tion-tax on special franchises.- -exemptions.-The exemption of the subsurface street railway in New York city from the operation of the special franchise tax authorized by N. Y. Laws 1899, chap. 712, does not make that statute invalid, as denying the owners of the surface street railways in that city the equal protection of the laws, or as depriving them of their property without due process of law. [No. 74.] Laws 1899, chap. 712, does not impair the Argued April 17, 18, 19, 1905. Decided May obligation of the contracts by which the state or municipality granted the right to construct, operate, and maintain street railways in the city of New York in consideration of the payment of a gross sum or of the annual, payment of a fixed amount or fixed percent age of earnings, where such payments are nownere declared to be in lieu of, or as the equivalent or substitute for, taxes. 2. Constitutional law-due process of law-equal protection of the laws tax on special franchises.-The reduction, on account of annual payments "in the nature of a tax" covered by existing agree ments, which is made by N. Y. Laws 1899, chap. 712, from the amount of the special franchise tax provided for by that statute, does not render the statute invalid either as denying the equal protection of the laws to street railway companies who agreed to pay a lump sum for their franchises, or as depriving such companies of their property without due process of law. 29, 1905. N ERROR to the Supreme Court of the State of New York to review a judgment sustaining an assessment of a street railway franchise, entered pursuant to the mandate of the Court of Appeals of that state, which had reversed a judgment of the Appellate Division of the Supreme Court for the Third Department, which had in turn reversed the judgment of the Supreme Court entered at a special term held in and for the county of Albany on a writ of certiorari to review the action of the state board of tax commissioners. Affirmed. See same case below in Appellate Division Statement by Mr. Justice Brewer: 3. Constitutional law-equal protection of the laws-tax on special franchises NOTE-On taxation of corporate franchises, Ulman v. Baltimore, 11 L.R.A. 224, and note; in the United States-see note to Louisville Tobacco Warehouse Co. v. Com. 57 L.R.A. 33. As to corporate taxation in United States as affected by the contract clause in the Fed eral Constitution-see note to Adams v. Yazoo & M. Valley R. Co. 60 L.R.A. 33. On constitutional equality in the United States in relation to corporate taxation-see note to Bacon v. State Tax Comrs. 60 L.R.A. 321. As to what constitutes due process of lawsee Kuntz, v. Sumption, 2 L.R.A. 655, and note; and Re Gannon, 5 L.R.A. 359, and note; and Gilman v. Tucker, 13 L. R. A. 304, and note. And see notes to People v. O'Brien, 2 L.R.A. 255; Pearson v. Yewdall, 24 L. ed. U. S. 436; and Wilson v. North Carolina, 42 L. ed. U. S. 865. As to the validity of class legislation-see State v. Goodwill, 6 L.R.A. 621, and note; and State v. Loomis, 21 L.R.A. 789, and note. As to constitutional equality of privileges, immunities, and protection-see Louisville Safety Vault & T. Co. v. Louisville & N. R. Co. 14 L.R.A. 579, and note. |