New-York tribune., 1903-01-22
ypC nay orr.


L : rs,orted from Albany that Governor
o1ou = ,nxious 10 have the franchise tax case
taken immediately TO the Court of Appeals 'n"'
. final decision max he obtained before the ad-
iourpmept Of the legislature. This is highly oe
s;IabIn and If is TO he hoped that all parties
,onnornel Intending, the corporations Which
,,,,,. ro inclined so DELAY viii cooperate to pm
= e7,oedy cnd 70 the uncertainty which now sur
rounds This subject The case is simple one.
al tho roiuts nj issue have been thTaShed ou'
II, tho lower rourts ard II ought 70 he peSslhic
,,-itho,1t hardship to either side 10 nave II
argued before the Court ct apVealS III very
fn,v davs. The Importance OF the matter is such
that the court would be fully justified in ne
uartiue from it's regular calendar. taking thiS
case ND at once and Immediately devoting me
time. necessary in councl 70 reach declSioh
which would clear up the present confusion.
,s things stand now. not only are ail tie
taxes levied sinre 1899 Oh holders oi sPeciai
franchiseS-as well on their tracks ana cars
oS their street rights-yoid. but there Is an an
solute uncertainty about methods OF luture ldA-
alton Some say they are to he taxed accord
inc to the Ford law hy local officials. others
say the whole law falls and corporations are TO
be assessed on their tangible property, as ID
former years Others viii doubtless he fouhd
who will say that the Ford law, while itself
unworkable 50 far changed the old law as 10
make assessments under ii Invalid. and i'll thhe
ease the corporations would continue to escape
taxation entirely. If the law is valid the fact
should he settled at once 1t is three years
since the litigation began. and the delay has en-
abled the corporations 10 go on year AFTER year
without paying taxes and now, if the Appellate
Division decision is affirmed escape entirely.
r,,.7 41tu raTn Dl
stage two wears ago. or Que wear after it was
begun. two years taxes might have been saved
The sooner we learn what sort of a tax law
will be constitutional the more money can De
saved to the taxpayers.
With the present uncertainty it will he e6-
tremeIy difficult to pass any satisfactory law
either TO amend what is left Of the present one
or to provide a substitute method of franchise
taxation \ tax on gross earnings. if followed
hy a decision in favor of the Ford law in the
Court of Appeals might have serious political
consequences. Complaint would he made that
a sound law in which the people believed had
been set aside at the instigatiOn of the corpora
tions with undue haste. 1t will be far safer
10 await final decision than TO act on an in
termediate one which may he reversed and
This can be done without inconvenience If the
Court of Appeals will take the prompt notice
of the case which the emergency calls for. 1t is
TO he hoped that whatever the Court of Appeals
may decide. IT will give a clear exposition of
the whole subject. and not leave everybody
concerned hung up in uncertainty. as they are
by the Appellate Divisions ruling that some of
the law is void without specifying how far the
rest of if may be valid. The people are en-
titled to know within reasonable time how to
deal with this problem