Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1889-08-14
A MAYORS DECISION.
LlcgNsE-TAx UPON MANUFACTURERS
DECLARED UNCONSTITUTIONAL.
ncath OF a Ve,l-Known Man-Death oi
Lady-PolilIcal and Siiseel-
Ianeous Notes.
rcotrosponconco OF he Richmond Dispa'ch'l


pErERspCRG. VA. August Is, I95y.
Uis Honor Mavor Collier this morning
rendered q carefully-prepared opihlOn, ~ "
case of mich general importance nu4 ~
forest, and one involving the consu'uti, " ~
ality OF an ordinance recently. passed nv
the Common Council. The case In question
was that of The City OF Petersburg rs. du-
Inns Liebert-a summons 10 answer LOT Nlo-
lation OF liccnae-laws. ] give an aOSl1'VD
Of Mayor Golfers decision: =. ,.--...., =,
The cause presented for adjudication IS
Mr Lebert. the defendant, is amanufac;;
turer and bother OF gincor-aie. pop anu
such like beverages IN the cry on ~. -
burg for sale. The ordinance OF tnc Cl'5
imposes specific lcense-'aX oil - p.I
apnum on every person or firm Tor the
nri,ilece OF manufacturing and b0ttllng'
for sale, pop. giuger-ale, and other IN
beverages. Ii 10 conceded rs fact IN lhiS
cause that such beverages do not come
under the head OF wines, ardent spiiltS;
malt liquors, or any mixture thercoi a.I;'
also that defendants capital IN sald DuS'-
ncsr IS. or at least was, intended 10 De re-
ported for taxation. 49,,
The charter Of the city OF PetersouTIS'
under which the ordinance imposin2 w"
license tax against the defendant hepe''
YVES passed is. in the following language
.NrpffOu y. L ne common W ttAN+A
Grant or refuse licenses. and may requF"
taxes to be paid on such licenses 70 agents
ofinsurapce companies. &c. tOauctloncers'
10 pubic thcatricals. &C., 10 commission
merchants. &C.. &C.. anil an otter business
,rlict calaOl bt reached ID nc al raio't7a SyS-
te7a."
As bearing upon this the Mayor quotes
from the preceding section OF the charter
which provides that in raising taxes me
Council "sbql imp0se 20 tar on any cQPud'
infested IN real estate oT cnp'oyed an mGtpy"c-
hgc Ouiside Hc city hm1S," ana lhl'rs
therefrom that taxing the capitM en-
ploved III manufacture inSde me
elm limits was the mode OF taxation cOntelh-
plated bv that section. This persuasive
Implication docs not, however, conclude
his Judgment. "Ilep)wcrs and pryilege
of a municipal corporation are limited Dy
the provisions Of its charter. Inc IAN,
cuage of the charter above QuoteG, ana
All other business which cannot be reached
by the al rQl0ic7n system Is the ldentlcal
language of the Constitution Of the State
as il now exists aud as IT existed ~ ny
time the charter of the city was granted.
Under the Constitution 1t - held Ih"i
any business which can be Teachto
Inv the al rni0rou. system cannot be sub
iected 10 characterization. even by ih'
Legislature Itself. Certainly, therefore.
the city. acting undor It's charter cen ray
no power greater than its creator. me
Legislature. In the history Of taxation
under the present State Constitution
says the Nay0r. "nO instance :, known &c
me in which manufacturers We're taxed
otherwise than OH the capital employee
therein and upon the an rGOrepi system. II
these manufactured articles sought to ID
reached by the ordinance of the city. and
which now for the first time are includec
under the liceDse-laws of the city. ar
rightly taxable under the authority OF ~
charter, upon what principle can inc
manufacture Of The cre;x staples If tobacco
and cotton into plug-tObacco and cotton
cloth. from which so great revenues mlSL'
be derived, be exempt from this system OF
DEMONSTRATION :"
Afte. further discussion Of the subject
the Mayor announces his conclusion
"Iha: Tie ordinance of the city, taZnt
under its liccnse-laws every person or Irh
for the privilege Of manufacturing anc
! bottling for sale pop, giuger-ale, ana othel
! like beverages, is mira rireS the charter o.
| the city. and this summons upon the De
! fcudant Iielcrt 10 answer for Yioiatiol
of said ordinance must be dismissed"
The Mayors discussion affects numne
Of manufacturers IN the city, and the
probability Is that its effect IL other dlIec
lions may be fag-reachng.