Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1882-12-12
Taxation OF RAILROAD and Telegraph.

cutting officers of the various counties"
Taxation OF Railroad and Telegraph.
At the date OF ms las, report the following suits,
involving the right of the >tI;e 10 tax The railroad
ana telegraph companies, were pending before
It te of Maine ". Maine Ceatral Railroad Com.
state of Naine w. Ros,ou y Maine Railroad.
state OF Maine W. Portland. saco Portsmouth
Railroad Company.
state OF Maine Ns. western l mon Ielesraph
stite Of Maine " International Telegraph Com
pany.
appeared Tor The Maine Central Railroad Co.. WIN.
L. Putnam for Boston \ Maine railroad, Messrs.
Neab aud Haskell for the Portland, sacO x Ports
mouth railroad Co, aud Messrs. Baker AMI BAKER
FOR the We stern Union anu International lcIe-
graph Companies.
These severa! suits were brought 10 enforce the
payment OF the Stale ;aSes due from the corpora
lions under he assessment OF 1850. The tax
against the railroad and telegraph companies was
assessed unlcr separate act, anh though suits
were brought against all of the foregoing corror.
ations, am pending In the supreme JUDICIAL Court
In Cumberland County. II was deemed an unncc
eSSary expense Ia The state 10 carry more than one
Of each class forward 10 the full court Through
the courtesy OF The President OF the Maine entra
Railroad Hon. GeOrge r. u. Jackson and Me-srs.
Drunmond 4 DrUmmoud, counsel for the corpora.
tion who expires sed desire To have the c"ns,lin-
tionaliiy % the act delermined without unnecssl'
y "
submitted 10 the fun court without the usual delays
accompanying similar cases.
I'm the suit against the Western Union Telegraph
Company the testimony was taken before JUICE
VIRGIN NJ the April term 1881. AMI the case went
f0rv ar to the law cour, upon full report OF the
evidence. The cases were most ably and elabor lie
Is argued hy counsel Tor defcndut corporations
claiming that the tax acts under which the assess
rncut. were made, were In violation Of the consu
tuuoual provisions requir ingt'nt "al taxes upon
real and personal estate assessed by authority OF
- ..tf,s. asttll gtffI
,rcor ling 10 the Just value thereof, That the tax
was properly tar that II was not uniform or pro
por,innal either IN mode or rate, that II was not
apportlpncd and assessed equally. mat the law
undertook To- tax property hy classes, Zone per
cont on railroads, Two aud one halt per cent. on
telegraph lines. agalns, onc-hdu cf one per cent.
on thu general property OF the state.
That n was mot enough That one railroad pays
the same As another one telegraph line ~ anoth r.
AMI one land owner ~ another but the taN ON rail
rpad telegraph line aud land owner must DC aike
aud uniform In rule and rate. varying only Ia az.
grega,c according u the just value OF he property
On the contrary 10 was argued Tor the state thAt,
Is the property OF these corporations was tNemft
from all municipal burdens an' taxes TIE
state had the power 20 subject such properly 10
general state tax TO hc paid Ill Getty To the stale,
ana before such tx act should bc declared HicoH-
additional g. must GsarDlnfirely appear that the tax
WAS dspropOrtioual and In cNces, OF the valuation
aud asses .mcnt OF the various toMH7 "h'ic TIC
prOpertv was situated.
That ii thee a-sc-~mcu's were spfopuruphhl
ami u,equsl ~ property tLrcs. and could not he
~ sta.ci. the law -houll DC uDhrId rs iiN upon
tbc lusines, AMI fra ch~e OF the corporations.
That the tax OF two AM ouc-hAlt per cent. upon
the value of the telegraph llne. Including the pole
wires and iusulatnrs, was not intended a. u tiN
upon the value Of the property as 50 much Wool
and wire but tax upon lis capacity 10 reap prof.
