The Caucasian. (Clinton, N.C.) 188?-1913, 1892-03-10
diminished. will be held by the cour,

diminished, will be held by the court
10 be surrendered, unless the inten-
ton TO surrender Is manifested by
words too plain. 10 be mistaken"
Exemptions from taxation are re-
garded as in deroga;ion of sovereign
authority and Of common right, and
therefore not to be extended beyond
the exact and express requirements
of the language used, construed
strictissin1i jurts. Railroad VS..
Thomas, 1872 U. S. 1876. In the
leading case of Bank VS.. Billings, 4
Peters 514, Chief Justice Marshall
says: "That the taxing power is of
vital Importance; that it is essential
to the existence Of government; are
truths which it cannot be necessary
to re-aff;-m. AS the whole CON-
munity is interested in retaining it
undiminished, that community has
a right to insist that its abandon
ment oug hit not to be presumed in a
case in which the deliberate purpose
of the State to abandon it, does not
appear. We must look for the ex-
emption in the language of the in
strument and if we do not find it
there, it would be going very far to
insert it by construction" In
Railroad VS.. Dennis, 116 u. S.,
668, Mr.. Justice Gray says: "The
rule has been strictly upheld and
constantly re-affirmed in every va
riety of expression. 1t has been
said that neither the right of taxa
ton nor any other power of sover-
eighty will be held by this court to
have been surrendered, unless such
surrender is expressed in terms too
plain to be mistaken; that exemp-
ton from taxation should never be
assumed unless the language used
is too clear to admit of doubt; that
nothing can be taken against the
State by presumption or inference;
the surrender, when claimed, must
be shown by clear, unambiguous Ian
guage which will admit of no reason.
able construction consistent with the
reservation of the power; if doubt
arise as to the intent of the legisla'
ture, that doubt must be solved in
favor of the State; that State can
not by ambiguous language be de-
prived of this highest attribute o.
sovereignty; that any contract o
exemption is to be rigidIy scruti
nized and never permitted to extent
either in scope or duration, beyond
what the terms of the concession
clearly require; and that such ex
emptions are regarded as in dero
CATION of common right and there
fore not to be extended beyond tn
exact and express requirements o
the grants, construed stract'ss'"'
juris."
In the Delaware Railroad Ia:
Case, Is Wall. 2O6, Mr.. Justic
Field said: "Before any such eS
emption or limitation can be &C
mitted, the intent Of the legislator
to confer the immunity or prescrib
the Limitation must be clear beyon
a reasonable doubt. All publ
grants are strictly construed; moth
ing can be taken against the Stat
by presumption or inference. Th
established rule Of construction i
such cases is that rights, privilege
and immunities not expressl
granted are reserved, There is n
} safety to the public interest in an
other rule; and with special fore
does the principle upon which tt
rule rests, apply when the RICH
F privilege or immunity claimed, cal
for any abridgement of the power
: of sovereignty, or any restrain
upon their exercise. The power
taxation is an attribute of so
t ereignty and is essential to ever
! independent government. As tn
: court has said, the whole comm
n nifty is interested in retaining
S undiminished, and has right to i
4 sist that It's abandonment ought n
q to be presumed in a case in viii
S the deliberate purpose of the Sta
e to abandon it, does not appear
r Bank VS.. Billings, 4 Pet. SOL"
y The plaintiff claims that its e
b emption is not only unlimited as
l. duration, but as to subject matte
= and that by its charter it has
1t right to build any where, at Al
J. time, branch roads when ever
d shall be its pleasure to do SO, a
le that such branch roads where'
d constructed within the limits of Il
State, shall be forever exempt
n from payment of State. county
J. city or any other tax and that 81
K exemption extends to all roll
rs stock, shops, buildings and oil
IS property which it shall use in G
IS. nection with such branch railroa
"a whenever or wherever construc
,r- or to be hereafter constructed.
~ claim is that the grant made by
cd State in the act of 1888 is unlimi