Mr. COOK. I am speaking now of the land grant roads, and I say that although a great many roads did receive land grants yet this proviso is limited in its terms to this particular road, and that, too, when papers constituting a contract passed between the Government and the roe at the time the war commenced. It is said by the Gentfrom Iowa [Mr. Vll.SO.V] that the railroad refused to transport the Government troops and munitions of war. It may well be that this railroad could not have furnished the amount of transportation necessary for the Government without compensation. I do not think it could. I do not think it was in its power to do so. It is contended here that it ought not only to have given u its road, and its entire rolling stock, but to iave furnished means to transport the immense amount of freight which was offered by the Government. I do not think it could have done it. I do not think it had the pecuniary ability to meet that demand. It is a fact, which Iimagine is well known, that the amount of freight which was offered by the Govern.ment to this road compelled it to exclude almost all other business for along period of time. The company might have surrendered its rolling stock and its entire road to the government, but I apprehend that there is noth ing more which the Government. could have required it to do. If it had turned over its locomotives and cars and its road to the government without charge, the Government could have required nothing more. But. stall events, here was a disputed claim, approposllw" "110"" which there might be 2 OPHHOM) Ind: 1"" Still it has been singled out, the purpose of settling the controversy, the government said to the company, “ If you will go on and do this transportation we will pay you a certain sum less than we pay other roads except those roads that are in your precise position.” The company accepted that offer. ow, I affirm that, as between man and man in a disputed claim, where one party alleged a claim and the other disuted it, a settlement like this ought to be bining. But there is something more than this. At the time the grautwas made to this road it was never supposed, in the mind of any man, that the Government would ever call upon this road for transportution amounting to anything like the sum ere specified, an amount which taxed all the energies of the road, with all its rolling stock and motive power for many months in every year for 4 long years. Nothing of that sort was ever anticipated. It is inequitable as well as unjust for us to claim now, after this money has been paid to the company under an agreement sanctioned by the highest authorities of of the Government, that the company shall pay it back. I want to say one word now, in reply to my colleague, [Mr. HARDING] who seems to be laboring with strange zeal, according to my idea, to take out of the treasury of the State of Illinois money that is there 7. because the State of Illinois is also a party to this proceeding. He says that the road is comparativel untaxed. Why, sir, this road bears a taxation of 7%. On its gross earnings. The privilege of exemption from taxation was accorded to this road only upon the condition that it should pay 7%. on its gross earnings, and it is the most heavily taxed road in the State af Illinois, or in any other State.