Evening journal., 1901-06-15
COURT In BANG
HEARS ARGUMENT
Suit Is to Collect Sl,6O4.4O
From v. C \. + R. A.
Gan ROlDBEDS BIZ TAXED
Plaintiff Contends New Constitution
Admits Of Such Construction
Being Placed on Law

Argument in the case Of Eugene NJ.
sayers, assessor and collector for the
Southern district of the city, VS.. the
Wilmington and Northen Railroad
Company, was begun before the Court
in Banc this morning. Robert G.. Har-
man appears for the plaintiff, and Levi
9. Bird, Andrew e. Sanborn and
Charles NJ. Curtis for the defendants.
The case briefly stated is:
Eugene M. Sayers, assessed as real
estate the roadbed of the Wilmington
and Northern Railroad Company, forl
city taxes for the year 1900 TO the sum
Of s160, 440.
The defendant company has refused
to pay said taxes because 1T claims said
real estate is exempt from taxation,
under the law of 1897.
The plaintiff claims:
That section 1 of article of thel
Constitution subjects all real estate tol
l taxation.
That section OF article Of the Con-
stitutfon is self-executing becauseI
| when it went into effect, June IA, 1884,
there already was in existence a law
that was a general law; tax law that
was uniform upon the same class OF
| SUBJECTS a tax law that was operative
| throughout the territorial limits OF the
| authority levying the tax-that Is, oper-
alive throughout the city of Whining
ton, and levied by the mayor and Coun-
ell of Wilmington. In other words
that when said Constitution Went into
effect. there was already in force and
existence, a tax law that in all respects
met and complied with all the consti-
utional requirements, so that said
constitutional provision being self-eXe-
/ cutting, put in operation, at once the
above general tax law. and under and
by virtue Of it's provision. the roadbed
of the defendant company became, and
was subject to taxation.
Referring to the Constitution, Mr..
Il Hartman read:
Taxes shall be levied and collected
for public purposes only. They shall
be uniform upon the same class Of sub
ects within the territcril limits
Of the authority levying the tax
ana shall be levied and collected
under general laws, but rhe General
Assembly may, by general laws, exempt
from taxation % public property used
flor public purposes, (2) actual places
) of religious worship, go places O
| burial. not used or held for private o.
! 4 corporate profit"
1t was thus clearly the intent Of The
l Constitutional Convention that al
Eproperty should be subject to taxation
and that the Legislature was given tht
power. by future laws, to exempt only
three classes of property. viz: Publ,
property used for public purposes; ac
tual places of religious worship, ant
places of burial not used or held foi
private corporate profit.
DEFENDANT REPLIES.
Defendant makes reply that sal,
roadbed is not subject to municipal
taxation, for lle reason that the road
\ bed of all railroads within the State o.
t, | Delaware, is expressly exempted from
! such taxation by the act Of March 81
!, 1887.
The grounds for the conclusion tha
the said act of March 81, 1887, is still
in force and constitutional are.
: First-That the Constitution of 1S9'
, was not self-execudng; and therefor'
!, all laws, then in existence in relation
to taxation upon railroads, remain il
! full force until the power, given to th'
General Assembly in section /, articlt
III, of the Constitution, be exercised b,
subsequent General Assemblies, as [,
taxation.
SecOnd-Ihat the act OF March 81
n 1887. exempting the roadbeds Of rail-
? Iroads in the State of Delaware from
: county and municipal taxation, is KEEP
{ in force by the express terms of tn,
= Constitution OF 1897, and the schedul,
thereto. See section 1, article 8, ant
Z section A. article 8, of the Constitution
4 and section IS of the schedule.
Third-That the Legislature of Della
. ware, having unlimited power over tn,
? subject Of taxation, under the Consti
. tuition then in force. enacted the law Of
Y March 81, 1887. This law. representing
the sovereign will of the people, mus
e continue in force as originally adopted
until repealed or modified by a suhse
| quent act of the Legislature; OF by the
;. adoption Of a new Constitution, which
repeals all former laws of taxation re
: lating to railroads. Such laws, unless
expressly provided for in the Constitu
s ton, and not repealed in express Ian
guage by the Constitution must remain
I in full force.
TO HEAR M'VEY CASE.
This attention rhe court also viii
1 hear argument in the case brought b,
Bernard J.McVey to determine whethe
he is or is not a State detective.