IS determined by the length of line, The numnef
of poles and amount OF wire used, ana other cIi'
cuui.inucc, which ltced It's value ~ a telegraph
That it was tax upon a given employment i'm:
poscl upon its businS-s transacted la -" STATE OF
Maine The >tatc hail the right 10 exclude foreign
cnr,,nr,stions altogether, and II the Ilght !"
exclude existed, the right 10 impose
lax upon It's business transacted within the Nm
IT, OF the State, must follow, and 80 long ~ snrh
tsN aDplleti alike 10 all engaged Ia the D.egrdpk
business Il was equal and uniform anu oONlAten
All constitutional objections a 10 uniformly anu
equality OF TAXATION. ,,,
The state that IL MAS competent FOR the Legislature
10 REQUIRE these corporations 10 pay tax Tor the
support OF the state government which gave them
pro cciion That IL II could not be upheld a. ,lI
rect tax upon the real aud personal estate OF TIE
cDrporatiou 10 WAS 10 Dc presumed the Legislature
intended II - franchise tax. The iight OF the
state 10 tax the franchises oil ihe rai ROAD cetoFa
lions "a property Ia proportion 10 their value l.
uuquestiontti, and the imposition or the tax was
but "A proper exercise OF The power granted under
Tne suits were sustained los the fli court. the
laws declared constitutional. and judgment or.
,Irri for State for the fun amount claimed and
interest. 80 -, ,,,
amounts have teen collected and paid 10 the Stale
Treasurer.
Maine Central Railroad Co. .967 !
Ro-;On X Maiue Railroad..........' 2O,lof''o
Western Union Telegraph Co. 7i3GGl
International Telegraph Co. }
me suit against the Porilan', Saco and Ports
mouth Railroad Co., for $4,000, Ii sun pending
in court believe an adjustment OF me sun VIII u,
the state. II not settled the case VIII DC IN oruer
for trial NJ the nett January term of court.
Tine act rel ting 10 the taxation of telegraph
,,nnanles A. still In Iorce and all State taxes now
LEVIED against t'ese CORPORATIONS are under the
provisions OF that act. The line Of the lot rna'
tional Company is controlled and operated ny the
", stern Union and under the terms OF the con.
,r,ci ALI taxes assessed against the International
are payanle by the Western Union.
The favorable decision OF The court, sustaining
the constut!onality OF these acts, cannot be over
estimated IL Is of vital and paramount impor ance
10 the people Of the state and establishes goNern
ing principle for future assessments against ali
telegraph companies exercising the powers ana
franchises within the state. since the enactment
Of the statute imposing state tax upon telegraph
companies, charter has been granted the Eastern
Telegraph Company OF Maine, aud q line has been
Constructed from Boston 10 Portland Bangor,
Lewiston. Augusta, Bath, Beltas. and other impo.-
tant points -. -.
OF this character mas been applied to this new cor
poratiOn. ..
charters have been sranleu DI inc LetlsiatuiS
authorizing the construction and operation OF Tel
ephone lines within the state, granting authority
t5 those corporations TO locate and construct their
lines along any public highway or bridge, or along
and upon any line of railroad, but IN such manner
as NOT TO incommode the customary public use
thereof -
Various lines have been constructed and are now
I'm successful operation within the state.
Other similar corp 1rations have been organized
upder the general law with limited powers.
The act relating to the taxation OF Telegraph
lines is no, construed applying to these corpora
lions. Thev subserve In manv respects the ends
and nprn1ses and are endowed. substantially witt
the same, powers. II upon examination II Is deemed
,dviahe the these corporations shall bear then
urrportion o the public bu dens IN return Tor th'
privesges or tnte the subject will receive the IA
! yoralIe consideration of the Legislature.
All State taxes against the railroad corporations
! are now assesse under the provisions OF chapie
| OF Public Laws of 1881. Inc statute OF 1850
relating 10 taxation OF tn, character AMI by vlr
tue OF which the taxes against the railroads hereto
fore alluded 10 assessed, was repealed by I'M
| forcgoi & enactment .
| TAX against every corpm alton. person or associa
/ ton operating any railroad In tbs Stale Tor In
| priv lege Of exercising Its Fl 'nchises
| The asse snent is made by The Governor an'
| Council PAYABLE, one-half on the trst day OF Jul.
| next after the levy Is made and the o her nan oil
the FIR & day OF October following. In case OF non
| payment an action OF deOt may be maintained u
the name of the state 10 recover the tax with II
| per cent. interest.
The Governor and Council, In the Performance
OF the duty required by the abt. assessed the vari
Gus railroads and reported their proceedings to Tn