Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1900-01-11
A MOvEF0R MORE TAXES
City Assessors Will Assess Railroad
Roadbeds Within the City Limits.
AND Try TO MAKE COLLECTIONS
Sustained by Opinion of Attor-
ney Harman.
HOW Mr.. HARTMAN CONSTITUTES THE LAW

Upon the strength of an opinion from
former City Solicitor Robert G. Har-
man, their attorney, City Tax Col
lectors Eugene M. Sayers and Thomas
s. Lewis have made an assessment Of
the beds OF railroads and railways lying
within the city limits, to be placed on
the books for the year 1900, and both
stated Saturday that they expect
to collect the taxes thereon. along with
other city taxes, which will be due July
1st next. The amount of the tax called
for under the levy is something like
S6, COO. ~
Mr.. Harmun, in his opinion. holds
that the. bed OF a railroad, even when
the company has only more right of
way and does not own the fee in the
land, is real estate and is subject to
taxation In the same manner as other
real estate, unless it is clearly and ex-
pressly exempted from taxation by a
constitutional provision or legislative
enactment. He bases his opinion on
section l., article 8, Of the new Con-
stitution, which went into effect June
4th, 1897, the section setting forth that
"All taxes shall be uniform upon the
same class of subiects within the ter
ritorial limits uf the authority levying
the tax, and shall be levied and col
leoted under general law, but the
General Assembly may, by general law,
in the opinion OF the General Assembly
will best promote the public welfare. :"
The Constitution which was in effect
prior to, June 4th, 1897, Mr.. Hartman
explains, did not contain any reference
to taxes or taxation,, thus leaving the
matter entirely 10 the hands Of the
General Assembly, which in the year
1887 exempted such real estate. This
law, Mr., Hartman contends, is re-
pugnant to the provision Of the new
Constitution, quoted above, and,
therefore, is null. and void. Con-
tinuing, Mr.. Harman states that the
right Is reserved to the Legislature.
by future legislation, TO exempt any
property whatsoever from taxation.
Concerning the constitutional pro-
vision that "The rights, privileges,
immunities and estates of religious
societies and corporate bodies, except
as herein otherwise provided, shall re-
main as II the Constitution of this
State had not been altered" he says:
This, ~ Is in keeping with
the we'll known rrinciple Of law that
exemption from taxation is odious,
and thai he who claims he
is entitledto it must show that he is
entitled to It,, not by implication, oil
with doubt hanging over him. but
that he is entitled to it clearly and ex-
pressly, and free from all doubts, by
pointing to the very words and letters
of the grant of exemption. r.
The clause in. the Constitution of the
United States ID reference to the i'm
pairing OF the obligation of contracts
has no applicability to this case at all"
Mr.. Harnian concludes by stating
that the new Constitution opens up
again to taxation all exempted property
the city charter requires that all real
estate shall be taxed, and the roadbed
of railroad is subject to taxation.
This move OF the part Of the tax
collectors is something new in Will
mington, SO far as the city assessment
is concerned. Attempts has q been made
by county assessors, but have not been
crowned with much success The rail
road companies have been paying State
tax by special arrangements with the
Legislature. The p, W. & B. Co. has
heen paying $4,000; the b. u o.,
s25. 000; the Delaware Co., s3, 200, and
the Wilmington a Noithein, $3.50 per
annum In lieu of taxes. The W. & N.
also paid a per Gapita tax on the Eas-
sengers carried which amounted to SS7
last year. Railroads in the lower part
of the State have been paying in the
same manner as the Wilmington 4
Northern 10.