New-York tribune., 1903-04-29
Special franchise assessments, as turned
LOSE LONG LEGAL FIGHT.
Corporations Fought Constitution
ality from the Beginning.
[By TELEGRAPH TO THE TR1BUNE.l

Ell
Albany, April 2S.-The Special Franchise Tax
law favored and signed by Theodore Roosevelt
when he was Governor Of this State, after a long
battle in the courts has been declared consti-
tutionaI in a Court of Appeals decision to-day.
Moreover, every judge of the court that listened
TO the argument on the suits brought contesting
the validity of the law declared it constitutional
Chief Judge Parker and Associate Judges
O'Brien. Bartlett, Martin. Vann, Cullen and
Werner Judge Vann wrote the opinion, in
which all concurred.
Ex-senator David B. HILL one Of the chief
counsel of the corporations concerned, did not
deny to-day that it was their intention to carry
the case to the United States Supreme Court
when the probab bility of such action was men
toned to him.
The battle over the Special Franchise Tax
has been q long and dramatic one In its orig
ina1 form it submitted TO the Senate in
1899 by Senator Johr Ford. Of New-York- The
Senate April II, 1899, passed the bill by a
vote OF 33 to IL. Among those who voted for
the bill were Senator Frank W. Higgins, present
Lieutenant Governor, and Senator E. R. Brown,
Senator Elsberg, Senator Malby, Senator Mar
shall and Senator Ranes. who are still Sen
ators. Governor Roosevelt the day before ad
journment sent emergency message to both
houses certifying to the need of the immediate
passage of the measure
The Assembly, however. did not act. and it
appeared as though certain leaders in the As
sembly were reluctant permit a vote. Finally
on the morning Of adjournment late in the ses-
sion. they submitted, and amid intense excite
ment, it passed by vote Of 100 to 80
The corporations affected, who had not
pected that it would pass. appealed for hear
ing. at which ex-senator Hill, as counsel for Ger
tain of them. denounced the measure and, Gov
ernor Roosevelt, convinced that the bill should
be amended. called an extraordinary session of
the legislature, which met on May - and
amended it so as TO give the State Tax Com
Inissioners the power to appraise the franchises
Of the corporations and not the local authori
ties. The act was passed by the Senate and
Assembly on the same day. The Democrats of
the Assembly and the Senate almost unanimous
ly voted against its passage, on the ground that
it deprived local assessors Of the right Of ap-
praising the franchises of corporations Gov
ernor Roosevelt took the precaution Of including
the original Ford act in the amendatory act.
10 save something of the law if the new pro-
visions should he declared unconstitutional
No sooner was the appraisement of the fran
chises of the corporations completed by the State
Tax Commissioners and an attempt made TO
collect taxes under II than the corporations be-
gan confesting the constitutonality of the law
and have contested it ever since. The chief suits
were brought by the Metropolitan Street Rail
way Company the Consolidated Gas Company,
the Brooklyn Rapid Transit Company and other
large corporations of NewYork. Ex-senator
Hill appeared as their leading counsel, and there
were associated with him ex-Judge Charles r
Brown Frank H. Platt. William II. Page, jr"
Charles A Collin. John A Tomlinson, Edward
A KohIer Henry J. Hemmings and William n
Dykman.
The act was defended by Attorney General
Davies Henry b Conan, Deputy Attorney Cen
eraI, and ]. Newton Fiero. Mr. Conan and MI
Fiero for many months had almost the sole
managernent of the suits in behalf OF the state
The chief suits were finally referred TO eX-Judge
Robert Earl as referee of the Supreme Court
He after taking evidence for month. gave
decision in benalf of the State upholding the
constitutionality of the law in every respect
This decision was affirmed by the Special Term
of the Supreme Court
The Appellate Division for The Third depart
rnent on January 20 however, by vote or d
70 . decided that the law was unconstitutional
in taking the power Of assessment from local
officers and violating the home rule principle
of the constitution.
Attorney General Cunneen appealed from thls
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