Year: 1875

poses of the state. Now the exemption Of
property from taxation is question of policy
and not of power" And further the court
says: This case shows that although state
government may make contract 10 exempt
property from taxation, yet the sovereignty
cannot annul that contract" In fact, there is
no one principle of constitutional law that has
been established by so uniform and long con-
tinued series of decisions of the supreme
court of the United States as the binding char
acter of contracts both between individuals and
between the state and individuals and the in
ability of state to impair their force and obli-
CATION by after legislation.


What will there be said in regard to the
recommendation of the governor for an addi
tional act to enforce the payment of these tax
es assessed under law plainly unconstitution-
al and void? We can imagine that grim
smile would come over the face of the learned
and venerable chief justice on the application
OF our astute attorney general for an Injunction
TO restrain the departure of mail train over
the Atlantic & ST. Lawrence railroad. As II a
vigorous enforcement could mend defective
law!


The Governor seems also to be surprised that
the railroad companies should refuse to pay so
light tax when it is unquestionably (he says)
in the power of the legislature to authorize mu.
inequalities to make the same assessment upon
the real estate of the corporation that is made
on other property" If by this he means that
the state can authorize tax to be levied by the
tOWDS ana cities In which this road Ill 8, that
the state itself could not do without impairing
the obligations of their contract he is again
wofuly in error. Qui facit per alum tdcit per
Sc, is sound maxim 10 law yet-and the same
troubles would be found in such course as un
der the present law-or perhaps the Governor
has an idea that the language used in the 10th
section Of the charter warrants this suggestion.
1t is as follows: ''All real estate purchased by
said corporation. for the use of the same, under
the ffth section of this act, shall be taxable TO
said corporation by the several towns &c. &c.
A little careful reading will satisfy any one
even not lawyer that the real estate purchased
under the fifth section is not the road way at
all. 1t is held by different tenure from the
latter (not exceeding six rods IN width) to
be acquired under the first section for road
way. This latter is exempt from taxation ex-
cept in the manner and to the extent provided
for by the 10Th section of the charter by a tax
upon the stock of the company and by tax
upon the bonds and notes of the company in
the hands of their owners.


Nor will the Governors suggestion for some
alteration of the constitution help the case. IL
being a contract between the state
and the corporation, no alteration of the con-
stitution will enable the legislature TO
impair its obligations. And it is surprising to
see course so plainly unconstitutional rec
commended and persisted in when there are
other courses within the reach of the legisla-
ture entirely in accordance with good faith aud
their constitutional duties. Having extended
this communication too long already, will
postpone to another day their consideration.