New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-05-28
STATE TAXATION OF VESSELS.
TIE COMMISSIONER or NAvIGATToN's SUMMARY
OF THE PRACTICE IN THE VARIOUS STATES

or THE PRACTICE IN TIE VARIOUS STATES
Washington. May Z-Eugene r. Chamberlain.
Commissioner OF Navigation has prepared. as bear
ing upon pending shipping legislation memo
raodum concerning the taxation OF vessels wnich
contains many Interesting facts The memorandum
says. IN part;
tho United States except In the form OF few small
fees on entry and clearance. for specific services
ard tonnage tax. As imposed under the act OF
June 49, 1856 these taxes do not pat vessels OF the
United States at n disadvantage compared with the
yossels of other nations; indeed FOR the hscai
year 1893 American vessels paid TOOs tonnage
taxes: foreign vessels. SiGi920, Of which British
vessels alone pail S53S67 For purposes Of comparl-
son IL may be noted that the total British subven-
ton to steamships enrolled as cruisers by the Ad-
mra!ty ia this years naval estimates Is *i"'o5''
and that the British postofice estimates for TINS
year allow a loss Of s3O2.s2i on the cost OF mail
transportation to the United States over receipts
from such postage. which may be taken as rough
measure of subsidy under the form OF mall con-
tract.
The only taxes, therefore. on vessel property
which may be deemed to place vessels owned IN
the United States at disadvantage. compared win
vessels owned in other countries. are impose1 py
State Tax laws These have been modified by de-
cls,ons Of TIN, Supreme Court OF the United States
particularly in the case OF the Philadelphia Steam
ship Company against PET nsylvanla, l22 United
states Reports 1896 In which 1t Is held;
The corporate franchises. the property the pus-
ness th. incomes OF corporations created by state
NAV undoubtedly be taxed by the state: but IN I'M
posing such taxes care should be taken not 10 IN
,erfere with or hamper directly or by iniirecton
interstate or foreign commerce. any other matter
exclusively within the jurisdiction OF the Federal
Government ,, ,,-o,,
"snce 1851 New-York State has exempted from
nil taxation for State and local purposes al rsS
sells registered IN the State engaged In foreign com
mercc and this exemption. drawn In the proau
est tSrms is 10 continue 70 the year W. tndcr me
decision OF the Supreme Court OF the mica 'ttt,S
motel above Pennsylvanla levles no taxes on vcsses
in foreign commerce. Delaware imposes no taxes
on vessels Alabama eXempts from TAX N'1'sr's en-
eoeol In forelan trade. In the four St1tes haineI
vessels regst red FOR foreign trade IN 80 iar as tdA
alton IL concerned more advantageously pia'eu
than those subject to income tax in Great britain
Germany and France. -, -, =
s.Nfasgachusotts and Conneccut tax vessels In me
foreign trade on the valuation OF net earnings
not deluctlng insurance. for the preceding year
Inns pla cling them substantially on an equality WIN
vessels Owned I'm Great Britain. France ana Ger
trade In the remaining twenty nf scauoarI
and lake States all vessels are taxed as personal
While nomlrally assessments are NJ the run
valuation. the valuation varies not Only ~ vi.
state ms compared with other states Dut also ~
Inherent FORTS IN the same State. The wentv-on"
states where this system obtains are Maine thoue
Island Nev-Ierscy. Maryland. virginia, Norm
carollna south Carolina Georgia, Florida. MIS-
s,rrppI Louisiana. Texas. California, Ores9'l.'
Nlchigan and Minnesota. In North carolina South
carolina and Georgia more or loss elaoota'e y
TOMS OF license charges and occupation taxes I'M
u8sa further burdens on shipping.