The Democrat. (Scotland Neck, Halifax Co., N.C.) 1884-1896, 1892-03-10

| Chronicle 2ndl
The Supreme court yesterday
/ filed its decision in the matter ol
the taxation OF branches of the
Wilmington and Weldon railway.
The case was brought by Injunc-
| tion against the sheriff OF Halifax
county 10 restrain the collection oi
! taxes OH the branch railroads Ihe
court holds that the exemption OF
| taxation IN the Original chaItrT
| does not extend to the branch roads.
The charter, az originally granted,
was for the construction of rail
road from Wilmington to Raleigh,
miles, with capital stock of $500,
900; an act passed in 1885 authorl-
zed change OF terminus to 'somc
point on the Roanoke river and
an Increase of the capital stock to
81 100000, and the road was ac-
cordlngly built to Halifax, l5I
miles and thence by the acquisition
of the Halifax and weldon IoaI'-
road to Weldon. The decision
says "We do not thin.- section
% of the charter extends 10. the
branch roads the exemption from
taxation which lis conferred upon
the main line from Wilmington to
Raleigh, which Is grarted by section
10, for several reasons which are
enumerated.
|. The object of the bounty was
to secure q railroad from the capI-
tai of the state to its principal sea
port, Wilmington.
,. The branch roads now exceed
the main line in lenght, being near
ly 25O miles. as against l54 IA the
line from Wilmington to Halifax
and far exceed the 100000 Of
branch roads contemplated by the
act of 1888. Had the State intend
ed to exempt the branch roads, 1t
is apparentffrom the; limitation III
section II of the capital stock for
the purpose TO s29O,o00, that 1t was
* y,fh
limited number of: miles OF branch
roads, and tire consequent exemp-
ton OF an unlimited quantity OF
capital from bearing its due share
of maintaining the burdens of civil
government.
3. An act passed IN 1867 gu.
thorized the plaintiff to open books
for subscriptions to build branch
roads to The amount Of S25 900 per
mile. This might be deemed an
extension of the light 10 build
branch lines, but this act contains.
no exemption from taxation OF the
branch lines or Of the additional
capital thereby outhorIzed aud they
would not be exempted II built
hereunder.
4. The act of 1888, section IS,
provides: ''If the company shall
not have completed the main road
from Wilmington to Raleigh 10
twelve years thereafter then the
company shall foLofeit so much Of
the rights and privileges hereby
created as confer upon the sald
company the power oi extending
the SAID road above the point at
which It shall be then constructed;
but they shal! not forfeit Their
property and privileges IN any
manner a. to so much OF the road
as they have completed :" None
of the branch roads were either
begun or finished within said
twelve wears One OF IL miles ID
lenght was built IN 1860, and the
other since the adoption OF the
constitution of 1865, which forbids
the grant of exemption from taxa
ton by requiring that taxation
shall be uniform and od UoioTens.
IF the branches were an integral
part of the main line, their con
struction was not authorized after
the lapse of twelve years. If they
do not tall under the limitation it Is
questionable whether the right to
build them was not lost under the
general act by mon user" for two
years after the completion OF the
main hue. The branch roads Of the
plaintiff are not only not exempt
frou taxation but 1t is not clear