The times. [volume] (Richmond, Va.) 1890-1903, 1892-03-11
Railroad Tax Cases.

WELDON, n. t.. AldIcu lV.-I'l'cidisi
The opinion Of the supreme court in the rail
road tag cases. which has lust been published.
intimates very strongly that the main line as
we'll rs the branches of the Wilmington and
Weldon railroad j. Liable 10 taxation. Inc
original charter. which contains the exenp-
ton from taxation. provided tor the cOnstruc-
ton of "A railroad from Wilmington 10 Raleigh.
Two years after its enactment an amendatOry
act was passed permitting the construction
of the road to Roanoke river instead OF
Raleigh and authorized an increase OF capital
stock. The Court says The amendatoiy
act contains no exemption nom taxation.
The question whether the radical change IN
the location, direction and length OF the pro-
posed railroad was not IN effect new char
ter and its acceptance ease from the ex-
emption from taxation contained IN the orgl-
nal charter as 1t IS termed in the amendatory
act is not presented in the case OF
the Wilmington and Weldon Railroad
Company against Reid, quoted above,
and it IS not necessary es tna' w. We
now consider 1t. IL was not sus-
gestod that this radical alteration did not
revoke the exemption. 1t might seem, per-
haps. more Just TO say that the point. not
having been presented. was res non adJudl-
cata ID is very certain that 10y many
adiudications so radical change OF route
would have released subscriptions mace
to the original company, and 1t wouid
Legislature meant to confer upon
the corporation the right to Ter petual ex-
emntion from taxation of any number OF lines
bv sea as we'll a. by land or to sanction an eA-
ernptiOn for the large addition TO the capital
stock and b the length or the ROAD without
an express exemption from ta1atlc n 81 such
addition" The Court also questions the right
of the company TO build branches at all.
upon the following clause III the original char
ter. If the company shall n have com
pleted the main road from wilmington 10
| Raleigh in twelve years thereafter then tue
company shall forfeit SO much OF the rights
and privileges hereby created as confer upon
the said company the power Of extending the
said road above the point at which II shall
| then lie constructed" The Court, discussing
| the point says. None of the branch roads
| was either begun or finished within sald
! twelve years. One OF sixteen miles IN length
was built IN 1860. and others since the adOp-
| ton of the Constitution OF 1885, which Tor
/ bids the grant OF exemption from taxation
/ by requiring that taxation shall be uniform
/ and ad vlOrem. If the branches were an IN
tegral part of the main line their construc-
/ ton was not authorized after the lapse OF
twelve years If they do not fall
under tina. limitation it IS questionable
whether the right 10 build them was
not lost under the general act by non-user
| for two years alter completion OF the man
/ line Acts 1896. chapter 10. Code, sections G-s.
| 1856 The branch roads OF the pla'ntln are
only exempt from taxation. but 1t Is not clear
! that their construction has been under war
rant oil law III IT be conceded that the con
! structOn of branch roads was authorized
| after such lapse OF time, they could n con-
tempati0n of the charter be only such
a. hort feeders To the main line. The branch
read from Halifax to hinst u, whose taxation
is here Immediately in controversy, IS eighty
! five miles in length. nearly parallel 10 tile
main line and connecting with hye other rail-
roads and Is certainly MT sucl branch. nor
| is the Wilson branch. some 100 miles IN
| length, about as long as the main llne with
10 miles IN this state. and which IS u he
used hereafter practically as the main line OF
the plaintlfl traffic. T. he failure OF the state
to col ect taxes cannot be taken as an eban-
Comment OF Its right. No such presumption
exists against the sovereign"
There has been talk OF ordering two regl-
ments OF the State Guard into camp at Ashe-
Vile this summer. The people OF Whining
ton, who purchased and prepared grounds
and donated them TO the State for erlna-
nent encampment. object 10 the proposition:
! They claim that these grounds were donated
10 the state and accepte by Governor
/ Fowle ito be the property OF the State 81
long as il shall be used for the purpose and
object OF its donation. to wit: As the perma-
nent encampment If the white troops Il
the North Carolina State Guard" They claim
! that if the grounds shall cease 10 be used tor
this purpose that the property IN them reyerts
to the city Of Wilmington under the deed.
Nearly all the right of way for the Norfolk.
| Wilmington and Charleston railroad IN BERTHE
! county has been gwen 10 the company by
! the land owners. and the county authorities
| having Teen pe;iiiOned 70 that effect have
ordered an election to be held upon the Ques-
ton OF voting subscription 10 the enter
|