The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1880-05-01
lCnAPrER l6.
STATE or MARYLAND AND THE
NORTHERN CENTRAL RAIL
WAY COMPANY.
tCHAPTER l6.l


AN All
To adjust and settle finally, by agreement, all
pending controversies between the State of
Maryland and the Northern Central Railway
Company, by subjecting the franchises and
property of said company within this State to
taxation for State purposes TO a certain eI-
tent, and by providing for the payment of a
certain Indebtedness claimed by the State of
Maryland to exist on the part Of said North
ern Central Railway Company to said State Of
Maryland, being an act supplementary 10 the
act OF eighteen hundred and ffty-iour, chapter
two hundred and fifty, entitled an act to au-
thorze the consolidation of the Baltimore and
Susquehanna Railroad Company with the York
and Maryland Line Railroad Company, the
York and Cumberland Railroad Company and
the Susquehanns Railroad Company by the
name of the Northern Central Railway Com
pany.
WHEREAS, q controversy has arisen and ex-
lists between the State OF Maryland aud the
Northern Central Railway Company In reference
TO the rights Of the State Of Maryland to sub
ject to taxation the franchises aud property OF
the Northern Central Railway Company, the said
company claiming exemption Of the same from
taxation upon the grounds that among the terms
and conditions o: the union and consolidation
Of the several companies by which said Northern
Central Railway Company was formed is one,
that the latter should have all the rights priyi-
leges and immunities OF each o { said companies,
which said terms were entered into under tie
authority given by the Act Of Maryland Of eigh-
teen hundred and fity-four, chapter two hum
dred and fifty, which moreover decl,red that
said Northern Central Railway Company should
have all the powers and privileges expressed in
the charter granted by the State Of Maryland to
the Baltimore and Susquehanna Railroad Com
pany, among which privileges was immunity
from taxation.
And whereas, the State Of Maryland baying,
by the act OF eighteen hundred and seventy two,
chapter two hundred and thirty-four, and the
act Of eighteen and seveuty-four, chapter four
hundred and eight, imposed an annual tax of
one-half OF one per centum on the gross receipts
OF all railroad companies worked by steam, in
eorporaied by or under the authority Of said
State Of Maryland, and claiming that under said
acts the gross receipts Of said Northern Central
Railway Company are liable TO said tar, have
Instituted suits to recover the same.
And whereas the property Of said company
has been also assessed as liable to taxation for
county and municipal purposes.
And whereas, the said company has the right
10 have the question at issue between 1t and the
State of Mary land carried to the Supreme Court
Of the United States to be there decided.
And whereas, 1t has been represented TO this
General Assembly that what would be the ulti-
mate decision OF said question Is a matter Of
great doubt, and 1t is deemed TO be moreover
just and proper that an equitable settlement
should be made Of the matters 50 in controversy,
and II having been represented 10 this General
Assembly that the said Northern Central Rail-
way Company, for the purpose Of making such
settlemet Is willing to pay tax of one-haf Of
one per eentum on the gross receipts within this
State, upon the terms aud conditions hereinafter
set FORTH now. therefore
Section /. Be il enacted by the General As
sembly Of Maryland, That the Northern Central
Railway Company shall have and possess all the
powers, rights, privileges and immunties, and
be subject TO all the duties and Obligation which
are expressed in the Act OF Assembly of Mary
land of eighteen hundred aad twenty-seven,
chapter seventy-two, entitled an act 20 ucorpo-
rate the Baltimore and Susquehanna Railroad
Company. bat all the franchises and property
Of every description and gross receipts Of said
Northern Central Railway Company, within the
State Of Maryland, shall be subject to taxation
for State purposes to the extent Of an annual
tar Of onc-hAlf of one per ceBtum upon the gross
receipts IRON its railroad and branches living
within the State Of Maryland, and from ali
other sources within this State, and said fran.
chises, property and gross receipts shall not be
subject 10 any other tax under the laws Of the
State Of Maryland provided, however. that all
such property, works and structures Of the said
Northern Central Railway COMPANY, which are
or may be taxable Within the mea ming of The de-
cision Of the Court Of Appeals Of Maryland rem
dered in the year eighteen hundred and seven
" eight in the case Of the State Of Maryland
against the Baltimore and Ohio Railroad CON-
pany, shall be subject to taxation for county
and municipal purposes in the same way and 10
the same extent as the property OF indi-
yiduaIs.
Sec. 2. And be il further enacted. That
this act shall not take effect until the
said Northern Central Railway Company
shall have paid to the Treasurer OF the
State Of Maryland the sum Of twenty nine
thousand seven hundred and sixty-two dollars
aud ffiy-six cents, as mentioned In the third
section OF this act, nor until this act and all ts
provisions shall have been accepted in the mode
prescribed In the fourth section hereof
Sec. 3. And be 1t further enacted, That the
payment of the sum Of twenty-nine thousan nd
seven hundred and sixty-two dollars and fifly.
six cents mentioned In the second section Of mi
act shall be made by said Northern Central Rail