The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1873-07-03
LAWYERS TAX-CASE.
IMPORTANT DECISION OF THE ST.
PREME COURT OF APPEALS OF
VIRGINIA AT NTTHEVILLE.
GReportcd Cor the Dispatch. ]

[Reportcd Cor the Dispatch
| The city Of Richmond is. OuM d Cdrr1ngton.
The defendants In "lrnr are attorneys practicing
law in the city OF Rci'mond In 1871 the Common
Council of RichmoI,i divided the lawyers OF said
city into sir different classes and they we're taxed
according 70 the cinSS they were respectively placed
| In by the Finance Committee OF salt Council. ac-
cordlng to IN" reputatioms of the lawyers as knomn
To sill comm tcc and without any effort on the part
Of the conmttee To ascertain the rem mc0mtS oi
the lawyers. The defendants III error were placed
IN the first class and taxed the sum OF one hundred
dollars: this sum they paid the collector under pro-
test, believing the ordinance of the Council liking
the tax unconstitutional and the mode OF assessing
| it by the committee illegal and improper. After
paying the tax the defendants In error sued the city
! In the Circuit Court of the City of Richmond TO
recover the amount OF the tax paid rs aforesaid,
and that court gave Judgment III their FAVOR Tor
the same and costs against the city, and from tins
iudgmen. writ of error tcl Stwardcd by this court
| on the petition of the city of Richmond.
powers as the Legislature OF the Suite concrs on
them, which are controlled by the Constitution Of
H. Tie ch;.rer Of the city OF Richmond invests
the Council with the power TO impose the tax COM
planned ut. and this provision is not in conflict win
the constitutions uf the State and United stats.
Ill. The charter OF the city Of Richmond coniers
OIL the Council the full and general power of aAa-
ton all persons and suhjectS Of taxation in the
city except only lis limited by the Constitution of
the state and of the United States and the expressed
exceptions in The charter.
ana cannot be granted or taken from him 10y Il mi-
nicipa corporations II Is reSted cirit rigdt and
v. The power Of taxation is Legislative power
corGdci in the Council, anl cannot be delegated
b, il t. committee of tirt body or am other
agency. The act of cit$SifpiHg the lawyers In thii
ease simply Il miniSterUiact which it wtS COM
petent tor,h committee 10 perform. 80 eliza
| court. in which Moncure +. and Christian }.
| Cured; Staples aud Bouldin Us disscnticnlc.
The power to tax rests upon necessity, and
| is inherent i'll every sovereignty. LII Is lnc'u-
ded in the general grant of Legislative power;
| and reaches, as is said by Mr. Justice Cooley,
I" TO every trade or occupation to every OBJ
lect OF Industry, Use, or enjoyment; TO every
species of possession" Ill the right to I'M
pose the tax exists, it is a right which in its
nature acknowledges no limits. 1t may be
carried to any extent, within the State or
corporation which imposes it. which the will
of such State or corporation may prescribe"
! cooley on Constitutional Limitation, chap
ter IA, pages 419-lS2] And in the language
| Of Chici-.IuStce Mal>hall tile power Of taN-
ing the people and their property is essential
| to the very existence OF government, and
| may he le.itinately exercised on the oblscts
| to which il iSapplicaDle to the utmost extent
| to which the government may choose to
carry it. The only security against It's abuse
| is tue structure OF the government !tScll.
| The influence of the constituents over their
representative is the safeguard against lis
abuse. fMcCuloch cS. Maryland, Wheat
| 49, 1t must always he conceded that the
| proper authority to determine what should
and what should not properly bear the pub
| lie burden is the legislative department oi the
| State. This is true not only of the State at
| large, but it is true also in respect 10 each
Municipality or political division OF the
State; but these municipal corporations have
| only such powers rs the Legislature OF the
State coniers on them. [CouIcy, 1881 Ana
their powers are controlled by the ConStltu-
ton of the United States and of the State.
The restrictions which they impose on the
legislative power of the State rest equally
upon all the instruments Of government
created by it. [Ib., page 19S.
The powers of public corporations are
either express, implied, or incidental. And
except as to such powers as are Incidental,
| the charter itself, or the general law under
which they exist, is the measure of the au-
thority to be exercised. They have no in
| herent jurisdiction, like the State, to make
| laws or adopt regulations of government.
They are governments OF enumerated pow
ers, acting by Il delegated authority; so that
while the State Legislature may exercise such
| powers of government within the description
implicitly prohibited, the local authorities
can exercise those only which are expressly
or implicitly conferred and such as are Incl
dental, subject to such regulations and re-
strictionS as are annexed to the grant.
[Cooley, 1872.
With these general principles in view, we
will now inquire whether the charter OF the
CITY of Richmond invests the municipality
with power to impose the tax complained
OF; and then, il such power is con-
ferred, las it been properly exercised i'll this
case.
Bv section SiXty-nine of the charter [Scs-
sion acts OF 1S69-7O, page 1881 it is provided
that, "FOr the execution of its powers anu
duties the City Council may raise annually,
by taxes and assessments in said city, such
sums of money as they shall deem necessary
to defray the expenses of the same, ana IN
such manner as they shall deem eNpedient,
in accordance with the laws of this State and
Of the United States" This clause conters
the general power of taxation, except only
as it may be limited by the laws of the State
and the United States; and includes all per-
sons and subjects of taxation. And as TO
the manner OF laying the tax, the Council
is invested with full discretion. And they
are authorized to lay a tax to defray the
expenses vi Tue Guy 10 an amount when
they may deem necessary. 1t seems to me
that this language is broad enough TO en-
brace not only tax on real and personal
property, but every other description OF tax
which the Council might deem necessary and
proper, unless its meaning is limited and
circumscribed by what follows. The clauses
of this section which follow are evidently
designed to restrict the unlimited power,of
taxation given by the clause which has just
been recited to certain extent, by prohibit
ting certain taxation which would have been
included in the power given if not thus re-
stricled, 10 wit ON city bonds; or capital