Toll (tax)

“ It carries the tax over and beyond the carrier to the thing carried. Improvement companies, not themselves authorized to act as carriers, but having only power to construct and maintain roadways, charging tolls for the use thereof, are generally limited by their charters in the rates of toll they are allowed to charge. Hence the right to increase the tolls to the extent of the tax was given them in order that the tax might come from the freight transported, and not from the treasury of the companies. ”

“ Historically, the highway function in this country had always partaken of the nature of a public utility, with aspects both of a private-enterprise and a governmental activity. Before the coming of the motor vehicle, local taxpayers could not meet the demand for land transportation over long distances, and it was left to private capital to provide these facilities. For a while, the pricing mechanism was tolls, and the user-tax principle was partially developed during the period of the early toll roads. ”

“ As the expense of carriage, however, is very much reduced by means of such public works, the goods, notwithstanding the toll, come cheaper to the consumer than they could otherwise have done, their price not being so much raised by the toll, as it is lowered by the cheapness of the carriage. The person who finally pays this tax, therefore, gains by the application more than he loses by the payment of it. His payment is exactly in proportion to his gain. ”

“ Not having the power to impose any tax, it is no answer to say, its amount is regulated by the number of passengers.
This action is brought under the third section of the act to recover from the proprietor of mail-coaches the sum of one dollar for every mail stage-coach passing over the road. It is contended this is not a toll, but a penalty, for not complying with the directions contained in the second section of the act, to make returns. We think it more properly a commutation as to amount, for the tolls payable under the first section. ”

“ The amount of the tolls varied according to the trusts or the locality. Kearsley Fowler says that in Aylesbury for a horse ridden or led, passing through the gates, the toll was 11⁄2d.; for a vehicle drawn by one horse, 41⁄2d.; for a carriage and pair, 9d., and so on. The tolls, he adds, fell with particular hardship on farmers, and became a tax on their trade. When sending away their corn or other produce with a waggon and four horses they paid, in some instances, 1s. 6d. or 2s. 3d. If, as often occurred, the waggon passed through two gates in eight or nine miles, the payments came to 3s. ”

“ It generally appears that opposition to gas taxes and their increase arises from the petroleum industry rather than from the consumers of gasoline who actually pay the tax. Why this should be so is something of a mystery. We have looked long and hard to find evidence, if there be any, that a gasoline tax at any level thus far reached has had the least depressive effect upon the consumption of gasoline. We have found none. The tax is the ideal substitute for, and preventive of, toll financing. It is actually a form of general toll that has none of the defects of direct tolls. ”

“ It may be argued that, since State gasoline taxes have been justified as charges for road use, such tax earnings should contribute to the support of the system of toll roads in proportion to the gasoline consumed on them. Assuming gasoline tax earnings at 0.28 cent per mile for passenger cars and 0.56 cent per mile for trucks and busses the average annual earnings in the period 1945-60 would amount to $15,270,000. ”

“ But appellant contends that under the franchise it has a contract right that the bridge tolls shall not be reduced by the public authorities unless it shall first appear that they are yielding a rate in excess of 15 per cent upon the rate base specified by §§ 2845 and 2846, Political Code.
§ 2845. 'The board of supervisors granting authority to construct a toll-bridge * * * must at the same time: * * * '2. Fix the amount of license tax to be paid by the person or corporation for taking tolls thereon, not less than three nor over one hundred dollars per month, payable annually ”

“ Variety and number of tolls.—The variety of feudal tolls is almost inconceivable. Attempts by scholars to classify them as we should modern fees and taxes are useless, because no principle underlay the system. A French scholar has made a list of seventeen different kinds of tolls, but this is rough and incomplete. We can say in general that tolls were levied everywhere and on everything. Even a jongleur, the equivalent58 to the modern organ-grinder, could not pass the gates of Paris without making his monkey show off to pay his own way. A man had to pay toll not only when he went over a bridge ”

“ People in the habit of attending the market compromise their tolls, by a regular payment of from one to three ahmulahs weekly, and they are 231 then allowed to bring whatever produce they choose. I also understood that the people of the town were exempted from any imposition of toll for such articles they exposed for sale. ”

“ Many subsequent charters granted the like, or even greater immunities from toll to favoured folk. In modern English law toll is either an incident of a franchise, as of a market or fair, or is independent of franchise. In the latter case it is claimed by prescription, as toll traverse or toll thorough, or is created by act of parliament, as in the case of turnpikes, railways, harbours, navigable rivers and canals. Toll traverse is paid for passing over a private way, bridge or ferry. No consideration need be proved. Toll thorough is paid for the use of a highway. ”

“ At common law a toll must be reasonable. The same principle appears in various acts of parliament. The Statute of VY/est minster the First inflicts a penalty for taking excessive toll. The Railway Clauses Act 1845 provides for the equality of tolls, that is, that all persons and classes of goods shall in like circumstances be treated alike as to charges. A right of distress is incident to the right to toll, but the distress cannot be sold unless an act of parliament expressly authorizes the sale. Tolls are not rateable, unless they are appurtenant to land. ”

“ The philosophy of the toll system is patent. Rates of toll were determined by the wear on the road. Tolls were charged in order to keep the road in repair, and, consequently, each animal or vehicle was taxed in proportion as it damaged the roadbed. Cattle were taxed twice as heavily as sheep or hogs, and, according to the tariff of 1845, hogs were taxed twice as much as sheep. The tariff on vehicles was determined by the width of the tires used, for the narrower the tire the more the roadbed was cut up. ”

