The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1873-07-03
SUPPLEMENT. ~ NO. 3.

I do not think it was intended to be tax
on income. The classification of the law
yers shows this. It was intended to be a
tax on the civil right and privilege. And it
Il true that the tax ought to be proportioned
as nearly as practicable, as have said, to the
value Of the privilege. Justice and equality,
which are of the escence of constitutional
taxation, require it. The act of the Coup-
Gil requiring the assignment of the lawyers
into six classes and the graduation of the tax
upon them according to the class to which
they were respectively assigned, shows an
intended approximation to equality, and if
the assignment is fair and judicious, rs nearly
attainS it las is perhaps practicable in license
tax. 1t is true that the principle upon
which this classification is made by the fifth
section Of the ordinance, which is in relation
TO the classification of lawyers, doctors, &C..
is not in terms expressed. The third section,
in relation to commission merchants, brokers,
&C.; the fourth section. in relation to "sellers
by wholesale or retail OF wines or spirituous
liquors.; the seventh section, in relation
to "agents or sub-agents Of any insurance
company or office whose principal office shall
be located out of the city,; and the
eighth section, in relation to "expreSs COM
panies and telegraph companies having a
place of business in the CITY," all adopt the
method of classification, rs in the fifth Sec
ton; nor in either is the principle expressly
stated upon which the classification shall be
made. If the tax upon lawyers is unconsti-
tutional and void upon this ground, it is in
all the other cases, which would be disas-
trous to the financial condition of the city
and a question involving consequences OF
such moment ought to be well considered by
this court before 1t declares those ordinances
unconstitutional and void on this ground.
The eleventh section provides "that the
committee on finance shall place each person
and firm employed in the trade or business
referred to in sections three, four. five, seven,
and eight in the class to which the commit
tee shall be of opinion such person or firm
properly belongs, looking to all the circum-
stances of the case" Now, while it is not
expressed that the classification shall be
made with reference to the value of the civil
right or privilege conferred by the license,
that, it seems to me, is the obvious design and
object of the classification, and would be so
understood. For what other object could
a classification have been made than to attain
justice and equality as nearly as practicable
by levying a tax proportionate to the value
of the privilege to the party taxed : and 1t
is to this end that the committee is instructed
"to look to all the circumstances of each
case" 1t might have been better to have
expressed the object and design of the CLASH
ficaton as Il guide to the committee, but it
seems TO me it is manifest without being so
expressed. And the charter expressly in
vests the Council withfull discretion to raise
the necessary revenue by taxes and assess
mentS, Sin such manner rs they shall deem
expcdient, in accordance with the laws of
this State and the United States" / am not
aware that these provisions of the ordinance
are in couhict with any law of the State or
the United States. That the discretion re-
posed in the committee may be abused Is
possible. But not more likely, think, than
that the same power might be abused by a
commissioner of the revenue. The Council
having by their act of legislation required
the lawyers 20 be placed in six different
classes, and declared what fax should be paid
by the individuals composing each class,
directed one of its most important standing
committeeS-the committee of tinance-to as
sign them respectively to srch class AS they
should properly belong. 1t is fair to pre-
sumo that this committee is composed OF IN
tclIigent, discreet, and trustworthy gentle
men, residing in different parts OF the city,
who would be informed rs to the relative
standing of the lawyers in the city and the
extent of their business, from their own OBJ,
scrvation and from reputation, and would
not be likely to err greatly in their determl.
nation As to which class they should be re-
spectiyely assigned TO. I should suppose
that there is not an intelligent business man
in the city Of Richmond, such a one Is
should he selected rs councilman and placed
on the committee of finance, who, If moi
sufficiently informed as to the relative prac
tice Of every lawyer in the city, could not
ret sufficient reliable information by inqui.
ring to enable him to determine with rca
sonahle accuracy to which of the six classes
he should be assigned, especially after a free
Interchange of views with the other mem
bers of the commission. 1t is true they
might be mistaken in individual instances
which / should think, however, would rarely
be the case. But as such mistakes might
occur, Il remedy was provided for correcting
them, which was applied in this case. No"
whether this was the best mode for the at
tainment Of justice in the classification OF the
lawyers, it is not for me or the court to say
But cannot perceive that it is obnoxious tC
the objections urged against it in argument
or especially that it furnishes ground fol
avoiding the tax by ajudgment of the court
That the confidence repOsed in the commit
tee might be abused is possible. But it l.
impossible to administer government with
out reposing confidence in public agents. A
reasonable confidence in human agents |:
essential to society and to the conduct Of
human affairs; and law cannot be said tc
be unconstitutional because it reposes con
tdencc in publica9ents which may be abused
AS before said, there is no complaint that
the tax imposed upon the appelees in this
case is unequal and unjust. apprehend
this case was made in order to have an i'm
portant principle as to the right of taxation
settled for the benefit Of all concerned as
well as the immediate parties to this proceed.
ing. 1t was believed that in this assess.
ment there was an encroachment upon the
constitutional rights of citizens, and this
proceeding was properly instituted to test
the question. From the best consideration
i lave been able to give the subject, my
mind has been brought to different coDclu.
sion. | do not think that the City Council
have exceeded their powers in the imposition
CT this tax. | am, therefore, of opinion to
reverse the judgment OF the court below.
DR.. Biting Defends His Position.