34 Md. 159 | Md. | 1871
delivered the opinion of the Court.
The claim of exemption from taxation made by the appellee, rests upon, the first clause of the fourth section of the Act of 1836, chapter 79, which provides that “the said Company, in the location, construction and use of its road, shall have and be entitled to the like rights, privileges and immunities granted to and enjoyed by the Baltimore and Ohio Rail Road Company, in the location, construction and use of its road.”
The agreed statement of facts shows that State and county taxes for the year 1867 were levied under the Act of 1866, chapter 157, on a ticket office, and "warehouse and lot belonging to the appellee, a Company incorporated in pursuance of the Acts of 1836, chapter 79; 1853, chapter 135, and 1856, chapter 70, and organized and in existence in this State. By this, we are referred to these several laws as the source from which the present corporation, whose property is taxed, derives its corporate existence, powers and privileges. From these it appears that, by the Act of 1836, chapter 79, power and authority was given to the Franklin Rail Road Company, a corporation chartered by the State of Pennsylvania, and having a lino of road in that State, to construct a rail road from a certain point on the line dividing the two States, to connect "with the Baltimore and Ohio Rail Road and the Chesapeake and Ohio Canal, at or near Hagerstown or Williamsport, but not to intersect the Canal more than half a mile west of the latter place. The road was constructed from the State line to Hagerstown, but the Company thereby incurred heavy debts, which they were unable to pay, and their entire road in both States having become greatly dilapidated, law’s v’ere passed by each State, appointing commissioners to sell that part of the road within its limits, and providing for distribution of the proceeds amongst the creditors of the Company. The first Act, providing for the sale of the Maryland portion of the road, is the law of 1853, chapter 135, the provisions of which need not be more particularly noticed than
Having thus reserved, in the broadest terms, the unfettered pow'er of alteration, repeal and withdrawal, it was competent for the Legislature to exercise it at any time, in any mode, and to any extent they chose; and by so doing, no obligation of contract is impaired, because it was an express condition of this charter that this power should be exercised at the absolute will and pleasure of the Legislature. Now, the Act
But it is said, this repealing clause contravenes the requirement of the Constitution, that “ every law shall embrace but one subject, and that shall be described in the title.”
The title, “An Act to provide for the general valuation and assessment of property in this State,” is sufficiently comprehensive in description to include a repealing clause of this character, and such clause is also clearly within the one subject with which the law professes to deal. This objection is fully answered by the construction given to that constitutional provision in Davis vs. The State, 7 Md., 151; Keller vs. The State, 11 Md., 525; Parkinson vs. The State, 14 Md., 184; and Mayor, &c. of Annapolis vs. The State, 30 Md., 112. It is also urged, that a chartered right cannot be impaired
Resting our decision entirely on this ground, and expressing no opinion upon the construction 'of the fourth section of the original Act of 1836, we must reverse the judgment appealed from, and enter judgment for the appellants in accordance with the agreed statement of facts.-
Judgment reversed and judgment for appellants.