New-York tribune., 1903-01-22
THE FRANCHISE TAX.
IN APPEAL At ONCE.
attorney General TO Ask Supreme
Court to Prefer Case.
TBr TELEGRAPH TO THE TRrBUSB.l


Albany, Jan. 2L-Governor odel and Attorney
General cunneen, in joint conference to-day, de-
cided that every effort should be made to get an
immediate decision from the Court of Appeals upon
the adverse ruling of the lid Appellate DIVISION
IN the Franchise Tax matter. After an harmonious
conference the Attorney General, under the IN
struction Of the Governor, decided TO request the
Court of Appeals 10 hear the case at the earliest
moment possible that If the decision is alnrneu
there may be immediate legislation If necessary
NOT only 10 compel the corporations to pay a
future tax. but pay the back tax already as
sessed. wnlch amounts to between s4,ono" ana
SIS 600 coo This action may have the important ei-
feet of Fastening decision TO such an extent that
before the legislature adjourns its members may
have knowledge of the consttutionality or uncon-
stitutiona nty of the law Such knowledge Woulo'
Of course be Of great value in guiding then III oe-
terrninirlg whether the Franchise Tax law should
he amended left IL is It is possible, there
fore that there may be act passed by the lesls-
lature in regard this law until after the Court
Of Appeals given its decision. If IT is obvious
that the Court Of Appeals viii soon take up the
matter.
The mast i-,nortsnf point made during the
ference between the two State officials was the
opinion expressed by the Attorney General that
despite the fact that the court had ruled against
the States taking any part in the assessing OF
franchises the localities could still collect the oack
tax assessed by them since the law went into ef-
feet It appeared that the amendments Haoe 10
The law by Mr.. Ford make it the duty OF local
boards te assess the franchises. and that the state
Board of Tax Commissioners is merely reviewing
board whose final judgment must be accepted ny
local ASSESSORS
Governor oden had conference at the E1ecu-
stsve Chamber soon after the legislature ADJOURNED
with Lieutenant Governor Higgins Speaker Nixon
of the Assembly John Raines. President pro teIn-
of the Senate and Senator Green. Of Bnghamton'
chairman of the Committee Taxation ana fte-
t-enchment. Earlier in the day Senator Green saio
when asked If the bills to out the Governor
&c to he
Tax law were ready for submission to the legis-
aature:
No they are not They have been sketched out
and considered but they are not tin IN saseT g
rectfy mistakes in them no% then persatre h The
SiIls therefore viii not be introduced this week
II is nresuned that the Franchise Tax law de-
cision Of the Appellate Division Of the supreme
Court and also the franchise tax amendatory acts
.poken Of by Senator Green were considered at the
conference. After the conference ended the GOV
ernor sent for the Attorney General subsequently
ATTORNEY General Cuneen said:
7 have been studying the decision made by the
Appellate Division of the Supreme Court torG4y b IA
appeal papers prepared. As soon as they are re4s @
shall present them TO lfle ee9II idsT enc IN View Of
the great public interests involved and the fact tat
before the legislature adjourns the court will give
sts decision shall personally represent ane STaIe
and ! think ] understand the law questions IN
SolveC-
WAS there any statement made by the Governor
at the time OF your conference that the bills ne
recommended amending the Franchise Tax law
would be held back and not introduced or con-
sIdered in legislature until after the Court OF
Appeals to decision upon the constltu-
sionality of the Franchise Tax act?
No said Mr.. Cunneen- He added that II was
TO be inferred that the bills would not be
1ressed in the legislature until after the Court of
Appeals should render its decision. 1t is said also
that the Attorney General expressed the hope that
q the back due from the corporations would
not be lost even if the Court OF Appeals should
decide that the Franchise Tax act is unconstitu-
rional
Chief Judge Parker. OF the Court Of Appeals, has
the right 10 put cases OF certain kind upon the
preferred calendar. Acts concerning the State can
be given the preference. The Court of Appeals
gave preference to election in recent years,
when the public interests seemed to demand it A
like the Franchise Tax case. involving possibly
$50 100000 in would naturally have preference
Former Senator John Ford. author of the fran
chise tax amendments TO the State Tax law. after
twenty-four hours study Of the decision and the
four opinions handed down herewith by the judges
made to-day unqualified statement that in his
opinion the decision of the court leaves as a law
the original Ford bill. passed at the regular
session Of the legislature OF 1925 shorn of the
amendments subsequently, inserted ct the urgency
Of Governor Roosevelt.