The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1875-06-18


inent furnished the Auditor shall charge said CON-
teihc statement FURNISHED required
company shall ia ii pay mo the State reasurs within
ihry aays attsr me rsi day q Deeemoer - eaen year
said company snail forfeit and pay % the state OF Mis-
ay sand charged 6S I hu Auditor ten per cent
amount charged 10 said company; which charged
against sad company logethsI with me Ten per cent
The name ot the state OF Missouri BY cyil action
president Of said company isi to make out and furnish
70 the Auditor the late staement As herein required
said shall forfeit the state SlU,OOO
for such failure, which may be recovered
dicton provided mat il said company snail iai Inc
o. Two yeas aer aaia roSds ya a ~
that men sad COMPANY SHAH no longer be EXEMPT from
penalties ~ this SEC uon imposed n ,,.. ,A,.
provides the whole subject 81 the taxation of
the road thar cxempts the road from all taxes except
state taxcs and furnishes the only rule and authority
BY watch these taxes can be sscertaineg ana collected
created Contract Between the stse and the railroad
conpeted ana tor two years thereafter 4 IT did not pay
The inquiry is whether contract goes urther and
Tor Two years from all other III aRan State taxation
ana whether the State is pre- luded rom providing
that legislation which II claimed relieves any species
ems government should be clear that there be
terms The bower to lax rests upon necessity and IS in
hereA m every soyereignty and there can be 10 pre-
we're better Tor The interest OF the community
e @ 6oure has awas Sed the
ogi:lalnre Of stare nnresiralned by constitutional
maSe contract with corporation 70 exempt rs prop,
ton of the legislation there is Reasonable doubt
must be solved il iayo. q inc state IN other
character a., fairy interpreter, leaves no room Tor
ton lro county and municipal taxation quite as
is
granted in express terms but i i argued that taking
cation We 40 not think So immunity rom all taxation
two Yeats hui aner tbs ii is declared that road
bed buildings machinery ensines ears and other prop
thereof snail he subject to taxation at the rate assessed
Value his Is deciaraon tia The tSaon imposed
upon the property Of tins company shall not be different
erty, which CONFORMS to the CONSTITUTIONAL redure
sSaH be taxed in proeorton, 70 its vaas
a II ax M why e np the ntOS
erty tins company IN other way the prlnci
msnl b :e5arsa. lie esi.lauTe Intended 10 apply
s the tins 'nf ns Se 9 h is
This obviously means general tixation-such
sa5eetea 10 oyer So words Of limitation are asci
ana can be m ny So aSa 6s @ s, Of he
render the power OF taxation and an intention TO do
YES no her atcrHaiiye The motive Tor temporary
was able to earn thing taxstion might bear neavy
upon 1t. Eut with the completion of the road the
ncut what Involvement there for the
State TO grant perpetual immunity from local taxa
granted in isis there was no exemption IRON
it Is the government Of S5l altered this 50 mat the
road relieved OF any pabc charge or tax tor the
ro1 five years; but this privilege expired 1850 aud
the provisions OF the act oil 1852 on this subject we're more
large body of land donated by Congress to the
state 70 aid IN Ihe construction OF railroads IT. was en-
abcd to complete It's entire road ana run II tor
two without paying any tax whatever. BY
and any further immunity in this direc ion II conceded
by STATE would have been mere grauity. In
that the General Assembly OF Missouri while
ognHng In heha of this roaa, the pr1prety
airy exempton rom taxation, ma no purpose 70 con-
the section covers the, whole subject OF taxa
hon. as an oe O in f h dessra qay
Of 1t the road had been subject 10 state taxatonh
say the least that the Legislature intended 10 waive
othe' taxation but the provision Is that after the
own limitation The lroperw OF the road shall be sub
ITO on at the same rate other properly in
Is there any rule o. law by whlch word can
imported 10 limit its meaning Ii Is
tainlnest and payment OF a state tax and
nothing il sai about the manner Of ascertainng
tonal Abandonment oi all but stale Ii proves
nothing than that the Legislature thought proper
revenue law 80 iar as this corporation Is concerned
leaving the provisions OF this general law operative
tie leg station state hold that the circunis ance
Of making IN the amendment I, charter OF railroad
tax due the state nothing being SAID about the
OF ascertaning other taxes, works cxcmp-
aon levied Tor state purposes silence such
subject cannot be construed waiver ct the right
said which broad IN 10 show clearly that the
LEGISLATURE intended TO relieve the corporation
property Ths done this case aud the claim
q exemption from local taxation cannot uc sustained.