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1 State v. U.S. & C. Express Co.: Decided March 18, 1881 1881

handle is hein.trials/abam0001 and id is 1 raw text is: SUPREME COURT OF NEW HAMPSHIRE. STATE V. U. S. & C. EXPRESS CO. DECIDED MARCH i8, 188i. STANLEY, J. This case requires us to decide upon the constitution- ality of c. 63, Gen. Laws. Whether, under any circumstances, the statute in question might be regarded as an exercise of the police power, we need not inquire. It is obvious it was not so intended or understood, either by the tax com- missioners who reported it, or the legislature by which it was enacted, or the commissioners under whose direction it was incorporated with the statutes in the volume of the General Laws. The report of the tax commissioners affords abundant evidence of their understanding that it was a statute solely for raising revenue. They speak of taxes to be raised from express companies as a new source of revenue, as one of the subjects of taxation. Report of Tax Commiss. 23, 24, 25. The title of the bill, as reported by them, was An act to tax ex- press corporations, companies, or persons carrying on express business in this state ; and the bill itself, as enacted, is identical with that re- ported by the commissioners, with the exception that, as enacted, there was an additional section providing for the collection of the tax, and 'license was substituted for tax wherever that word occurred in the bill as reported, as though the name by which the imposition was called would determine its nature. In the General Laws it is placed under the general title Of Taxa- tion, and the title of this particular act is, Taxation or the licens- ing of express companies or express men. The word license may have been substituted under the impres- sion that, as an act imposing a tax, it could not be defended; and other reasons, not now necessary to be mentioned, may have led to the change ;-but whatever may have been the object, and without consid-

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