796             JOURNAL OF PROCEEDINGS [March 5,

by the act of 1830, chapter 158, they were authorised to con-
struct a branch road to the city of Washington, commencing
at a point on the Baltimore and Ohio Railroad then con-
structed, not exceeding eight miles from the city of Baltimore,
and that the act of 1832, chapter 175, levied a tax of one-fifth
of the amount received for the conveyance of passengers on
the said branch road so constructed, and that while the act
levying the tax specially designates the road upon which it
is to be levied as a road commencing at a point eight miles
from the city of Baltimore, and extending to Washington;
yet the Treasurer of the State requires them to pay to the
State, one-fifth of the whole amount received for the convey-
ance of passengers the whole distance from Baltimore to
Washington. They, therefore, ask that a law may be passed,
abating said tax on that part of the Baltimore and Ohio Kail-
road which lies between the city of Baltimore and the Wash-
ington junction.

The committee having given to the acts of Assembly a
careful consideration, are of the opinion that the argument
of the petitioners is not borne out by the law.

In the opinion of the committee, the act of 1832, chapter
175, after waiving the option reserved to the State, under the
acts of 1830 and 1831, and providing for a subscription by
the State of five hundred thousand dollars for the construc-
tion of the Washington branch road, does levy a tax of one-
fifth of the amount received for conveyance of passengers the
whole distance between the cities of Baltimore and Washing-
ton. It is no argument to say that the first eight miles of
the road are part of the main stem. The question simply is,
on what receipts was the tax of one-fifth levied ? and the
committee are clearly of opinion that it was levied on the re-
ceipts from transportation of passengers on the whole dis-
tance between the two cities. The committee think this in-
terpretation is borne out by the . 7th and 8th* sections of the
acts of 1832, chapter 175. The committee have not consider-
ed the propriety or exediency of the State's giving up what
she is entitled to. They have looked only to the rights of
both parties in the matter, and being of the opinion that the
State has a right to collect the tax in the manner she has
done, they decline to bring in the bill for which leave was
granted, and ask to be discharged from the further considera-
tion of the subject.

A. Stirling, Jr.,

Chairman.

Which was read and adopted.

Mr. Magruder, offered the following order:

Ordered, That the committee on Claims be directed to al-