The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1855-11-23

the persous aud subjects contained therein and sha
eoeet the same between the 18th and 5ss of Decem-
per next inclusive, allowing deduction of ten per
cent.nl upon all Of said additional paid within
December next, a. now required by ordinance the
Collector shall especially cali the attention of an uer
sons who have already paid in whole or in part
tor the present year to the provisions of this ord
nance; and notify them that they as well az those
who have not yet fully paid such taxes are required
nance.
This ordinance shall be in force from its passage
As some persons doubt the xality of the ordnance
will you examine the same and state the authority of
the Council IN the premises.
Yours, very respectfully.
THOS. w McCANCE.
Chairman of the Committee OF Finance.
RICHMOND, Nov. 2ad, 1855.
THOMAS w. McCANCE, ESQ.
Sir Il have examined the 'Ordinance to increase
the be collected for assessed taxes" az Won
requested and Will give you my impressions to its
legality aud the authority of the Council in the
premises -
The 56th section of the Chsrter of the City. is as
follows: Por paying the interest and redeemng the
principal of loans contracted and for the execution of
any Its PoweTs the Council may tax real property in
said City, in proportion TO its value, which shall be as
certaned in such manner the Council may prescribe
They may also, Tax slaves in the City above the age
of twelve years and such other personal property
therein, they may deem proper. They may loyy u
on occu piers of houses and on free male persons
In tine City above the age of sixteen years. and they
may tax lot adjoining street on which paving is
walk or carriage way.) not exceeding two thirds of
the expense OF the curb paving, that half
OF the street opposite such lot"
Assuming that the poiut Of your enquiry is the
power OF the Council after having imposed the usual
taxes for the year. TO levy additional taxes within and
during the same to supply Gny deficiency in the
revenue, to meet any new emer gency recurring
money which may arise, l am of opinion that the
clause comforting the taxing power vests that author
lty IN the Council in the completest and fullest
nsr. Its language is general and unauaif ed the
amount to be raised, or the times twhes her once
year. Oftener, at which the levy is to be made
The idea that when the taxing power has been
cised in any year for the assumed necessary
peudture of that year. 1t exhausted for that year.
snd cannot again De exerted matter what the pub
lie exigencies may be, has little in the
pressons OF the law as i'll the and eecessty of
the Sucl, construction would leave ths public
interests exposes! to contingencies which could not
possibly be foreseen but to provide for which the
pacity to tax was bestowed 1t 10 impossible that
nature could be made the subs ct of arbitrary cacu
lation at fixed period in each year. They must be
selves within the limits of sound discretion) the
measure of the provision to be m ade.
twill be perceived that the tax real estate is
qured be dd valoren while that other subjects
may be specific otherwise. 1t annot be doubted,
however there must be uniformity in the burdens
posed. This general constitutional all
atlo and an adherence to the sub and pun poses
prescribed seems TO be the only liz litations in law to
the exercise of the power in aipeston When these
exceeded, then only does Judicial question
But for the frequency ~f its exercise that ia
matter of discretion, necessarily to be judged of by
u
ents in the last The people may out their
wants for this cause any cause. or no ea all
If they dislike the scheme of finance oy fis year. let
them institute another at the ball box next spring
but ground of law reason .an they
dience the tax laws of the present yeaT merely
they propose to raise too much money raise
!! it too often.
perceive that the title of the ordinance is 10 sin
the to be collected for assessed taxes
and the first section prescrbes that the taxes reid b.
the ordinance of the lth of January 1885 shall se
creased thirty per cent" These taxes have in lany
INSTANCES been paid and receipted for; and theJ
had been already imposed and the Council as to them
JuRetus odcio at the date of the new law it nay
obscurty TO change ghty the Language
of ftae law, to make it provide for additiona
taxes by new and distinct exercise of the taxing
p'A' R. 7. bANIEL.
On motion of Dr. Snead the ordinance ''increa
| sing taxes" passed the 18th of November was re
| considered, when Mr.. MeCance proposed a substi
tute in conformity with the opini of the AttOr
ney for the city, which reao and adopted
The new ordinance imposes additional tax o
thirty per ceaths upon the tax bill of January last
allowing deduction of ten per cent upon all take
paid between tne 18th and 3lst OF December next
Stealing Dogs.-Sheep stealing. from time imme
| mortal, has been looked upon as the lowest Grim
| of which man could he guilty, but fdOg stealing
| is not a little worse thea we confess we are m
Judge For some weeks past set of men hav'
been systematically engaged in stealing and run
ming off valuable dogs, either 10 get areward from
their owners, or to sell them to gentlemen I'm neigh
boring counties, who are not aware that they ar
4 buying stolen property. This petty theEfsg ha
been tolerated because the impression has pre-
a vailed that dogs were not property, and the lay
y would not punish such theft, but 1t viii Aow b,
tolerated longer some of the rogues viii fHt
/ to their cost if detected We understand that
i distinguished lawyer has given his opinion that
II dog is lust as much the property of his owner q
II his horse and that where the value of the ANNA
exceeds $50 the thief can be sent to State prison
If this opinion be correct, and we have no doubt
is, our readers may expect to have some interest
ing trials before the courts in q short time.
| Badly Scared-Frances Mercer, free woman
! wa, brought before the Mayer yesterday morning
| to ar swer the charge Of assaultng and beating al
| old ns gress named Rose, owned by the estate o
| the lat, George w. Smith. The accused did no
deny ha wing whipped the old woman but state.
| mat she had been placed in her charge by Nj
M;chaes. nd that she very sorry for her cor
| duet ON . rowing a good character for order an
| derorum she was set at liberty, and Rose returne
| TO the Poor H. to be taken care of at the es
pense of her O, Vners who had neglected TO proyid
for her support nd pfosec'ion-
Fur, -Erom ~, ,sent indications, fuel win mot b
uuite as hioh This n inter as last. On enquiry,
| And that oak Wool retailing in the yards at
per cord pine wood "a SO per eord iump eoI =
per cart load of tweut v-five ousneis; nsii coaa
$3.50 and the best coke " Wing a. per cord for os a
,vs,a ' ds,;vered on thc ssn bank, and $3.50 f
nine wood When they ba We TO remove It TO the
Yards they do at q cost et sHenty-nse een's y
cord; and to deliver it to the urehaser they incur
further cost for hauling OF a xtytwo and ha
cents, so that their clear .prstA are smaA On eae
| cord se
Tie Mayors Cosrt, yes sezday, .nsessnsea ~.
carly account Of empty bo xes, SO s,. ss .sra - :,
| were concerned, though he ponce sa ,ha ela;u
| there in numbers prepare 70 eni9 e.s - h.a hee
OF Madam Justice. wherev. VI her rigL nau ens ~,
Invaded her PRIVILEGES enied For nv soMe asy ~
past the city has been unusu ally qaAe. ,,t,ia el
night, leaving the officers Of sne u ss,".s bv the
| to do than patrol their ward y ana snor ~ ~
presence that they are prepare d for servies-
| Juvenile ComediaHs-In the course 2. s. -, 20
nj ;hts we are to have grand L. W9utian oramap
A tofpsichorean and musical ca usIs.salsns s.a - !
i the Marsh Troupe Of Juvenile Dsul.a ~
playing to fashionsbie audiences IN ''Sa
The Wsafley. yesterday. WAS .. cnssmns
Il Weather could be. Old Sol xhone 70. N Win an