Evening journal., 1906-11-03
SAMPLE OF DEMOCRATIC LEGISLATION

SAMPLE OF DEMOCRATIC LEGISLATION
r VERY taxpayer who is desirous Of helping
IL to bring about a system of more equable
taxation, will do we'll to refresh his memory with
a bit of local history on that subject Under the
Act of 1904, Volume u, Laws of Delaware,
railroad company was required TO pay a tax OF
10 cents for every passenger carried. After this,
came the Act of 1860 which provided in addition
to the above tax, tax OF 10 per ccntum upon the
net earnings received by the railroad. This Act
further provided that in addition TO the tax upon
net earnings the railroad should pay each year
for the use OF the State SIoo for each locomotives
SIS for each passenger car, and $40 ior each
freight car or truck. Then came the Act OF 1873.
And right here is where the people got hood
winked by the preparation of what may be term
ed a Legislative Joke; though the more the pco-
pie think about the matter the less humor they
see in it, In 1873 Democratic Legislature author
lied the State Treasurer TO accept from the T., w:
and b. Railroad Company every year the sum OF
$4,000 in lieu OF all taxes, except such taxes as
became due under the provisions OF the Act OF
1904 Even those taxes saved by the exception
we're almost wiped out by the fifth section OF the
Act of 1873, which stated that "if the said Z. w.
and B Railroad Company may desire 70 pay to
this State gross sum OF ST 5000 i'll lieu OF the
tax provided by the Act of 1904, that 1t could do
so.
Now, at 10 cents for each passenger, the COM
Il
10000 passengers and it is evident that at that
date more than number of passengers were being
carried annually, else the company would not have
been so anNious TO pay in lump sum. Applying
the law to present conditions, suppose the COM
pany carries in this State annually only one mil
lion passengers. At 10 cents for each one, the
State would be entitled 10 100000; but instead OF
getting that amount it gets the paltry sum OF
SI3ooo.--thanks to the subserviency of Demo
cratic legislators An equal or greater loss OF
revenue to the State js noticeable with respect to
the provision authorizing the payment in lump
sum Of $4,000 in lieu of all other taxes due from
the company. By this law the company has been
enriched in exactly the proportion that the State
has been deprived of its just and needed revenue
If the act was money saver Tor the company IN
ISz3-and it must have been such, otherwise the
company would not have exercised the choice OF
being taxed under its provisons-what may we
suppose to be its effects at the present time! Ii
100000 was even less than what the company
ought to have paid in 1873, how can we conclude
that that amount is either sufficient or just in
1905 AS the matter stands, the p. w. aud B.,
in this particular, is paying the same amount OF
tax that it has paid for 33 years, although the
volume of its business has been doubled many
times within that period. The law practically says
to the company I'VE tax you so much; but II you
desire YOU may pay a less amount However,
it serves as forcefu illustration of the extent to
which corporation agents will go whenever given
the opportunity of passing laws Tor their employ
ers We can see no reason why a railroad COM
pany should be favored in the matter OF a rcduc-
ton OF taxes, or a 'commutation" Of taxes as It
is called in the statute, since the individual prop
erty owner not only expects, but is required, 10
pay his full share. To be sure the Constitution
of 1907 says that all taxes shall be uniform, but
up to this time there has been no attempt made
to bring the "Commutation Tax" act within that
provision.
VIII the voters support party that will by
legislation thus deprive the state and its tax
payers of the hundreds OF thousand of dollars Of
money to which they are entitled? They should
not