The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1873-07-03

invested In real estate or in manufactures
outside the limits of the city although the
| persons engaged in such business or manu-
| facturing have place Of business in the city
upon the stocks OF corporation and the
| dividends thereof at the same time; upon
any capital, &c, employed in business upon
which license or other tax is imposed.
| These are the only limitations as to the sub.
Jects OF taxation, and consequently the pow
er of taxation on all other persons and sub
lects OF taxation is given. The other re-
sttietlons are as to the mode or manner oil
| taxation and they are that the tax on pro.
perry shall be equal and uniform; that CAPT.
| tai invested in business operations shall be
| taxed us other property and that stocks
shall be assessed according to their market
value. The power to tax lawyers licenses
IS unqnestionably included in the general
power given by the first clause of this sec.
| ton, and there is nothing in the clauses limit
! ing and restricting the general power which
| excmpts them. Is there anything in the
next section which is restrictive Of this
power?
This section does not employ the language
| Of restriction. 1t purports to give power,
| not to abstract or withhold it. 1t gives TO
the City Council power to grant or refuse
license in certain cases, and to tax the license
when given. Alter enumerating several, ii
adds in general terms to call other business
which cannot be reached by the ad yaorem
system under the preceding section," the
Council may grant or refuse license and tax
the same when granted. Lawyers are not
| named among those to whom licenses may
| Ire granted or refused and taxed, and think
were not intended to be included. They
could not be included in provision to al-
| thorize a tax upon an occupation or business
to which the Council might grant or refuse
a license. For lawyer has obtained his
license from the State; and it is not within
the province of a municipal council to grant
it or to take it away. Yet whilst a lawyers
license authorizes him to practice law in any
court of the Commonwealth, and it is not
in the power Of any municipality to deprive
him of that right or To take away his license
1t is civil right and privilege to which are
attached valuable immunities and pecuniary
advantages, and is a fair subject of taxation
| by the State, or by municipal corporation
where he resides and enjoys the privilege;
1t is Il vested civil right; yet it is as properly
legitimate subject of taxation as property
to which a man has vested right. cannot
| perceive that there would not he as much
reason for saying that mans property is
not taxable because he has a vested right to
it as for saying that lawyers license is not
taxable because he has a vested right to it
am of opinion; therefore, that the power to
| tax a lawyers license is included in the gene
raj power of taxation given by the first clause
of section sxty-ninc. and that it is not taken
away by anything that follows. But if
| were mistaken in this view, and the power
is not given by the siXty-ninth section, it is
given by section one.
| Bv that section it is enacted that the city
| of Richmond. for all purposes for which
towns and cities are incorporated in this
Commonwealth. shall continue to be one
| body polite, "Snd as such shall have, eXer-
else, and enjoy all the rights, immunitieS,
po,rers, and privileges, and be subject to all
the duties nor incumbent and appertaining
| to said city is 4 municipal interpretations
facts Of 1SG5-GG, page 24ll BY section
SiXty-eight OF the act passed February Itb
| 1866, then in force, it is enacted that, "Fol
| he execution of its powers and duties the
! Council may tax real estate in the city; al
personal property therein" &c. And by
section SiNty-nine: "'rhe Council may taA
| the keepers Of ordinarieS, brokers, lawyers
physicians, and DENTISTS &c. 1t appear.
! illcu that the corporation was expressly in
vested with powcrto tax lawyers when and
before the new charter of 1870 was granted
and it is expressly enacted in the first section
thereof that the corporation shall have, cXer
| else, and enjoy all the powers then appcr-
| tanning to the city as municipal corporation
| The power of taxation was one of its mos
! important powers, and could be exercised
only through the Council. This general gran
| OF power seems designed to supply any
omissions which might be made in the pro
visions of the act which We're to follow. 81
that the corporation would be invested no
only with the powers expressly granted
| therein. but also with all other powers Will
| which it was then invested by previous act:
of the Legislature. am of opinion, there
! fore, upon both grounds, that the power Il
tax lawyers is clearly given by the charter
| 1t only remains to inquire, has it been constl
| tutcnally exercised i'll this case?
BY an ordinance of the Council the law
yerS of Richmond were divided into 81,
| classes, and the individuals of each elias
were assessed with certain amount OF tax
| and a committee was appointed charged witt
| the duty of assigning them to the class t
| which they respectively belonged. 1t j;
| contended that the Council could not dele
gate this power to committee.
That the power of taxation is an imporLan
and delicate trust .contided to the Council
and cannot be delegated by them to com
mittce of their own body, or to any Other
agency. is unquestiouably true. 1t is {
legislative power. and when granted to q
municipality it can only be executed by
;t>elf. or by such agencies or officers as the
statute has pointed out. SO far rs its lunc
tons are legislative, it rests in the discretion
aud Judgment of the municipal body in
trusted with it, and that body cannot refer
the exercise of the power to the discretion
and Judgment of its subordinates or of any
other authority. [Cooley, pages 2o4, 2o3
and cases cited.
But was the assignment of the lawyers to
| their respective classes Legislative function
The enactment that the lawyers should be
divided into six classes, and that tax OF so
much should be levied upon each individual
of a class, was legislative, aud was performed
by the Council itself. Was the inquiry as to
which class the lawyers should be respect
lively assigned, and the assignment OF them
to their respective classes, legislative or Il
ministerial act? If it is a Legislative 1unc-
ton, the commissioners of revenue, under
delegated authority from the General As
sembly, have been performing yearly with
out question legislative functions. 1t is 4
service which could not be well performed
by the Legislative body. 1t is the function
of commissioner, in order to the execution
of legislative act, and is ministerial; and
il Sppms to mo that If was cOmDptont for the