Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1892-03-18
POWER OF COUNCILS.
AN IMPORTANT DECISION OF THE
SUPREME COURT OF APPEALS.
Municipal Corporations Cannot he Ex'
empt from Taxation-The Terminal
Company and West Point.


The supreme Court OF Appeals yester-
day decided the case of Whiting against
the Town Council of West Point. The
case is one in which every municipal corpo-
ration IA directly and the Commonwealth
indirectly deeply interested.
This was an application to the court to
compel by mandamus the Council of West
Point TO levy taxes upon the property OF
the Richmond and West Point Terminal
Railway and Warehouse Company as upon
other property holders Of the town. The
defence made was that this company, IN
consideration of the location of its
principal Office there, had been in
duly passed. forever exempted from
taxation. To this 1t was replied that the
Council had no power to grant the ex-
emption. The question thus presented
was whether municipal corporation can
make exemptions from taxation. 1t has
been for years much-mooted question IN
Virginia. and this particular case has at
tracted good deal of attention. and its
determination was anxiously awaited not
only by the parties directly interested. but
by the legal fraternity OF the whole State
NO RToHr TO EXEMPT.
Judge Lewis, the president, delivered
the opinion, which was pronounced by
many that heard 1t to be very able paper.
The Court holds thatIa municipal corpora
tion has no right TO exempt from taxation
where there is no express authority gwen
in the charter to do so. and reserves the
question as to whether an exemption
can be made, even though the charter ex-
pressly authorizes 1t.
4atA 10 lNvAd
as follows:
"a municipal corporation has no element OF
sovereignty. IL ia mere local agency OF the
state, having no other powers than such as are
clearly and unmisiakaby granted 10y the law
making power. A doubtful corporate power, II
has been said, does not exist, and when any
power Is granted and the mode OF its exercise 10
prescribed, that mode must be strictly pursued.
Citing many authorities.)
"Now. the power of taxation Is not only an
attribute Of sovereignty, but II Is essential 10
the existence Of government. il, therefore, re-
sides in the Legislature, and there alone, unless
conferred by that body. Indeed. strictly speak
ing II is not capable OF being transferred al all,
for, as will be presently seen, whenever and
wherever IL is exercised, whether by NUM-
cipality or the State, Il is In legal contemplation
exercised by The State. acting by her own officers
or local agents, designated for the purpose. The
power 70 make exemptions is Of the same ma
ture, and Ia likewise vested in the Legsature
unless the Constitution otherwise Ordains'
ties of this and other States to sustain
these views.
DANyIILg VS.. SHELTON.
In regard to the case of the Town of Dan
vile as, Shelton, 76 Va, 1926, which was re-
lied on as authority for the proposition
that. in Virginia at least, municipal corpo-
rations can make exemptions from taxa
tion at pleasure. Judge Lewis says:
"The first comment We have 70 make upon
that case is that. although not 30 stated by the
reporter, the fact Is the case was heard by three
Judges only. MOncure (president sat ~ no case
royOrted IN that volume, and Judge Staples, as
the rece "a shows, (Order-B Book No 20, page 324,)
was absent also Judge Burks concurred In the
results merely, and in view OF what be had
previously said IN Williamson rs. Massey, the in-
ference is irresistible that he did 50 because OF
some point or points In the case other than that
of exemptions. But se that as II may, Judge
AndersOns opinion was cOncurred in by Judge
Christian only; and II need hardly be said that a
case 80 disposed of is no authority for any other
case. 1t is not precedent under the rule oi
stare dscisis.
Judges Lacy and Richardson dissented.
THE EFFECT.
The result of the decision will be TO sub
iect to taxation III the town of West Point
several millions of railroad property that
has paid no town taxes tor years. and as
consequence town taxes there Will III
future be low.
Hon. II. II. Pollard, of this city, and Mr..
Isaac Diggs, of West Point, represented
the taxpayers, who won the suit, and
Colonel w. w. Gordon the railroad.
VIC ory for the Railroad.
The Court. in on opinion delivered by
Judge Lacy. affirmed the judgment of the
Circuit Court of the city OF Richmond
Judge Wellford). in the case of Binnss
administrator against the Richmond anu
Danvllle Railroad Company. This Is
victory for the defendant company.
Mr.. John :. Binns. who was one OF the
oldest aud most efficient engineers on the
Danville system. was killed April 26, 1889,
on the York River division, about tve
miles this side of West Point, where, as a
| result of excessive rains, the embankment
had been undermined. and the track went
down under the engines weight. The
engineer met almost instant death. Gap
| tam Charles T. Taylor. who qualified as
administrator, brought suit in the Circuit
| Court here for $4,000 damages.
On the 26th of November the same year
the case was tried. and after all the eyi-
| dence both for the plaintiff and the de.
| fendant had been adduced, the defendant
| demurred TO the evidence. The jury re
| turned a verdict for $4,000 damages, sub
| iect to the opinion OF the Court
! on the demurrer, whereupon the Court
sustained the demurrer, and gave hna
| Judgment III favor of the defend
ant. From this judgment the PLAIN.
| tn appealed. There was no conflict
of testimony in the case, and the only
question presented was whether the Court
or the jury could. upon the evidence. OF
reasonable inferences therefrom, have
| held the railroad company guilty OF negll
gence and thus liable for the damages as
certained by the verdict of the jury. Ih'
| Supreme Court decides with Judge Well
| ford that the company was not liable.
Other Cases Decided.
Roadcap against the Commonwealth
From the Circuit Court of Rockingham
Reversed. Judge Fauutleroy delivering th'
opinion. M.
| From the Corporation Court OF Lynch
| burg. in which Robinson was convicted o.
| murder and sentenced to hang. Affirmed
Judge Lewis delivering the opinion.
! Beverly and wife a as. against Beverly
From the Circuit Court of Wise. Re
versed, Judge Fauntleroy delivering th'
| opinion. r..
| Virginia. Tennessee and Carolina Stee
| and Iron Company rs. Jonas Wilder et ais.
and Jonas Wilder ei ais. against John A
Kelley, Judge. &C., from Washington
county, known as the South Atlantic re
solved, the receiver discharged, and the
case remanded for further proceedings
In short, the Court decided that this wa
not a proper case Tor a receiver. and re
yersed all the proceedings. Judge Hintoi
delivered the opinion, and judges Lacy
and Richardson dissented.
Richardson against Farrar, Judge. Pc
tition for rehearing filed.
Thomas's administrator against Lewis
Further argued by Colonel w. w. Gordor
| for appeilees. and continued until to-day