The evening star and Newark advertiser. [volume] (Newark, N.J.) 1907-1908, 1907-08-07

between the prosecutors and the state, y
in no way prohibits the Legislature IRON
changing the method of taxation proviosu
In that act, IL the change made snail pe
J made by a general law applicable to all the
property of all railroad and canal COM
panies in the State, and shall estapmsh
a uniform State tax upon such property;
This leaves, as the first question 70 pe
determined. is the act of 1906, under whicn
the assessments were laid in the case pc
fore us, a general law for the taxatloh
of the property of all railroads and cana'
corporations?
We think II is.
That phase of this question Is disposed
Of in an opinion filed by Mr.. Justice Pit-
ney, In the several cases argued together
with this case. ~,
An examination of both the title and the
body of the act of 1884, as amended Dy tne
act of 1888 (P. l.. 1884, p. 142; l. lsos, =,
1881 will make 1t clear that those acts
were for the purpose of establishing py
a general law, a uniform system Tor the
taxation of the property of all raliroao
and canal companies.
Appeals in c. R. r. VS.. Board OF AS
SCISSORS, 10 VIZ. 149. sustaining the consul,
tutionality of the act Of 1884, Is placed
upon the ground that said act Is a genera,
law. under the provisions Of our state
Constitution, which requires that all laws
with relation to taxation shall be general
and based upon a uniform rule.
The act of 1905, in so far ms IL INCOMES
Tile utL VI 1000, q OCCh -
cpt term of the Court of Errors ana Ap-
peals, not to change the general character
or uniformity of the act OF 1884, as revised
In. 1888.
The act of 1884, as revised by the act OF
1888. and the amendments or supplements
of 1905 and 1905, being general " IN no
way impaired any contractual right wnien
the prosecutors have, if any they nave.
under the act OF 1869. These acts, Delng
general acts for taxation, are WITHIN, anu
not without. the act of 1859. -.
1t is further suggested that under the
act of 1860, the tax which may be imposed
upon ri ilroad and caral property In suDsti-
tuition for the specific tax imposed by tnaI
act must not only be imposed by a genera
law. but such tax must De "a UNIFORM
The contention of the prosecutor on this
! point, as we understand 1t, Is. that the act
of 1884, AS revised in 1883. since the amend
ments of 1905 and 1906. all of which have
been referred to herein, does not estapnsn
a uniform State tax within the provisions
Of the act II 1869. and, hence, Is not apph'
cable to the prosecutors.
The act of 1884, as amended in 1906, ap-
plies to all railroads and canals In the
State; and the act of 1906 establishes a uni
road and neutrality-suspicious.. These thre'
classes of property, briefly stated, are
the main stem, the personal properly ans an.
third section of the act Of 1905 these three
classes of property are to be assessed a.
a uniform rate, to be arrived at from tht
! HNtIHkt Ili " lhAA W III t61@A tAAAS
In the manner pointed out In section three
of the act of 1905. This is clearly a uni
form Fate as to the classes of property tC
which it applies, and which the Legis-
lature has seea fit to segregate for the
purposes of taxation.
The remaining class of railway property
taxed under these acts is that included
within the second subdivision of section
three of the act of 1884, amended in 1888
which consists of ''other real estate used
for railroad and canal purposes
This class Of property is to be assessed
In the manner pointed out in the supple
ment of the act of 1884, as revised In 1855
found at page 81 of the laws of 1906, and
that act provides that that class of real
property shall be assessed and taxed in
each taxation district In this State in tht
same manner and at the same rate as other
property located In said taxing district Is
assessed and taxed. This last supplement
is apple bile ITO all classes of railroad and
canal property to which it refers, of every
railroad and canal corporation. and estab-
fishes, as we think, a uniform rate as tt
each of them, namely. the rate of taxation
imposed IN each taxing district in which
We do not construe the words "a uni.
form State tax" In the act of 1869, Il
mean a tax inform in amount throughou
all the taxing districts of the State within
the entire territory of the State, but Al
fixing a rule of taxation which shall b.
uniform in its application to all railroad
and canal property within the several tax
ing districts. The rate of taxation In tn
several taxing districts must, of necessity
owing to their different needs, vary. but
the variance is uniform in its application
upon all railroad and canal companies
owning property within the several taxini
districts. and, hence. the rate of taxatiol
in the several districts falls with equa
burden upon the property of each railroad
} and cana compdny within each of the tax
: ing districts of the State.