Every evening, Wilmington daily commercial., 1906-03-19
RAILRoAD AssEssMENT.
Levy Court Heard Argument Today on the
Appeal OF the p, B. & W. Co.


The Levy Court, at its meeting this
morning, took mp the matter OF the APP
peal OF the p, b. d W. Railroad Co. TO
the assessment laid by the county as
SCISSORS on Hs. .Hoadhed. elevated structure,
poles and wires John Biggs, counsel for
the company, @. " Bigham, its local
real estate agent. all tho members of the
court and Horace G.. Knowles, counsel for
court, were present.
Prior 10 the opening of the court the
members held an executive session, 10 dis
cuss the matter
The court, by resolution, has stricken
from the assessment the following property
owned by the company, on the ground
that they have already included in the as
sossment on the elevated structure: Lot
bounded 10y Front, Water. King and
Market streets, assessed at $4,000; lot
bounded by Front Water. Walnut and
French streets. assessed az $4,000, and
No. Market street, assessed at 81 500.
The assessment of the land bounded by
Third and Fourth and Spruce and Church
streets was reduced from $4,000 to $4,000
as about twO-thirds of it was already
assessed as elevated structure.
When the court was called TO order
today ON motion of Mr. Brown. all OF the
resolutions involving the above property
were.rescinded.
President McFarlin called on Mr.. Bggs
TO state his contention. Mr. Biggs sand
he wished TO speak as to the taxes the
court desires to impose on the roadbed
elevated structure, poles and wires of the
r.. b. q W. and Delaware railroads. He
said be desired 10 call the attention of the
1 court to the act passed by the General
I Assembly. in 1864. which imposed a tax
loi 10 cents per capita on each passenger
/ carried IN the State. Litigation followed
/ the passing of this act and the Court of
Errors and Appeals decided that 1t WIS
/ unconstitutional. SO far as it refers to
passengers going from some other State
/ through this State, as 1t was interstate
| traffic.
In 1869 another act was passed inn
posing tax on the rolling stock net
earnings and the capital stock OF the r.,
/ b. & w Railroad Co. This act was
! decided by the courts to be unconstitu-
tional so far as it related to the rolling
stock. but under two acts the company
has heen paving to the State the sum OF
$4,000 annually for the right of way
through the State. which Mr.. Biggs said
had amounted to over 81 ,25O,OOO the
| company has paid during the past 81
years. Mr.. Biggs said that in 1888 the
( city assessors. Patrick Neary and John
/ 4. Dicsev. assessed the roadbed. The
! Chancellor enioined the collectors from
| collecting the tax and the case was then
I taken to the Court of Errors and Appeals
which court also decided that under the
law the roadbed was not assessable.
After the new Constitution went into
effect. IN 1897. another effort was made
4 to collect a tax on the roadbed, but the
/ Supreme Court held that the new Con
/ stitution did not appeal or modify the acl
and therefore q tax could not be collected
on the roadbed.
Mr.. Biegs said that the railroad ap.
pealed from the assessment on the elevated
structure the roadbed and the telegraph
poles and wires as he contends that they
are not assessable He said: "lf the
walls Of the elevated road are assessed al
ALL it must not be as part OF the night o.
way. and if they are within the right O
way must be assessed as buildings withiI
the meaning OF the act of 1887.
During the discussion that followed Mr.
Biggs statement, il was brought out tha
the Delaware road pays a tax OF $1,000
1 on it's line of near 100 miles and the r, b
Il W. company pays $4,000 Tor y mile
from Clavmont 10 about Iron Hill
The matter was referred 10 the court
| ms "a committee OF the whole. TO be takei
np at the meeting this afternoon.