The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1873-05-08
The Gas.Pipe Tax Unconstitutional

The GaS-Plpe lax UnconStita'io
We believe the Gas-WcIks to bc tue HOS
profitable property the city OF hic'''i,s
owns, and we should be sorry 10 see ao' w.
nose of them. They bring in rs'en".
no, lose ,ssp $4,000 per annum--'hat -
tho CORPORATION pays for no sas' ".'"e"
s,o oo0 worth is consumed by cry 'aml's
and lights.
Nevertheless. this fact does not render an
oaio,ls tax popular, nor an unjust tax )us''
NOR an unconstitutional tax constitutional
We have heard at least one man say that he
intended to resist the collection of the tax
upon gas-pipes and water-pipcs. He will sue
ont an Injunction against the City Collector.
Let It's. therefore. look at the question now.
First. The Constitution, Article ". Sec
ton l. says:
Taxation, except rs hereinafter provided.
whether imposed by the State. county, OF
corporate bodies, shall he equal and UNIFORM
and al property, both real and pcrsc"aL
shall be taxed IN proportion as cdiuc, 10 DC
a>ccriaiued is prescribed hy law. NO one
spccics Of propcrty from ,ch,ch tar may DC
Collected shall be taxed higher than any other
species Of property Of equal rdiue."
Now. let us see what is alluded to in the
words Except rs hereinafter provided
We quote Article ", section 4:
The General Assembly may levy tax en-
incomes in excess Of 5000 per annum, and
uIon the following liccnScS-yiz., the SAFE oil
ardent spirits. theatrical and circus compa-
mes, meuagerie>. jugglers, itinerant pcddlers.
and all other shows and exhibitions for which
au cptlance-iec is required, commission mer-
chants, persons selling by sample, brokers
and rmwubrokels. and all other business
which cannot be reached 10y the dd Gator en-
systcGi.H
This section tells what the General AS
srmLly may do. The next one says:
.The General Assembly may levy a tax
not exceeding one dollar per annum OH every
,paie citizen. dnd counties ana
corporations shall have power to impose 4
capitalion tax"
Now, it is at least doubtful whether The
city has the right to levy any of the taxes
mentioned in the 9Th section. The fact that
The Constitution gives to each city in express
terms the power TO levy the tax mentioned
il the 5ti, section, and does not give it The
power 10 levy the taxes mentioned ia tht
4.h section, would 90 10 show that the city
exceeds hel powers wien she lcvie> uny o
these taxes. However that may be, the cit,
can levy no tax not authorized by one of the
three sections We have quoted-and neither
section authorizes the tax in question. The
.as-pipc tax is not levied upon any business
at all. 1t is not levied upon any OF the license.
named. And i. is not levied upon property be
lon.;n" 10 the man who is expected to pay
il. II is levied upon nothing but 4 piece q
pipe belonging to the city If it IS cons:itu
;ional, it would be constitutional TO ia,
every man 50 much per foot for the lump
posts in front of or near his house. The tan
i wholly unauthorized hy the Constitution
unless il i authorized by the following
clause:
Taxation, except as hereinafter pro
,ilcd. whether imposed by the State, coIn
=, o: corporate bodies, shall be equal AM
unituTm.
I; this fax Is authorized by this clause
then the prohibitions in the Constitution
amount TO nothing; for this instrument 81
panty HEALS that taxation shall be lcrieC
Only upon property. or incomes, or licenses
or the lead. or some business not named il
tie Constitution. that if it may be made tC
Justly this SaS-pipe tax it may be made tc
Mean anything. The real meaning of the
cause is that the taxation preceded for IN
III" Constellation shall be equal and uniform
aal tia, no other taxes shall he levied.
The .as-lipc tax, then, is not only not /;
tax upon Il business, nor upon man.
property, nor his income, nor his head
nor upon license, nor upon anything
which the Constitution authorizes TO be
taxed, hut is tax which the Constitution
forbids. If it lie contcnded, as we hav,
heard it contended, that the tax is upon ,
privilege. We reply that it is no privilege
to have IL sas-pipe in front Of Il mans hous,
or lot. The city puts it there for It's OWL
purposes. If he wants .!as in his house he
can tap the pipe at the corner of his LOT
where it is first reached by the pipe. Ger
fanny lllaL llluSL NC queer SUI w I'.NlleSt
which is not only not asked for by the pco.
pie. but which is forced upon them withcu,
asking them whether they want it or not
II The tax is for gas in the house. then
every man should pay for only what he con
sGnics. If it is for gas in the streets, every
man is benefited in proportion to the value
of his property, and the tax should he ad
caiOrem, Us the Constitution requires. There
,;,n be no defence Of this unWi,c, unpopular.
arhitlary, unjust, and Unconstitutional tax.
We shall doubtless be told that the courts
have repeatedly decided that such tax as
we are opposing may be levied by corpora
tions. But thee cases did not arise, we
iMagine, under Il constitution containing
such provisions US those we have quoted
above. Nor wcse they taxes at oil, but as
scs>ments made before or when the works
were constructed or the pipes put down. A
tax should be levied upon Il mans own pro-
prrty, not that OF the city. An assessment
j. not the same thug. Once paid, it is heard
IL no more. But the right to levy this tax
this year involves the right to levy ii forever
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TIE DlrFEEENCE-The difference between
General HAyrTox's testimony and thot n