Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1900-01-06

dUlc llbltlt1f ulco oi'NAhNnh9 A~A-t /
to taxes" and specifically say that all
taxes shall be uniform; that is, equal. !
10 will also be noticed that while sec
tion 4 Of article TX refers specifically
TO corporate bodies 1t uses general Ian
guage In reference 10 them, namely, J
The rights, privileges, immunities and
estates thereof 1t does not make use
OF either the word tax" or the word
exemption and not only this, but It
also says in express words that these
rights. privileges, immunities and es-
tates" shall remain the same except
as herein otherwise provided AS the
matter OF taxes is otherwise provided
for In section l., article VIII, OF the
Constitution. the said section OF arti-
Gle TX should read as follows: THAT
the rights. privileges, immunities and
estates OF corporate bodies Except asI
TO the matter of taxes or taxationl
shall remain as II the Constitution oil
this state had not been altered This
reasoning and this construction OF the
said above mentioned sections Is in
keeping with the well-known principle
OF law that exemption from taxation isl
odious: that the law looks upon itl
with the greatest disfavor; and that he
who claims he is entitled TO IL must
show that he is entitled to it. not by
Implication or with a doubt hanging
over him, but that he Is entitled to III
clearly and expressly and free from
all doubts by pointing TO the very
words and letters OK the grant OF ex-
emption. IL is also in keeping with
the settled principle Of law that all
sections OF the statute should be so
construed as to give due force and ef-
feet to each and harmonious opera
tion to all. The clause in the Consti-
tuition Of the United States in refer
ence to the impairing of the obligation
OF contracts has no applicability to this
case at all. Incidentally It may here
bo stated that the various railroads OF
the state do not pay the state tax upon
any general or uniform basis either as
to the rate or mode OF taxation. The
lP.. w. & b. railroad and the Baltimore
land Ohio railroad pay what is termed
/ lcommutation tax, that Is. a SPECIFIC
| gross sum of money in lieu OF all other
| taxes. The r.. ". & b. railroad pays
about $4,000 per year In six payments
lof SO 700 each. The Baltimore and Ohio
pays $4,000 per year In two payments.
THE Delaware division pays $4,000 per
4 year I'm about the same manner The
n w. & n. pays two taxes, q direct tax
to the state Of $3.50 per year and a capi-
/, ltation tax so much per passenger car
!, Tried per year That captation tax last
! year amounted TO SSl. and the rail-
roads in the lower part OF the state
pay In the same manner as the w. q
lN Things taxable may be divided into
!, different classes. and each class may
be subjected to taxation at different
rate or mode of taxation. or be exempt
ed from taxation entirely, and just SC
/, those things falling within their re
. spective classes are taxed In the sam'
manner, or are exempt from taxation
p entirely. as the case may be, the ruli
as to uniformity Of taxation is salts
z fled. Railroads may be treated as on
class of taxable property, but all rail
roads must be taxed in precisely IN
same manner or the taxation will no
e be uniform. There is clearly no uni
lformity Of taxation OF the railroads q
n this state. and under the new Consu
Il tuition the state tax could not be col
d lected from any one OF them II IN
railroads were inclined not to pay i
q The above has no bearing upon Oh
y matter submitted, other than 10 sho'
= vention It is hardly to be presume
y that the Constitutional Convenuo
: would insert a clause in the Constitt
. tion saying that "all taxes shall be un
form upon the same class OF sui
iects." thus freeing the railroads
y law from the payment of the stat
n tax. which is not uniform. II II did nc
u mean. what we claim it did meal
10 IA
? lcitv and county purposes. the rO2dbeC
of railroads in the same manner as a
!. lother real estate is thus opened up
= taxation, with the reserved power ]
/. 1.-The Legislature, by future legislation,
iexempt from taxation such property
will best promote the public welfare
Ito conclude, therefore
The new Constitution opens u
j. again to taxation all exempted prol
., lerty. with the reserved power in n
IL Legislature by future legislation.
lagain so exempt It, when. by so doin
~ n will promote the public welfare
~ 2. The law of 1887 is repugnant
al section / OF article VIII Of the Col
Y stitution. and therefore void.
n z. Section Of article TX express
D. saws that that section shall not apply
d, for. and the matter Of taxes, and Il
III uniformity or equality thereof, hi
az been expressly otherwise provided 4
pc in section /, article VIII, Of the Consl
tuition.
oe 4. The city charter requires that
81 real estate shall be taxed.
x 5. The roadbed Of a railroad is re
IL estate. and subject, therefore. to Ia
~, alton, and
ne Lastly, all real estate shall be asses
ID ed or taxed in accordance with the pI
as visions Of the city charter now IN for
oe and with which you are well co
ge versant. subject to section /, OF artiI
en- VIII. OF the Constitution, which sa
er' that all taxes shall be uniform. a
ny also subject TO section 8 OF the 50
IN. article. which sets forth the manner
ne which all real estate shall be ASSESS
az az ROBERT G. HARMAN
are
on ANNOUNCEMENT OF wEDDlN
ed The announcement Of the weddi
len of Miss Mary V. Appleton, Of this ci
nIrI