The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-04-04

eriaina IRON the inter.btate eommerce clause
'Ths decision further held that the power
conferred BY the Federal Constitution upon
nations, and smong the States. does . lot reach
80 Jar as to prohibit a State from Imposing u
SG dase s gpc stSE. created to ~
business done Ivy It in the State in the trans.
Iort Sd OF property or persons coming from n
rebates made on account OF intsr-ststs com IN
treasury mad been looted OF over Si.5O0.Uo0
oias pasnsSs IN III. state WSieS have not
reserved rebates on inter"stat. commerce
sarni T.. ar: the hOrss ear and trolley i ines,
viii tltst lake the ferry to the foot OF Coftlandt
isopics Line pisr. where he TAX" taxes ar bOss Tor
Albany. This business originated in New
this is species Of Inter State com N cree UPON
which n steamboat can claim a tax rebate from
transported the passenger portion Of the
distance, not entitled to n lie rebatep And
yet the horse car companies have made no
The Ulster and Delaware road is a small
road being entirely in the counties OF Ulster
nine miles OF road. II is known as a summer
road for the reason that the principal bust
summer resorts In the Catskill Mountains.
The company paid to the state up to June ~.
1s the sum q S,a 0sj =, ,,T. tax , on Its
to the Railroad Commissioner show that the
business OF the company is purely local. Yet
In the face 81 that the Com ptrOller on the 18th
day OF November. 1880. granted the company
a rebate Of S5332sS on account OF inter
OF Eat the company paid TO the State in
eleven years one-third was returned In eleven
The Boston and Albany Railroad Company
petitioned Comptroller Chaplin In January.
1855. Tor rebate on account oi INTERSTATE
in July, lssSS In 1890 tho apple alton was
renewed before CONTROLLER MemIle. and on
to said company the rebate asked for mount
Ing to $50 326, 80. although l can ind nothing
on the inter State com m cree" question since
COMPTROLLER Chaplin denied the application
calculated in any way to change the basis Of
The New York Central and Hudson River
Railroad Company pad 70 the State 81 New
l Yer prior to Aug ~ 1884; the sum o. $62 ~,
State for the i've years ending June 80. les+:
The report OF the company to the Railroad
ness Of the com pAny in this state aggregated
over S2S 900. 900 Of gross earnings. and the
face of all this Comptroller Wemple refunded
to this company as rebates on account OF in
above I msntion.d. the large amount Of SIT
go1 a. Which J Il. lstt the q, setually pay
should R.y. paid siHo. 900 Tor one year:
Hoo.ac Tunnel and Western Railroad COM
PAN RsnI from on h Troy 10 Stat. Ss o
J In connection with the Troy and Benningt9n.
Troy ,y1 and Boston n" road never paid any taxes
but what It was compelled to pay. and the
books Of this d.ps,thmenIt and the reports OF
q i. lease to q. E,shburs road # owed and
sarnl1ss s for ten months ending March
'hf sSnS ssfsn Hn
| Troy and Boston Railroad Company and Bos.
q. that n.
Hoosac Tunnel and Western failr9ad Com.
New York: II this road Was really sntitisd to
'" PS. Baiisio. RoeSe.ssr and rittsbnrSh Rail-
t SSS|s .a% p S's state
sE0;: jan. s.spnE s for t1 Dec ys 1885
the sbcv. COMPANY. was granted a re:
bate on .ssount q ints5s,"ts s, eomm '.es
e.. Sa paid the Tr.s :Sss @
81. 225. ~. or about S4t5 year. ssa tax on
e d Ts
has not paid less than 81 500 . year since 1884
as . tsx on its gross earninxs. The reDorta,ot
1880. shows the gross earnings to be $1,000:
bB1, and the tax on said amount 10 charged
corporation tax departm emit lin lead pencil ut
$14.89S3n. The amount has not been paid.
81 81; 1867 si ali repofts Of the company are
made In accordance with the capital stock and
IN. syrueSss Bi sn and New York
Bin hamton to Geddes. all IN the State Of New
per reports to the Railroad Commissioner are
all local The company paid as tax on lite
ehs :a%
1887. the company was rebated s4.3SS.O3. On
s:s q "a So . sSp Oa De-. was g. % as
sum o. sl7. 94s.57 on account OF Interstate
The National Transit Company tpips lines
for carrying OLD paid to the state as tax on
TO- 30 1sss the sum Of S., oSasi. The com psnS
claimed It did an Interstate commerce bust
when petition was denied July i. 1853 u On
said National Transit Com panS Gisd a further
petition with the Comptroller admitting that
Ss due sna ssd SSs 81 ss
sum of S5.4l+97. since which time the COM
reports I ~ s.rpag to
S54. 08a.3+ on account OF Interstate com
The PEOPLES Line Of steamers known as the
New Jersey Steamboat Company conducts
passenger anu tIolRnl Duslu0bb ou ulo MUS
River between the cities of New York and Al
bany. In 1891 IL suddenly discovered that II was
doing an inter state com m cree business and in
its application for rebate recites the fact
north, east. and west. and also furnishss
st cam boats and tugboats for excursions.
Since the com pany cannot furnish . continu-
GUS passage for passengers or freight aud It's
business originates and terminates within the
State the claim for rebate seems tn be without
foundation. Nevertheless. on May g. 1891,
there WAS related to said company ths sum Of
81. 364.S4 or over 30 per cent OF the entire
amount OF taxes paid on Its earnings. on &C
ecu ut OF inter state commerce business: The
fact that il sells tickets north. east. and west
proves nothing.
The following IL the list of transportation
companies receiving rebates and tho amount
received by each:
Bua.lo, Rochester and PItt.enIgh Eslroad Company
So rs BOslon and Albany Railway, $50 .o1. SttEsns
sissmboAt Company, snsIi; central New Ens,and
RallrO.d, $40 is D.lAwsI. and Hudson SApal EoIi'
bB4 S44, ElmTa. Cortland Ahd northern Railroad,
SO apa; Fitchbnrz Railroad. SlII6s: Hartford and
Connecticut Western Railroad t2Sjt lake thAm-
plain Towing pAny. sb.gT; Lake Shore and AlCh
gan southern S23.4p+; LsEigh and HUDSON River Raj
s. 36S Montgomery aud Erie Railroad, S2I' NsS
Nurk LAX ChamplAin fermentation tOiD-