Wilmington daily gazette., 1874-03-23
From the Delawarean.
Triumph for the state.

Tie cpmion of The Supf,lue Ccuri, delivered
hy Mr.. Justice FeldN, ~ IL" o'ae W Whilu"i
Mluut, Jr., Bgaluai iiiu T., W. " u. Il. Co.,
William j Clarke and Nj u. orhcltre, has euei'
printed. A. some Of pwr frrdcIs muy not UNDER
stand the rcnsuus Tor making tho railroad II de-
tcndant IN the suit, We will slai", That although
the company was made Il defendant it was 'he
renl com ulaiInini. Tie suit was commenced Ny
bin iur injunction 10 restrain the coiitctiol oi
taxes due from the company to the State under
the law ii Apil, 1863, amt rs the company prefer
red proceeding in ,lpr federal ruthei than The
State courts, it became necessary to substitute
the name OF some non resident sioCkhoider IN OF
der to give jurisdiction to The t1tcut Court-
Hence Mr. hlnot was made complainant and the
railroad company nobinally d.iendin'. The
real parties, however. were the company Oh the
one side aud the State the other. The bill Of
complaint filed m ihc CiIcut CouIt prayed for
rcllri un NaIious grounds, which are noticed III
the opinion ct andgo firlds The answer al the
defendants to the bill or compliant denied that
the company WAS entitled 10 irlei ON any OF The
ground, alleged, and Insist cd That The law taxing
the company was constitutional aud Niid. Tho
catc was IA, gutd IN tht CircuIt Cont 10y Mr.. Gov
an ani Mr.. ComeEN for the company, aud Mi.
Biylrd ami Mr. salisbury Iur tho State. I'll"
validity ot the law taxing the company On net
earnings and the value Vi ITS capital stock was
SUSTAINED hN JOstitr Strong, ana IN appeal was
taken hy the complainant 10 the Supreme Court
of the | nltrd States The case was reached on
the calender ut the Supreme Court III January
last and was argued III that touit hy the same
COUNSEL Ii viii be sren thai the consiitutioDali-
" ut the law Ci 1860 and The validity o The taxes
ii imposes on ianloaA companies ia The State has
been affirmed 10y the highest Judicial tribunal Of
the country, without dissent. The Importance OF
tins dccison tn the state cinnrt be over csiinnt-
ed 1t settles inI,Ntt The question al the Liability
OF the T., W. ~ Il, ~. Il. co. 10 taxation by the
State. That company has claimed (aud dad In
this suiU thnt II was exempt from taxation by the
State under the Law authorizing tho consulida-
tiun OF the several companies chartered by Della
warc Maryland aud rennsy yNinil, now iorining
the r. W. " Company. The assertion OF such
exemption by the company and its resistance to
the taxing power ot the State has Tor several
Years led TO much unpleasnntnt SIS between the
authorities OF the state ana The company, and
which it is to be hoped " Ill now no longer exist.
The company w,il i.o longer deny lts obligation
to the state, aid While enjoying II monopoly ot
the caIIy ins trade ani travel OF the stale under
lberal cLarttts Rfahted by Gun l,1isliture, VIII
appreciate the Ieaaonablcuess CT tho eXaotions
made under our rcNcuua laws. III tLis decislen
had bern against The state we should have had III
our midst a coIpOrat lion possessing practically the
exclusive privilege 0t carrying by rail persons ana
property without scarcely any habihty to con-
tribute 10 the suppJrt OF the government which
gave 1t being and protects its property. Tue ex-
istence OF such corporation IN The state with
exemption from TAXATION, could not have failed to
prove perpetual s1ICr otiTrlltlon to our people
This decision, therefore, forever settng this dis
pute and fixing the liability ofthe company to the
taxing power Of the otate, and securing Il proper
| and tair annual revenue from the company
tightening to that extent the taxes OF the people
| as well as destroying any clam which The com
pauy might ntherw Use have had against the state
Tor taxes paid under The law, under protest. is the
| most important Judgement to the people of Del
aware ever rendered by any Judicial tribunal
\ state OF federal. Ina perunaIy point of view
| alone II gecurts tunder present arrangement be
| lieNcd 10 be very Ihoderalcl All annual payment
| to the stutr ul forty thousand dollars from tn,
| company, brs.dcs, rs before remarked, relieving
| the state irom any claim which nigh. have heeI
made tor the mount OF taxes paid by the ccmpau.
| under protest.