The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1880-04-30
CHAPTER l6.
lCHAPTER l6.
STATE OF MARYLAND AND THE
NORTHERN CENTRAL RAIL-
WAY COMPANY.

WAY COMPANY.
AN ACT
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 ex-
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 fifty-four, chapter
two hundred and fifty, entitled an act to au-
thorize 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 Susquehanna Railroad Company by the
name of the Northern Central Railway Com
pany.
WHEREAS, a controversy has arisen and ex-
lists between the State of Maryland and the
Northern Central Railway Company in reference
to the rights Of the State of Maryland to sub
ject to taxation the franchises and 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 oe 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, privi-
leges and immunties of each o f said companies
which said terms were entered into under the
authority given by the Act of Maryland of eigh-
teen hundred and ffty-four, chapter two hun
dred and fifty, which moreover declared 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 baving,
by the act of eighteen hundred and seventy-two,
chapter two hundred and thirty-four, and the
act Of eighteen and seventy -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, iD-
corporated 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 tax, have
Instituted suits to recover the same.
And whereas the property of said company
has been also assessed as liable 10 taxation for
county and municipal purposes.
And whereas, the said company has the right
to have the question ut issue between it and the
State of Mary land carried TO the Supreme Court
of the United States 10 be there decided.
And whereas, it 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 it is deemed to be moreover
just and proper that an equitable settlement
should be made of the matters so in controversy,
and 1t having been represented to 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-half of
one per centum on the gross receipts within this
State, upon the terms and conditions hereinafter
set forth; now, therefore
Section l. Be it enacted by tha General As
sembly of Maryland, That the Northern Central
Railway Company shall have and possess all the
powers, rights, privileges and immunites, and
be subject 10 all the duties and obligations which
are expressed in the Act of Assembly of Mary
land of eighteen hundred and twenty-seven,
chapter seventy-two, entitled an act to incorpo-
rate the Baltimore and Susquehanna Railroad
Company, but 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
tax of onc-haf of one per centum upon the gross
receipts from its railroad and branches lying
within the State of Maryland, and from all
other sources within this State, and said fran
chises property and gross receipts shall not be
subject to any other tax under the laws of the
State of Mary land a; provided, however, that all
such property, works and structures of the said
Northern Central Railway Company, which are
or may be taxable Within the meaning of the de-
cison of the Court of Appeals of Maryland rem
dered in the year eighteen hundred and seven
ty eight in the case of the State of Maryland
against the Baltimore and Ohio Railroad Com
pany, shall be subject to taxation for county
and municipal purposes in the same way and to
the same extent as the property Of ind-
viduals.
Sec. 2. And be it 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
and fifty-sx cents, as mentioned in the third
section of this act, nor until this act and all its
provisions shall have been accepted in the mode
prescribed in the fourth section hereof.
Sec. g. And be it further enacted, That the
payment of the sum of twenty-nine thousand
seven hundred and sixty-two dollars and fifty
six cents mentioned in the second section of this
act shall be made by said Northern Central Rail