“ If the turnpike tolls of Great Britain should ever become one of the resources of government, we may learn, by the example of many other nations, what would probably be the consequence. Such tolls, no doubt, are finally paid by the consumer; but the consumer is not taxed in proportion to his expense, when he pays, not according to the value, but according to the bulk or weight of what he consumes. ”

“ It will be seen that the taxation of a railway line—as distinct from that of railway buildings—is, to all intents and purposes, the enforcement of a toll, on all traffic carried, for the privilege of passing through the parish concerned; while there is no suggestion, as there was in the case of turnpike roads, that those who collect the toll confer an advantage on those by whom the toll is paid. ”

“ With regard to inferior commodities as well as those which are to be let off free of toll, the amount of toll due shall be determined after careful consideration.
Those merchants who pass beyond the flag of the toll-house without paying the toll shall be fined eight times the amount of the toll due from them. ”

“ Art. XV. At the expiration of every term of five years, and with a view to diminish, if possible, the burdens imposed upon the navigation, Delegates from the Powers that have enacted the above-mentioned Tariff shall proceed to a revision of its provisions, and the amount of the toll shall be reduced as much as possible, always, however, maintaining the mean revenue judged necessary.
Art. XVI. The method of collecting the tolls, and the administration of the Navigation Cash Office of Sulina, shall continue to be governed by the Regulations at present in force. ”

“ But when there is no existing right of property, except that which is the jus publicum, a grant of toll for its use, or passage over it, to any subject, is the franchise of toll thorough, or toll on a public highway, which is void, whether by prescription or the king's charter, unless for good consideration or reasonable recompense, which must be made to appear to have existed at the time of the grant, and to have been continued so long as toll is exacted. ”

“ When fees of a specific sum are exacted for licenses to sell certain goods, or exercise certain trades, or exhibit something rare, or for admissions to certain privileges, they are not regarded so much in the light of common taxes as of fees or tolls. They resemble this payment required here more than a tax on property, as they are not always annual, or collected at stated seasons; they are not imposed on citizens only, or permanent residents, but frequently are demanded as often as an event happens, or a certain act is done, and at any period, and from any visitor or transient resident. ”

“ If the expectations of the parties had been realized, and the tolls mentioned in the law had produced revenue enough to preserve the road, no one, we think, would have supposed that tolls could be collected from passengers in the mail-stage, or that the specified charges upon the carriages could have been reduced, and the deficiency supplied by a toll upon persons travelling in the carriages which conveyed the mail. ”

“ Provided, the legislature of this state may, at any future session thereof, change, alter, or amend this act, provided that the same shall not be so altered or amended as to reduce or increase the rates of toll hereby established below or above a sum necessary to defray the expenses incident to the preservation and repair of said road, for the payment of the fees or salaries of the commissioners, the collectors of tolls, and other agents. ”

“ Assuming that he gave the customer the whole benefit of the reduction, 10 shillings a ton, when reduced to the price in yards, represents, as Mr. Acworth observes, ' an amount too fractional to be represented in English currency.'
There is the same difficulty in determining the ultimate incidence of cost of transport as in ascertaining the incidence of taxation on commodities. A priori speculations on the subject are apt to be fruitless and delusive. A minute study of the economic conditions at the time when a tax is levied or the rate is charged is necessary. ”

“ It is undisputed that if the railway companies were not carriers and acted as toll takers only, they would be entitled to claim their full tolls. But what would be the result if they put in force such a right? The carriers or forwarding agents who would replace them, naturally would, as they formerly did, levy such payments as would cover the cost of station accommodation, and all the services performed in respect of the carriage of goods beyond the mere conveyance along the railway. ”

“ When, however, the tolls have repaid with interest the whole of the expenditure, the road or bridge should be thrown open free of toll, that it may be used also by those to whom, unless open gratuitously, it would be valueless ”

“ The answer which must be given to it depends upon the prior question, whether a tax upon gross receipts of a transportation company is a tax upon commerce, so far as that commerce consists in moving goods or passengers across State lines. No doubt every tax upon personal property, or upon occupations, business, or franchises, affects more or less the subjects, and the operations of commerce. ”

“ Tolls are rateable for the relief of the poor where they are appurtenant to land, but not where they are extrinsic profits not arising from the possession of land. Exemption from tolls may be claimed by the prerogative, by grant or prescription, or by Act of Parliament. The king pays no toll, and may grant to another exemption from toll. The exemptions by Act of Parliament mainly affect persons in the public service, clergy on their parochial duty, and persons going to or returning from their usual place of religious worship. Most of the exceptions from turnpike tolls will be found in 3 Geo. ”

“ The completion of a large public utility, planned on such a scale as to provide for the requirements of many years to come, utilizing but part of its capacity, and earning less than its operating expenses and fixed charges, with its rates of toll fixed by law, must be considered in a different way than a well-established public utility, with business forcing it to its utmost capacity, and with tolls not fixed by law. ”

“ Toll traverse, or a toll demanded for passing on or over the private property of the claimant, or using it in any other way, is of a different description; being founded on the right which every man has to the exclusive enjoyment of what is exclusively his private property, its use by others is a sufficient consideration for the exaction of toll. Mo. 575; 2 Wils. 299; Cowp. 47-8. But whenever toll is exacted for the passage over a public water, the nature of it changes; its foundation not being property, it rests on a grant or prescription, and if the toll is unreasonable, the grant is void. ”