Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1880-04-30
The Decision In the Coupon Case.

delivered nv Judge Anderson yesterday:
9fal!ana Williamson rs John E. Massey Az.
0hor
BY the ct Of the General Assembly of Vir-t
gl6la 10 provide plao of settlement OF the
public debt, approved March %, 1872 it was
enacted, sec !, that TO rrovds for funding
| the debt CT the State the Governor is hereby |
authorized to create bonds of the State, regis
| tered and coupon. dated the lst day Of jan
usry, 1879. the principal payabl, forty years
thereafter, bearing interest at the rate of three
per cent. per anDum Tor ten years, and at the
rate ct four per cantum per anpum tor twenty
years. aud ct q rate of FIVE per centum for ten
years, payable 10 tn cities OF Richmond, New
Y fk, or London. ss hereinafter provided, on
the LIT day of July and January of each year,
until the principal is redeemed" The c)u-
pons on said bonds shall be ro'ivable at and
after muturlly for ell taxas, debts, dues and
demands due the State, aud this shall be TX.
pressed Ga their face. The to!der of aoy reg.
istered bond shall be entitled to rtc,ive from
the Treasurer Of the State cel6oste for any
inierest thereon, dus ard unpaid. ard subj Ger
tlticate shall be receive BILE fJr all taxes, dues.
and demands due the State, aud this shall be
expressed on the ftc, of the registered bonds.
aud On the ftcI OF suOb rifle stc5. All obiSa
llons created undor this to- shall b. forever
exempt from s'l taxation, direct or iodireot, by
the State or by any ?uaty or corporation there
ri aod this shall DO expressed on the face Ct
the bonds. :" "The BONDS hsrcbv authorized
shall be Issued only in exchange FIR tho ou;-
standing debt of the State as hereinafter pro-
vidod."
Bones we're issued urd.r this &C: and in c)n'
t'rnl'y With Its requirements.
The Auditor, In bis answer 10 plsintf'5 pc
ut!Cn. admits hat Tho eaid William Wiiiamsoa
IS 'o3ebted to ths State OF Virginia for taxes
Tor tho year lS7S-as follows: Fer capiiati)n tax
the sum Of 81. und for tax properly, the sun
OF s. 30, amuupling with interest to SIP, as
shcwn by tic tax bill fled with tho petirioo;
and that The said petitioner wss rclurre3 delia
quent Ter the nan pssmnut CT said taxes on the
- day @! -. 1873. Aal he also ndsaiis
that ;h4 said William Wiisnsoa tend. 10
tlu' a5 hudtrr aiGTlssi, un he 2Oh DIV 0;
Arlh, 1850. Sc Ia c0ap0ns pa-, du". taken
tium bOrn- Issued under lbs &c &; .Sth OF
Marcl, 1879, uiur,8.lj, aud 81 T. 10 il Jncy, in
lu'l ;ai Ii@Dt CT the taxos aturesaii, and &c
maudeG OF him receipt tor the SINE, au,: hat so
I,fuStd 10 r cave End receipt | II tho sail c III
puns aud Ln0uty ia toll discharge Ct slii tax :
srd h. a.sioged the following ree-nnS for hl
| refusal:
'i',r-t. l'tcau'o, iin,;cr The Ia Ut The State,
the o1GdS i'om which said c,ua0ts wsra taken
ar" ',Dc 10 t-Xa:lGn, aah his rsopudaut is
r'lnfei - drGu,t ihc tnjua, # s. d tsx irnru
sad c"us onS, "h. r"Gci9rd by ban. Gtilh
lax ;ho azores; ii pei l1nef 'ctCs,d 20 ply or
los t. b. dt dc cd !ro.u E ii c,Gpoa+.
Secondly. i cauSc !i.e Gems iu:iun rf Tic
State ami tie aa- If lbe S a:e d,lc.te tho
"0r. s,in cIptaiion tx Il 81 au3 rne 9Th o.
.he properly tax Aforesaid. amnuo.og Ia 81 Us
to public schools. aud NUT be C Ill, c'ed in Inon
eyi olherwlso he provision Of the Constitution
rerpec'irg the school fluid vii be de Gated"
la support ct lis first reason he relies on SEQ
ton !, article 10, If The Virgioia c,rs;i'utiou,
which is 10 the following words: Tax ,tiou,
except AZ hcrtlositcr provid 81, whclhrr in
posed by tho State, county, or cooperate b dies,
shall bo equal aud uniform, and eli property,
both real ald personal, shall be taxed in pro-
PORTION 10 It's value, to be asccrtaiocd as pre-
scribcd by law; DO one species If proparty from
whoa TAX msy be collected shall bc taxed
higher than any other spccss Of property of
equal value"
The right 10 exempt from taxa!iou is tight
which Is incident 10 the legislative p' eros 4 ivc
1t Is essential to the welfare Of iha State that
the powers of exemption should be vested 10
the government, ard it ia inherent in the eeis
lativo department as the poEer of tsxation, aud
nay be exercised BY the Legislature st is dis
erection except when 1t is clearly forbidden / Y
the organic law. Judge Cody, Gisin ;ushed
Jutlst end most eminent writer 90 oonstitu
tlonsl Limitations and other branches Of law,
sa1s: The ecncral right to mako exemptions
lS involved 10 the tight to apportion taxes. AID
.. mus. be understood to exist wherever it is not
forbidden, tnd cites numerous authorities in
support of the doc rioe.
And the same DR. rpe was held by this c)urt
10 the CITY of Richmond vs. the Richmond aud
Da1ville Railroad Company I'll Grattsn, GO4),
with eveD greater strength of expression, Judge
Staples, delivering the opinion Of tn, court,
said. The power Of exemption, ss we'll as tho
power OF taxation, is one of tho elements of
sovereignty. The right of the Legislature to
surrender the power uf taxation 10 specific cases
has been the suti4o of one Ct the ablest and
NEST exhaustive judicial discussions ever known
10 tho Supreme Cuutt Of the Uoitcd States.
, and is DOW regarded as established upon the
most solid foundations Of public policy and *
pediorc7."
, Is it forbidden by the above clause 10 the
!, Virginia c,tsti!u len? 10 State W. North (27
Mo-, 4G4l, it was held that tho provision 10
the constitution OF that S:sts which declares
that all properly subject to taxation shall he
taxed 10 proportion 10 its value (Subsantiav
virginia constitution above cited) does not re-
taxed, but that when any spscits of property is
seIr cted for tfxlliop it shall DO taxed 10 rropor
lion to It's value" Ard suoh. W. think, is tho
mea5iog Of the clause in the Virginia cors.itu-
ton above Oiled. 1t WAS not iutendcd to re-
qure tic Legislature to tsx sll the ptonerty in
tao State aud forbid its exercising its Inherent
power wbco n" ccSsary for the public interest
sud promotion Ct snuod public policy TO *
tmpt CERTAIN property tiom tsxs;lou, bu. only
to prescribe rule by which tho Legislature
should be guided 10 Gppcrtio1InS taxation.
That all property tsXcd sho. De taxed in pro.
portion 10 III voluc dos not mtaa to take from
the Legislature lis l!npprrant Indecent poYer of
exercising discretion, when 10 It's wisdom it
Iuay re deoned ben, fetal to The public. cf *
emG'lpg c~risla property from taxa lou is more
appsrcnt whCD LEAD III c)nnCG loo wiz The frs.
clause III the sCntcLc;, wboa declares that lax
alton shat! be eqna and uniform )" and lbeu
LiGllOES iC G., u3D 10 0lTS ior spnsrstn5 (-n,n =