New york rapid transit

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Please enter a number less than or equal to 1. Select a valid country. Maurice Griest, of the design staff of the Public Service Commission, on the design of the elevated railways which form part of the new rapid-transit system. This paper, which appears in Engineering News of May 20, , is printed as the last chapter.

It is a notable contribution to the literature of structural engineering, being the first discussion of elevated-railway design that has appeared for 15 years or more. More than this, however-every engineer interested in the extension of rapid transit needs to study this paper. For some years fashions have run to subways, while elevated railways have been under a cloud. There is good prospect that views will shift again on these subjects. The tremendously heavy cost of subway construction, which already has discouraged or postponed progress in rapid transit in more than one city, will lead to recognition of the fact that subways are suited for only the heaviest traffic requirements.

The elevated railway, bridging the long gap between trolley-car conditions and subway conditions, is sure to receive increased attention in the future. Editor, Engineering News. Trains ran on lightweight structures.

Cable service was provided on the Brooklyn Bridge and was eventually through routed with the Brooklyn Els. Els would come down starting in the s. Myrtle Avenue was the last original el with wooden bodied cars in all of North America to close Portions of the els were rebuilt for subway service Fulton St, Broadway. Feinman tells story of the rise of rapid transit in Brooklyn, including the early days of the Brooklyn Rapid Transit, from until the signing of the Dual Contracts in March of Rapid Transit in Great Cities A article describing the necessity for rapid transit brought on by population growth in major cities.

This unlawful discrimination appears, because 'they are,' as the corporation sees it, 'in a far poorer position to bear the burden of unemployment relief than is business in general. Other utilities may apply to the commission and perhaps to the courts for an adequate rate increase. This corporation cannot do so as by contract No. It is said to be highly discriminatory to classify these railroads apart from other businesses, or in the same group as other utilities.

The differences from business are not enough and from other utilities too great to justify this attempted classification, which sets them apart from business as a whole, and yokes them with other utilities. The disadvantages complained of, as to fare limitations, are applicable only to the corporation, a single member of a class of utilities.

It is quite fortuitous that this particular corporation must seek adjustments in fare in a peculiar way. Tea Co. Grosjean, U. Standard Oil Co. In comparing its burdens with those of other utilities, the corporation, by its argument, suggests that a gross receipts tax is invalid while a net income tax is valid. In taxing utilities as a class the Legislature is not required to make 'meticulous adjustments' for a particular sub-class of utility. Moreover, while taxation of net income is apportioned to ability to pay, and is therefore 'an equitable method of distributing the burdens of government,' see New York ex rel.

Cohn v. Graves, U. There are other justifications for the gross receipts tax. Unconcerned with disputes about permissible deductions, it has greater certitude and facility of administration than the net income tax, an important consideration to taxpayer and tax gatherer alike. And the volume of transactions indicated on the taxpayer's books may bear a closer relation to the cost of governmental supervision and protection than the annual profit and loss statement.

In Clark v. Titusville, U. Western Live Stock v. Bingaman, U. Louis, U. Grand Trunk Ry. Reliance is placed upon certain language of the opinion in Stewart Dry Goods Co. But the tax on retailers held invalid in that case increased in rate with increasing volume. The Court said that the excise was laid upon the making of a sale, and that the statute 'exacts from two persons different amounts for the privilege of doing exactly similar acts because the one has performed the act oftener than the other.

For that reason it was thought necessary to inquire whether the tax could be justified as related to ability to pay, an inquiry we need not here pursue. The Court did not condemn a fixed-rate gross receipts tax, such as is involved in the present case.

Indeed it suggested that the 'desired end' might have been secured by the widely adopted 'flat tax on sales' at page of U. Relation to Object of Legislation. As a further ground for the invalidity of the Local Laws the corporation urges that 'the classification must rest upon some ground of difference, having a fair and substantial relation to the object of the legislation.

The corporation seems to be of the opinion that no 'state or city can, without conflict with the Constitution, adopt a tax statute, which states a specific object sought to be accomplished thereby and which at the same time puts the entire burden of the tax upon one particular class of business, even though that class is in no different position in relation to the object sought to be accomplished than business in general.

While, of course, the object of this legislation is in a sense to relieve unemployment, this is the object of the appropriation of the proceeds of the tax. The 'object,' as used in the rule and cases referred to by the corporation, is the object of the taxing provisions, i.

If the designation of utilities as the only taxpayers under the legislation in question does not deny to them the equal protection of the laws, the fact that an appropriation of the funds, for relief is a part of the legislation is not significant.

Taxes are repeatedly imposed on a group or class without regard to responsibility for the creation or relief of the conditions to be remedied. Idem, note 14, at page of U. The Carmichael Case involved a state act which levied a tax on employers of eight or more to provide unemployment benefits for workers employed by this class of employers.

It was urged that the classification should have been based on the unemployment record of the employer i. Against this contention, that there was no relation between the class of taxpayers and the purpose for which the fund was raised, this Court held that it is not necessary that there be 'such a relationship between the subject of the tax the exercise of the right to employ and the evil to be met by the appropriation of the proceeds unemployment. See, also, Cincinnati Soap Co. United States, U.

The corporation suggests that in the Carmichael Case there was a special relationship between the class taxed and the purpose for which the proceeds were spent, but the Court expressly said that this was something 'the Constitution does not require. There need be no relation between the class of taxpayers and the purpose of the appropriation. The cases cited by the corporation, to sustain its contention that classification must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, do not support the conclusion that the 'object' referred to is the purpose for which the proceeds are to be spent.

These authorities rather support the view that the 'object' is the revenue to be raised by the acts. In Colgate v. Harvey, U. Riley, U. Virginia, U. Day, U. The 'object' of the Local Laws under consideration, as in the case with most tax statutes, was obviously to secure revenue. Smith, U.