Rufus Wheeler Peckham

“ They have not only aided in making these gross earnings possible, but they have formed, and do still form, a material factor in the combination of circumstances contributing to the construction of the railroad, to its operation, and to its earnings. ”

“ It owns thousands upon thousands of acres therein, granted it for the purposes stated, and these lands it has accordingly pledged to redeem its bonds issued as mentioned. Its building was a work of national importance, and it was built for use by the government, as well as for other purposes. Surely, all these various facts justify a classification of such an entity for taxation by a different method and upon different lines than the individual, and lands thus situated and owned are in a materially different condition from lands absolutely owned by an individual. ”

“ As they made the gross earnings possible, it cannot be said, with the least regard to the acts, that those earnings did not in part issue out of the lands upon the same principle that they partly issued out of the right of way the roadbed, track, engines, cars, tanks, and other confessedly 'railroad property.' There is no difference in principle between the two classes of property so far as this question is concerned. ”

“ We should not be asked to grope our way through the papers submitted, and examine every objection that imagination could raise, with no hint as to what, if any, objection is really supposed to exist. Some of the above enumerated possible objections could not in any event be answered in the present state of the record, which does not contain all the facts necessary to be known in their consideration. ”

“ Such a condition and proposition were entirely within the power of the legislature to impose and make; and, when the proposition was accepted and the condition performed by the payment of money into the treasury of the territory, all claim for taxes under any general law levied directly upon the lands necessarily fell with such payment and acceptance. ”