New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-05-18
LEGISLATURE MAY TAX FRANCHISES

JUSTICE CULLEN'S CLEAR-CrT OPINION 'F
THREE YEARS AGO OF INTEREST TO-DAY.
Justice Edgar NJ Cullen. Of the Appellate Divis-
ion. wrote an opinion about three years ago
with reference 10 the taxation OF corporations
which is attracting attention now that there Is
likelihood that the Ford bill will become law
Justice Cullen Is regarded as leading authority
on laws concerning taxation and whenever an I'M
portant taxation case comes before the Appeha'e
Division his associates on the bench are glad TO
have him write the opinion, In which they almost
Invariably concur. During the administration OF
Mayor Wurster Of Brooklyn the local Board OF AS
SCISSORS attempted to collect an assessment on the
franchise OF the Brooklyn Heights Railroad COM
pany The case was carried to the Appellate DiVis-
ion. where IT disposed of by Justice Cuien'
who construed the law as exempting the company
from such proposed taxation. When Justice 'ui-
len was seen yesterday and the suggestion mace 10
him that whatever he might say about the ford
bill would be matter of public interest, he SAID
II cannot offer any comment on the DILL because
Il may II II becomes law, be attacked IN ,Le
cuss IT, Ny views the taxation Of franGh' ,es
possibly may be contained In the OPINION ~ no
scsrd Of of hs B9SSy of fSsS
The action which sets forth Justice Julien
that Of - the people Of the State OF NevYork ex
rel Brooklyn City Railroad Company ana brI ,ia,
Ign Heights Railroad Company against batSiiisi
G Nefr and others, constituting the Board or as
SCISSORS of the city of Brooklyn I'D, % tho
struggles OF the boards of assessors or various
cities continue to tax the capital STOCK OF cor
porations under the method that generally; IL NOT
Uniformly prevailed until the decision In the case
of the Union Trust Company against Coleman over
threw the rule and worked a revolution In the
method Of assessing corporations and the extent
of their liability to local taxation The Justice re-
fers to the case Of the Coney Island. Fort Ha ann
ton and Brooklyn Railroad Company against henT
nedy in which he held that. though the paihti,t IN
had not laid rail entered upon STREE; I'S
franchise absolute property as tne s1,d
AUDITING on the street. and that the former couu
be no taken for public purposes Withou t co,,
pensaton than the latter. Justice cullen refers ~
the decisions in actions by New-York Sity ae nn
the Manhattan Elevated Railway and the De "a
ware Iackawanna and Western, where the Jaw ue-
cares that the franchises or rallroau caIno' NC
assessed for taxation Continuing ne says:
ct is therefore now settled law that COZ a.
lions have two classes Of property, one suplet ~
local taxation and the other wholly exempt q Oh ~
IT, For the taxation, under Chapter no. of- ,e co
the Laws of 1880 amended by ChapteI No DBL
Laws OF 1881, is by express terms solely 10, ne
purposes This being the law. there shohiu no
longer be any attempt to avoid II or 10 taM p'op
ertv that is exempt IF the law IL just. every one
should favor it, IL It be unjust the only remeHy
Nv annlica ton TO the Legislature 20 alter H. Ior
is Internationally within the power or the Leg
IRE 10 subject this character OF property 10 Sne
same public burdens which other properly "I.mam
The state has to bear-a burden when TOT over
forty five years corporations have borne witn . a.
cavil or complaint, and without sussest'n '''"' -
was not imposed on them by lay"