole Treasurer Of the Delaware Lek-
wanna Railroad Company ami in due form Of law made
oath that the statements in tle within report true to the best Of
ter knoSedge aud belief. 800
JoHs VINCENT. Notary Public.
SLOAN, President
A. j. ODELI. Treasurer.
Audit0renerals railroads 10 l6lS PAGE
0-rnt of Iblfrrre Railroad
C07lprv iriR t AuiiOT- Generals department Of The Sa