Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1892-03-19
Power of Councils


Tho C0uFs 81 Appeals on Thursday dcold
ed the csgs Of Whi.irg agalnBt the towI
counci Of West Poirt The case is ohe Ii
ahich eyer, municipal corporation Is direct
iy aud saa Common eal,h Indirectly desp'y
Int eesta,
Tois 8ss an application to the court c
! c0;npa. ny maDdsmus tee council Of Wes
Polo % syy taxes upon the property o.
the Richmond and Yves. Poiat TERMINAL
aanRay end Wershouss Company es upon
| ctler prope,tg-hoders Of the toWn. The
defence made was ihes this company, iL
| consideration of the location Of t. principal
oillce thare, had been ia the year 1882 By an
ordnance duly passed, fcre7e. exempted
from taxation. TO this it WIS repiied thai
ihs ccunc! had no poTsr to grant the ex.
em! tioa. TIE q1st ton taus presented was
! whether municipal corporation can make
exemptions from taxation. Il has been for
years g much. mooted question in Virginia
and ibis particular case has attracted good
deal CT teation, ard It's determination was
aux!eusly awsitsd not only by the psrties
directly irterCst,d. but by TIE legal frater-
nifty Of tbe whole State
Judge Lewis, the president, delivered the
opinion, which was pronounced by many
that heard 1t 10 bs very abs paper. The
cou.t holGa that municipal cooperation has
no r,ght tc extm2s from taxation where
there Is no express Authority given In tie
chs.;er 20 dc so, and reserves tne question
~ 10 whs.her az exeD pLion ctn he made,
even though shs charter expressly ent1or-
!zaa it.
Tee court / sse5 The p:snoiplo inyoyed sa
follows:
"A municipal corpoyt ton has 90 o!emert
Of sovereignty. Il is mere local agency OF
tee State, having nc ether powers than such
rs are olearlY snd unustakaby granted bg
the lawmaking poTer. A doubtful corpo'
rate power, 1t has been said, does not exist,
| end when any power Is granted and the
mode OF its exercise Is prescribed, that mode
musi be strictly pursuea. (Cting rnsny au'
! thori:ies.
"Now, tbs power OF taxation Is not only
su stsrl5ute of sovereianty, but it Ia eseen'
therefore, reHides Ia The Lsgisls ture, and
there alone, unless conferred by that body
Indeed, etrlc:!y speaking, 1t Is not capable
OF bsisg transferred st ell, for, as will be
presently seen. whenever and wherever it Ia
exercised, Whistler by municipality or the
Stste, 1t is la legal contemplation exercised
| By the State, acting By her own officers or
locel sgente, designated for the purpose
The power to make exemptions Ia OF The
same nsture, and is likewise vested in the
LEGISLATURE unless the Constitution tt3er.
wise or3ains."
The Judge c!se5 many authorities OF this
sDd other States to sustain these views.
In regard to the case of the town OF DIN
villa vs. Shelton, rs Va, 825. which was re-
| lied On ss authority for the proposition that
ia Virginia ct les5t, municipal corporations
! can mako emptons from tsxstion ct pleas
uye. Judge Lewis says:
"The first comment we rave to make
(; upon that case is that, although net SO stated
| By the reporter, tie fact Is the Gaze va;
| heard by three judges only. MoDenre lpre
eidenI sat In no Gaze reported IN that vel.
ume, and Judge S.apleH. ss the record
shove, (Order.B ook No. 26. page 324 wae
| absent also. Jodge Burks coacurred In tht
results merely, snd in view Of what be had
| previously said In Williamson IS. Massey
| the Inference Is irreslt tble that be did sc
becau of some point or points In the east
other tasn that of exemptions. Bat be that
as is msy. Judge Andereon's opinion wai
ooncurred in by Jadge Christian only; and
1t need hsrdly bs saiG that case 50 dis
posed cf ia no authority for cry other case
| L. Is not precedent unGe: the rule OF stare
decisiS
judges Lscy and Richardson dlsaented.
The result cf the decision will be to sub
! ieot t, tsxation Ia the town of West Point
several millions OF railroad property tha
has paid no town taxes for years, aud So 6
consequence town taxes there will In tht
| future be- low.