{"newspaper_name": "The New York herald.", "edition": "01", "page": "p3", "byline": ""}
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IMPORTANT DECISION. The Annapolis Republican
publishes the opinion of the Court Of Appeals deli
vered by Judge Martin in the of Howell VS. the
State OF Maryland The grew of the act Of the
Legislature Of Maryland, OF Ist OF April 1884, laying
tax on property and which enumerated among such
property liable to taxation the interest proportion
in all ships or other vessels whether in of port
owned by persons resident of the State" In conformity
with the provisions Of this act was mpos
ed on the appellant account Of his interest or proper
ton in certain vessels and this brought before
the Court to test the legality OF the law imposing tho
tax, which IT was contended, is incompatible with
privileges and immuncs conferred by the law of Con-
gress licensing vessels and repugnant to the constitution
and laws Of the United States.


Judge Martin, in the very able opinion delivered re-
views the whole question at large, and announces the
decision Of the Court as follows -


I'VE can perceive no repugnancy between the law OF
Maryland imposing tax upon this property, and the
acts Of Congress under which an exemption from il has
been claimed by the appellant.


I'VE think. therefore, that the imposition of this tax
constitutional exercise of the taxing power OF the
State, and that the judgment Of the County Court
be anirmed"-Bahmore Patriot, Dec. 10.


WELLAND CANAL.-We have reason to believe
mat the communication between Lakes Erie and


will be in the spring for vessels of a6 feet
peam and measuring 1873 feet from kDghthead to taft
ran though vessels of l4i feet inches pass. HI
i,ner.o on account of the mpletion Of the two
~ w iocks 20 or la2 feet has been the extreme length


,a - so ,ne intention Of the government we under
su W pece powerful steam tugs the st. Lawrence,
IT,; ~ u c u'nerent canals, that the public may real
re 'ne advantage of the construction in very much
teauced cost OF transportation betw cen Kingston and
Montreal.-St. Csth. 0osstfs.