Joseph P. Bradley

“ But may it tax franchises which are the grant of the United States? In our judgment, it cannot. What is a franchise? Under the English law, Blackstone defines it as 'a royal privilege, or branch of the king's prerogative, subsisting in the hands of a subject.' 2 Comm. ”

“ It was also alleged, in defense, that the board of equalization included in the assessments a valuation of rights, franchises, and property which they had no authority to assess; as, for example, franchises granted to the companies by the United States, and ferry-boats, fences, and other property subject to be assessed by the local county boards, and not by the state board; and that the assessments were for aggregate amounts, not showing on their face what part of the valuation represented the property illegally included therein,-thus rendering the entire assessment in each case void. ”

“ At such meeting the board must assess the franchise, roadway, road-bed, rails, and rolling stock of all railroads operated in more than one county. Assessment must be made to the corporation, person, or association of persons owning the same, and must be made upon the entire railway within the state, and must include the right of way, bridges, culverts, wharves, and moles upon which the track is laid, and all steamers which are engaged in transporting passengers, preights, and passenger and freight cars across waters which divide the road. ”

“ The lastnamed act ratified the transfer by the Central Pacific to the Western Pacific of a portion of its road extending from San Jos e to Sacramento, and conferred upon the latter company all the privileges and benefits of the several acts of congress relating thereto, and subject to all the conditions thereof. If, therefore, the Central Pacific Railroad Company is not a federal corporation, its most important franchises, including that of constructing a railroad from the Pacific ocean to Ogden City, were conferred upon it by Congress. ”

“ A state board of equalization, consisting of one member from each congressional district in this state, shall be elected by the qualified electors of their respective districts at the general election to be held in the year one thousand eight hundred and seventy-nine, whose term of office, after those first elected, shall be four years, whose duty it shall be to equalize the valuation of the taxable propery in the several counties in the state for the purposes of taxation. ”

“ Taxation is a burden, and may be laid so heavily as to destroy the thing taxed, or render it valueless. As Chief Justice MARSHALL said in McCulloch v. Maryland, 4 Wheat. 316, 'The power to tax involves the power to destroy.' Recollecting the fundamental principle that the constitution, laws, and treaties of the United States are the supreme lawo f the land, it seems to us almost absurd to contend that a power given to a person or corporation by the United States may be subjected to taxation by a state. ”

“ The power to construct, or to authorize individuals or corporations to construct, national highways and bridges from state to state, is essential to the complete control and regulation of interstate commerce. ”

“ But since, in consequence of the expansion of the country, the multiplication of its products, and the invention of railroads and locomotion by steam, land transportation has so vastly increased, a sounder consideration of the subject has prevailed, and led to the conclusion that congress has plenary power over the whole subject. ”

“ They are always educed by the laws and customs of the community. Under our system, their existence and disposal are under the control of the legislative department of the government, and they cannot be assumed or exercised without legislative authority. ”

“ Tender and payment of 60 per cent. of the taxes were made in all the cases except 1, 157, in which the amount tendered and paid was 50 per cent. Similar defenses were set up in these cases as in the cases reported in 118 U.S., supra. ”