This incident has long since been forgotten by the residents of Port Elizabeth, yet it is often raised in discussions related to tax matters. In particular it is the term “in the production of income”. It is used extensively in tax law to determine what expenses are allowable as deductions. When doing so, the issue raised in the case of this runaway tram is pondered about.
This is the human story behind that tax case.
Main picture: The scene at the foot of Russell Road when a runaway train collided with the Masonic Hotel
The initial accommodation of the 1820 Settlers left much to be desired: rows of tents in the sand dunes where Strand Street is now located, with Algoa Bay’s incessant wind whipping sand into all the exposed orifices. Some might even have been told shameless falsehoods about their future accommodation to lure them to the Cape. But once they stepped off their vessels, they would have to don the mantle of self-motivating, independent pioneers. The unspoken reality is that they would have to turn a pipe dream of a new life into reality. Perhaps they encountered dispiriting moments, but most would batten down the hatches and endure.
But what the Colony lacked was proper temporary accommodation in the form of hotels especially for visiting colonial officials.
With their keen enterprising spirit, many would swiftly erect buildings with more than a passing resemblance to hotels. As Port Elizabeth was the entrepot to the Eastern Cape hinterland and later to the Diamond Fields, it rapidly upgraded these Spartan dwelling into respectable establishments.
This is the story of that evolution.
Main picture: Scorey’s Hotel being depicted as the large building on the left with the garden of Anne Scorey just below the hotel