The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1920-11-10
C. B. WELLINGTON
FOUGHT CASE FOR
FIFTEEN YEARS
Won Final Victory in Supreme
Court of the United States
TROY RAILROAD TAX CASE
Mr.. WeIinpton's Efforts Have Enabled
the City Of Troy to Collect over
$soo,ooo in Taxes.

The long controversy between the
City Of Troy and the Troy Union Rail-
road company and constituent com
panies over the million dollar assess
ment Of the railroad properties has at
length come to an end by final VIC
tory for the city The Supreme
Court of the United States has lust az.
firmed the decision of the court OF ap-
peals Of the State CT New York in fa-
yor Of the city. The case being quite
unique it may be interesting to re-
view it briefly
From 1853 to 1907 all the railroad
property in the City of Troy between
Hoosick Street and Adams Street was
assessed at $4,000 by virtue OF an ex-
emption statute passed in 1853. After
Mayor Mann went into Office in 1906
the corporation counsel of his admin
istrat!on, George b. Wellington, by
an accident ran across provision in
contract made in 1858 between the
Troy Union railroad company and
others which led him to believe that
the Troy Union railrC ad company had
forfeited nine-tenths of the exemption
granted by the statute of 1853 To
guard against possible complications.
for the amount involved was very
large Mr.. Wellington promptly ad-
vised the assessors to raise the as
sessment against the Troy Union
railrc ad company to $4,000 and i'm
mediately made the matter public.
This amount was arrived at on the
theory that the Troy Union railroad
company had retained title to an un-
divided one-tenth OF the railroad
properties and that as to that one
tenth It could not be assessed at over
$4,000, whereas as to the remaining
ninetenths the property could be as
sessed at its full value. The assess
ors agreed that the full value of the
railroad properties was S1,000,000.
Accordingly the assessment was made
at S970 600, Upon this amount the
railroad companies paid taxes under
protest. H
In 1908 an attempt was made by the
corporation counsel to have the ex-
emption act Of 1853 repealed This
attempt was not successful as the bill
failed to pass the senate. The at
tempt was renewed in 1909 and with
the aid Of State Senator Allen, who
represented Rensselaer, county at that
and after an argument as to its consti-
tutionality before Governor Hughes,
the bill was signed and accepted by
the CITY Since then the assessment
has been S1,0O0,000.
The litigations that we're pending
regarding the assessments for the two
| preceding years were then settled by
the railroad companies Withdrawing
their claim, but they instituted new
proceedings to test the constitutional
ity of the repeating act The matter
came up first before Joseph A, Law
SON. Esq, of Albany as referee. who
decided in favor Of the city His de-
cisiCn was affirmed by Judge Chester,
and then on successive appeals by the
Appellate Division and by the Court
Of Appeals.
About two years ago a writ of err
ror from the Supreme Court of the
United States was obtained to review
the decision OF the Court of Appeals
The issue came before that court last
October aud resulted in affirmance in
favor Of the city as just announced.
lnasmuch as the increased assess
ment affects the special franchise as
sessments as wen as the real proper
ty assessments. the net result to the
City has been that whereas II former
ly received about, $500 wear from the
railroads, il has since 1907 received
IN alloyer $325,00Q and will from this
time on each year receive IL the
neighborhood OF $25 600 instead OF
$500 which it formerly received. 81
After Mayor Burns was elected
mayor Mr.. Wellington was retained
as counsel for the city The appear
ances before the Supreme Court of
tho United States en- behalf Of the
citv were CORPORATION Counsel Guy
and G b. Wellington as counsel, The
Troy Union railroad company was
represented by Lowis b. Carr OF Al
bany.