J. W. Martin

“ The power of the State legislature, even outside of constitutional limitations, to bind the State by a grant of exemption from taxation has been frequently contested or questioned as an unauthorized surrender of an essential attribute of sovereignty. ”

“ The original corporators, before they accepted it as their charter, would doubtless be careful to see that all provisions deemed needful or desirable should be inserted, so far as the legislature could be induced to accede to their demands. At all events the difficulty is there, and, as is held uniformly and again and again announced, in the most emphatic terms by the learned judges of the supreme court of the United States, in the opinion rendered there, as well as by the State tribunals, he who sets up a claim to exemption from taxation must prove it. ”

“ The power of the legislature of a State to exempt particular property of individuals, or of corporations, from taxation, not merely during the period of its own existence, but so as to be beyond the control of the taxing powers of succeeding legislatures, has been asserted in several cases by this court, although against this doctrine, there have been earnest protests by individual judges. ”

“ In order to sustain its case the appellant must establish both clearly.
Exemptions from taxation cannot be sustained upon doubtful implications. "The power of taxation is essential to the support and existence of the government, and a grant to the company of exemption therefrom is not to be presumed, and when given to a certain extent is not to be extended by construction.—Pierce on Railroads, 493.
"A corporation is a creature of the law, deriving its existence and faculties from the express grant of the government. ”

“ The conception of an immunity that is impressed upon the thing in respect to which it is granted is purely metaphorical. The grant is to a person in respect of a thing, and it is said to inhere in or be attached to the thing only when by its terms the grant is assignable by a conveyance of the thing, and passes with the title to each successor. ”

“ J. Welch, in explaining what is meant by sale and transfer of the franchise to be a corporation, says: "That a corporation can, when authorized by law so to do, transfer, sell or convey its charter or franchise to be a corporation, and thus vest it in others, seems to be quite well settled. ”

“ Every reasonable doubt is to be resolved adversely. Nothing is to be taken as conceded but what is given in unmistakable terms or by an implication equally clear. The affirmation must be shown. Silence is negative, and doubt is fatal to the claim. The doctrine is vital to thc public welfare." 20 Wall., 37; 22 Wall., 527; 76 N.Y., 64.
Now, then, applying the rule laid down in these adjudications, do we find that there is clearly and unmistakably, without ambiguity or doubt, a grant of the exemption from taxation to the appellant company? ”

“ The difficulty is one that cannot be removed by any amount of fine reasoning on the general principles of law and morals that ought to control States dealing with their citizens. It is a difficulty which counsel for appellant, in their very able brief and forcible presentation of the case, have failed to overcome, simply because, as it seems to us, it cannot be done. ”

“ The power is essential to the existence of government, and is of vital importance that it should remain unimpaired." A State cannot strip itself of this most essential power by doubtful words. It cannot by ambiguous language be deprived of this highest attribute of sovereignty.—Erie Railway v. ”

“ I would not be surprised to find it brought into general doubt."
The exercise of the power is not favored by the courts. Sentiments similar to those quoted run through many of the decisions of the highest courts. ”