The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1899-07-01

the operation of railroad ~ much as can be- safely said
Is that in each particular question legislative
intention that intention being gathered particular
tue strict construed against the corporation which
It's property from taxation and appearing clearly
that the property claimed exempt essential and barely
convenient the operation Of the railroad. The
made does advance very the question import
ance and difficulty which must be solved i what property
reasonably necessary the proper operation railroad
Elliott Railroads Vol ,, Sec. $50.
The Charter Central r. r. Co. after providing
for limited state upon its stock, property and de
card that the said Corporation Is hereby exempted
taxation of every kind except herein provided
The Court discussing question of exemption saws:
What constitutes an exemption from taxation question Of
law, but whether particular piece of property within the
exemption depends upon the existence
of certain facts capable of proof which matter for the de
termination of jury We pass upon the facts
the law and from the facts proved determine
tion of the property in question the road and it, operation.
rather than from the opinions of witnesses.'
In giving effect to laws exempting property from taxation.
the Courts adopt what is known construction hence
nothing will be held within the exemption, which does
not clearly appear be and reasonable ntendmcns will lie
INDUCED Presumably all property i sub
ject taxation When therefore, claimed particular
piece class of property exempt, the party inerpon the
claim prepared establish it by clear and atisfac
tory proof
In that appeared Company erected right
grain elevator and leased the private parties who
received tolls and compensation for all grain therein
1t shown that such elevator quite convenient and ben
eca to the company and Its business but than
if built and owned by private parties The held
der the COmpany Charter elevator
taxation, it not being devoted exclusively the business of the
Company Common Carrier and being
operation of its road
But the Court says:
IF the elevator used exclusively by the company
ceiving grain Shipment storing after shipment, without
any additional charge therefor except where the neg
ected take away within reasonable time after Its arrival
the property would then be clearly exempt from taxation
In the matter of S,oeigct 1I9 H. 3d. Detroit Detroit IS
Mich $40 Comfy Of Todd T. ST. Paul. w. and W. Ry Co.'s
Mimi 1853
The Judgment of the Court he passed upon the quc
ton of necessity each given state Cdn,dc" and I'm
bog Il. X. and r. CO. r.Hoodr"f SO n J. l. -.
Again in W Cent. Il. r. Go. The People II9 H. 100.
Freight houses, elevators etc. constructed and used solely
for the purpose of enabling the company perform Its duty
carrier exempt from taxation; but the
has authority under its charter upon the bust
of warehousing generally upon
of merchandising and property therefore, devoted to such
not being within the contemplation of Its charter bc
exemption rule familiar party aeg
exemption from taxation atfrativev show that the
property claimed to be exempt i'll fact The proof here
is hardly sufficient
that the elevator used hold grain that moadcd from
Illinois Central Cars and also grain that is be shipped away
them but he also testified the building Is occupied by
Halliday Brothers under they hold the elevator
agents of the Illinois Central Railroad Company and pay that
company compensation exactly how much do know.
This clearly excludes the idea that the elevator used cxcu
vely by the company in the exercise of Its franchise
carrier, and does aativey show that the elevator
used exclusively Tor the storage OF shipped TO la
shipped, the Companys Railroad The evidence does
show that the grain shipped be shipped the Company
Railroad must company conveniently discharge
its duty shippers and conssnec, through this elevator
And in THE MiIpaUkcc G 81 u. r. Co T. The City Of Nil
cdukcc, 81 Wis 27 the Court held that, in determining
whether particular property of the railroad company i nccc
ary used in operating its road he exempt, the quc
ton whether It's requisite for the full performance Of
the duty which the company to- the public common
carrier
Again certain Courts make distinction between appcndagc-
and those which of increasing the advan-
age and profits of the company. state NcTdTk, 2G y J. l.
30, Vermont r. r. Co Torn Of burlington, Is VI.
1872 State Y. j. II. r. G r. CO. HdncocE y. J. l.