The times. [volume] (Richmond, Va.) 1890-1903, 1892-04-17
THE WEST POINT CASE.

The decision recently made by Virginia's
Court of Appeals that the town of West Point
had no authority to exempt property situated
in il from taxation in the absence of power
to mako the exemption expressly conferred
upon il by the Legislature affects many other
places besides West Point We learn from the
public press that Lynchburg and Danyi!le have
made exemptions in favor in favor Of street
railway companies which they are about now to
revoke. and exemr tons have been made n
number of instances in Manchester affecting
very large interests which that city has COM
menced movement to revoke. Hon. John +.
Taylor very wisely offered resolution IN the
City Council of Manchester, which 1t has adopt
ed. providing that the city attorney in conjhnc-
ton with the chairmen of two committees shall
investigate and report to the council whether
the West Point case governs the Manchester
cases and we shall this morning offer to
these gentlemen some considerations tending
to show that they should advise the city of
Manchester to go very slow" in the move
ment.
The West Point case was decided by vote
of three Judges to two. Therefore the princi-
pie declared in it has not been accepted with
out a most formidable dissent Ia its opinion
the court has cited the decisions of several
other State courts, which undoubtedly go far
towards sustaining the conclusions that it
reached, nevertheless much may be said to
show that Manchester cannot recall her ex-
emptions, and when the reasonsabout TO be
advanced are fully considered they will pro-
baby be- found pointing towards the over
throw of the West Point case, as well as to-
wards the propositions that Manchester is
bound by the exemptions that she has made.
There can be no doubt about the PROPOSE
tons that town council has no right to gice
away the power TO tax property within its
limit AS a donation when it is not authorized
to do so by the Legislature, nor do we believe
that the Legislature could constitutonally
authorize it to do so. But very different
question from one relating to gifts and dona-
tons may come TO be involved in exemptions
from taxatons by town councils.
For instance. in Manchester's case she
owned the soil on the border of James river
and the water power along its front She
sold that soil and water power to the Allie
ghany railroad Company. together with an
exemption from taxation of both, and of such
industries as might be erected there, for
SOC. 900, which was paid to her. Now. plain
ly. the exemption from taxation was part of
what the railway company bargained to get
for its 100000 1t WOULD seem strange if
Manchester is to be allowed to get the money
that she thought the property and water
rights worth, aud resume possession of the
rights also. 1t would be- permitting her to
eat her cake and have it too.
1t is certainly part of the charter of Man
chester, and. we suppose. of every other town
In the State, that its council may levy and
collect taxes. Now. if the council has as
sessed a man on his property 600 year it
may authorize him to pay in at once 81. 900 as
his taxes for ten years. So. it may commute
the separate payments of 900 per year by
allowing him to pay down at once
sum which, put at interest.
would equal ten annual payments of
500 each with the interest on zach
payment. And since It may commute in one
form it may commute in another. For in
stance. il it wanted clerks Office worth
$1,000, it could take tho 81 900 paid in by the
tax payer and purchase the Office. Equally
then, If that tax payer owned building
suitable for o clerks Office worth d, 900, it
could take that building from him a. q oommu-
tation OF bic taxes for ten Year, Having then