The sun. [volume] (New York [N.Y.]) 1833-1916, 1903-04-08
HILL CRITICISES ROOSEVELT
FOR HIS PART IN MAKING FRAN
CHISE TAX Law.
says He Was inexperienced when He Adj
vocated the Passage OF the Law-(1os.
Ing Arguments by +. II. Plat and
Prof. Collin Before Court OF Appeals.

sayp He Was inexperienced when He Al.
vocated the Passage OF the Law-Oos.
Ing Arguments by +. H. Plat and
Prof. Collin Before Court OF Appeals.
ALBANY, April THE arguments before
the Court Of Appeals on the Franchise Tax
litigation were concluded to-day. The
principal arguments were made in behalf
of the corporations in opposition to the law
by Frank H. Plat, representing the Con-
solidated Gas Company Of New York. Prof.
c. A. Collin for the Brooklyn Rapid Transit
Company system Of railroads, and ex-
Senator David B. Hill.
Mr. Plat argued that II Is impossible
to make q judicial estimate Of the value
Of the intangible right TO use the streets,
as impossible as 1t would be to estimate
the value Of the right Of law student to be
admitted to practice law. The assessors
being bound to act judicially In assessing
property by valuations, their inability to
make a judicial valuation amounts TO a
taking Of property without due process of
law.
Prof. Collin quoted from opinio ms Of the
United States Supreme Court to the effect
that the grant Of right to supply gas or
water to municipality through pipes and
mains laid in the streets upon the con-
dition OF the peri ormance OF its service by
the grant ee Is contract protected by the
Constitution OF the United States against
State legislation 10 impair il. that when
States and cities make business contracts
they come down TO the level Of ordinary
individuals, and that no municipality or
State can, by its own ordinances or statues,
relieve itseH from performing TO the letter
the business contracts.
Ex-senator David B. Hill In his argument
closing the case on behalf OF the corporations
criticised Gov. Roosevelt, during whose
administration the law was enacted, as a
man inexperienced with the affairs Of State
government at the time he had advocated
the passage Of the Franohise-Tax law.
He said that associations and organiza-
tions OF individuals composed mostly Of
non-taxpayers, and partially socialistic in
character. had 80 agitated the public mind
without regard to the vast interests in
volved. He denied that the corporations
had at that time suggested that power
be given a Central State board to make
the valuations OF corporate franchises.
He called attention to the recommenda-
tions that Gov. Odell has made that the
present law should be amended and more
equitable system Of taxing the franchises
substituted, and contrasted that with the
position Of Gov. Roosevelt In 1900.
Attorney General Cunneen replied briefly
to the words of Senator Hill and defended
Gov. Roosevelt. He said:
Gov. Roosevelt needs no defence at my
hands. II he did nothing else than take
the initial steps which will place these
enormous values in such relation TO the tax
law that they will bear their share with the
owners OF cottages. business enterprises
and other property now the subject Of taxa
ton, he would have deserved the promo
ton with which he has been rewarded