The Coconino sun., 1902-02-15
RAILROAD TAX EXEMPTION.
The Committee Appointed at the Recent
 Mass Meeting Mako Their Report.

uc IOliOWiuS roPofe To SoA P'"ns tory. Every taxpayer along the line of the Santa Fe Pacific rail road in this territory and New Mexico should at once communicate with such members of congress as he may have a personal acquaintance with, requesting their cooperation:
 To the Honorable Board of Supervis- ors of CocOpino County, Arizona Ter ritory:
 At a mass meeting of the citizens of COconinO county, recently called by your honorable body, the undersigned were appointed a committee to prepare statement of the conditions affecting the liability of the Santa Fe Pacific Railroad Company to taxation upon its right of way in the territories, and to recommend suitable action to be taken by the several counties affected, in relation thereto. Pursuant to ap- pointment, we respectfully submit the following report:
 The Atlantic and Pacific Railroad Company was, by it's charter, granted immunity from taxation on it's right of way through the territories. By an Act of Congress, approved March Sd, 1897, entitled: "An Act to define the rights of purchasers under mortgages authorized by an Act of Congress, ap- proved April 10th. 1871, concerning the Atlantic and Pacific Railroad Compa- n.y." Congress conferred upon the Santa Fe Pacific Railroad Company "ali the rights, powers, privileges, grants and franchises" of the Atlantic and Pacific Railroad Company, but did not in ex- plicit terms include the words 'immu- mites" or ''exemptiOns." In order to convey immunity or exemption from taxation, the legislative act must ex- press that intent in the clearest and most explicit terms. Grave doubts have arisen as to whether the phraseOlOgy of the Act of March 3d, 1897, is sufficient to grant such immunity to the Santa Fe Pacific Railroad Company upon its right of way through the territories.
 In the Fifty-sixth Congress bill was introduced authorizing the A., T. X s. F. k. R. Co. to purchase or lease the railroad and other property Of the Santa Fe Pacific Railroad Company, and con- ferring upon the purchaser or lessee, among other things, "all immrnities enjoyed by the Atlantic and Pacific Railroad Company" This bill failed to become d law. A bill is now pend- ing in he United States Senate enti- tied, "A Bill authorizing the Santa Fe Pacific Railroad Company to sell or lease its railroad property and fran chises and for other purposes" which provides for conferring upon the pur- chaser only such rights. powers, priv ileges, immunities and franchises" as were conferred upon the Santa Fe Pa cific Railroad Company by the Act of March 3d, 1897. No immunities were conferred by this Act, unless it be inn munity from taxation upon it's right of way in he territories, possessed by the Atlantic and Pacific Railroad Con- pany: and if, as is probable, the courts refuse so broad a construction to this Act, the word ''immunities" in the pending bill is either superfluous or is introduced by the framer for the pur- pose of supporting the contention that it's use in the present bill constitutes a Congressional interpretation of the Act of March 3d, 1897, us including exemp- tion from taxation upon the right of way in the territories, and as such should be entitled to consideration by the courts in construiug the last meu tioned act.
 As matter of precantiOn we there- fore recommend that our delegate in congress be requested to oppose the passage of the bill in it's present form, as we'll as any and all legislation in the interests of the corporations af fected by this bill, which does not pro vide for the payment upon the right of way and superstructure of the railroad affected, of taxes at fair and reason able valuation, say 5000 or $S, 900 per mile, in the territories.
 The injustice of requiring the terri tories to afford to wealthy corporation and its vast properties the protection of their laws, yet exempting it from its just proportion of the taxation required for tbe maintenance and enforcement of these laws, is too obvious to require