State v. Berlin Street Railway

The state does not question the sufficiency of the evidence to sustain the findings of the public service commission, but contends that the exemption granted the defendant is a special one and therefore invalid under the rule of Eyers Woolen Co. v. Gilsum, ante, 1.

The statutory provisions authorizing the exemption (P. L., c. 69, ss. 28-31) are as follows:

“28. Street Railways. Any corporation owning or operating a street railway property within this state, which is incapable under proper management of earning sufficient money to pay its operating expenses and fixed charges, including taxes and…