Show SPECIAL FRANCHISE lAW LAWIS IS VALID i New Yo York k Corporations Wi Will Have to Pay Many In Back Taxes Under Decision of United States Supreme Court Court I A I ASHINGTON day a TI New NewYork W V V York special il franchi franchIse taX tax cases were decided toy today by the supreme cort court of the Unie United Stat States ad adversely verely to the corp corporations li b by which they were bou brought ht to th the crt court The decision was han handed down by Justice Brewer and it he the la law un tin tinder an der which the tax was was levied to be vali viii Id Th The C cases nn have attracted much at al fro from the tm time of thir their in ep epton ton tills nt liOt 01 only b because nw now principles of taxation were Involve involved in their st seti bt but bu because of t the lare large in I inove involved The They constituted a diet direct attack rn the special franchise tax law 0 of tl the slate ate of Nf New York of whets President R Roosevelt was governor Th The la law subjects to a tern tem of general ad taxation the Pil and Jal local franchises of th the pub li lie utilities suh such iS as street Mr ears dee tri tile light Jas gas an and telephone plant x a copying the public streets tn t Thi This law lav was sharply y a assailed ci h b I f g Ro Root and 1 for forthe tl the corporations tin as un unconstitutional n on th the ground that it Impairs th oh ob of contracts under which the corporations a acquired And own their franchises an and that it operates to de deny 1 them tile the due process and th the equal proe protection of the law as guaranteed by bythe I Ithe the amendment I |