The Caucasian. (Clinton, N.C.) 188?-1913, 1892-03-10

specifically made Tor the branch or
lateral road"
The remainder Of the charter in
efTec, applies TO the main line. Sec
tons, 81, %, %. which hare refer
enee to the branch roads. seemingly
having been inierPolated by way Of
amendment. probably, into the char
ter as originally granted
We DO nc, think section % ex-
tends TO the branch roads The ex-
emption from taxation which is con-
ferred upon the main line from
Wilmington to Raleigh, which is
granted by section ls, for several
reasons:
/. The object Of the bounty of
the legislature was TO secure the
building of a railroad from the cap
ital os the State at Raleigh to its
principal seaport at Wilmington.
To secure that, the exemption con-
ferred by section Is is, so far as the
language goes, clear and unrestrict-
ed; but the language in reference to
the exemption of the branch roads
is not unrestricted. Had ii said
"the powers, privileges and rights"
conferred on the company lin re-
spect to the main road and the lands
through which il may pass" were
extended to the branch roads, and
stopped there, it would still be a
question of whether more was in
tended to be granted than the right
to the exercise of the privilege of
eminent domain, but the nearing is
placed beyond doubt by the super
added words, sin the laying out, in
the construction, and in the use and
preservation of said lateral or
branch road" These are words Of
limitation. They restrict the ex-
tension of the privileges of the main
line to those specified purposes,
and none of them by any con-
struction can embrace and cover
an exemption from taxation. But
indeed the point is a thrice adjuh
Gated one. In Railroad VS.. Com.
missioners, 103 U. S. /, the plain
tiff company had conferred on it
"all the powers and privileges nee
essary for its construction and re.
pair" as were conferred by certain
sections (named) OF the charter Of
the B. & O. Railroad Co. One Of
the sections named conferred upon
the B. & o. Railroad Co. exemp.
ton from taxation. The court
holds that this exemption was sun
doubtedly a privilege, but not nee
essary either to the construction
repair or operation of railroad
and hence the plaintiff company
could not claim exemption from
taxation. Where a railroad com
pany was by it's charter invested
'.for the purpose of making an
using said road with all the powers
rights and privileges and subject tt
all the disabilities and restrictions
of another company which was per
petually exempt from taxation, i
was held that a grant of immunit,
from taxation did not pass. Rail
road VS.. Gaines, 81 U. S. 697
And to the same purport is Morga
VS.. Louisiana SO U. S. 217. S
in the present case the privilege
and rights of the main line are ea
l tended to the branch roads sin til
laying out, in the construction, an
in the use and preservation"
said lateral line. These words d
not embrace exemption from ia,
alton. The provisions in regard
the branch roads are to be foun
!, in Sec. p, % and %, and an
y references in other portions of th
; act (Which is taken up with pr
' visions as to the road proper to e.
emption from taxation, applies
: the main road, and cannot contr'
s. the manifest limitation as to ii
branch roads contained in this Sc
ton.
: 1t may be noted in passing thu
IS the branch roads, exceeding now /
: much the main line in length, beir
e near two hundred and fit
e miles as against 154 in the liz
e from Wilmington to Halifax, Fl
'e exceed the 100000 of bran'
l. roads contemplated by the act
r 1888; and they do not appear
20 have been constructed as there pr
o. vided by opening books of subscri
V ton specially for such branch roao
ne If this had been done it is mantle
Is. that the ESQ miles of branch roa
D. were not constructed by means
the 100000 subscriptions autho
at zed for that purpose. Had t
es State intended to exempt the bran
MS roads, it is apparent from the Lin
,ct tation in section 81 of the CAPT
DIS stock for the purpose, to $4,000
re that it was not intended to autl
ry rize an unlimited number of miles
he branch roads and the consequ'
in exemption Of an unlimited quaint