The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1908-03-13

'l'he circuit in question was being
exhibited IN Norfolk county The ter
seriously contended that the LegIsla-
t,ire can create q taxing district IN
sevt from for t Mc sty 1 bena ra e
"The principle that one territory
cannot be. taxed for the benefit Of an
nized by the authorities. on the sub
ject. It does not rest alone upon the
theory of taxation without representa-
thing but public use" Cooley on Tax
alton ga ed'}ch. s, P. lao, ct seq, and
on this s' point, and cases from Virgihia
Missouri and other States are cited"
Continuing the opinion says:
IF II were permissible for city to
raise revenue from crcuses outside of
It's territorial limits, 1t would be equal
~ permissible for the Legislature to
authorize that city to levy tax upon
eft Of such city"
After setting out the ordinance in
full and discussing 1t at length, the
lows.
THE ordinance in e;~estion being as
shown. for. the purpose of raising rev.
enue to defray the general expenses Of
the city government, we are Of opinion
that section 30 thereof, imposing a
license tax on circuses outside of the
Is unwarranted.
And we are further OF opinion that
the Legislature cannot authorize city
to levy license tax upon a circus,
Its, for the sole purpose Of deriving
revenue to defray the general eX-
penses of such city; and that. in SO
far as section 1889 of the Code au-
thorizes such n tax, 1t is invalid.
For these reasons, the Judgement
complained of must be reversed and
the court, proceeding to enter such
lower court ought to have entered, 1T
yansnnt Kitchen & Co. VS.. the Com
monwenIth.
From the Circuit Court of DIcken-
son county. BY Judge Keith Re-
This is a case involving two i'm
en- co; is corporation organized un-
DER aer the laws Of the State Of Ken
1905 with taxes on 6,175 standing tim.
per per trees. valued at $12.19S, and on
company moved the Circuit Court for
refer from these taxes. The motion
was denied, and writ of error grant
ed by the Supreme Court.
srst we of the f tbas Of the
1i eTyiny OF law In the year 1905 for
laying sg tax upon standing timber
u oFee es separate from and Independent
with respect to the personal property
tax upon the felled timber 1t was con.
t!rary TO law, because 1t had been cut
m ene i al OF 1904. and placed near the
Dickenson. below high water mark, to
walt for high water to float it to the
state tha ;, % Of Kentucky, to the mills of
~ Inc piai,ntin; the specified contention
these logs had become interstate COM
lmerce, and Were not the subject OF
s 15a taXation. After citing section
ing the assessment of mineral lands.
etc. and subsequent amendment
thereto. the court holds that an amend
ment of March II, 1906 operated as a
repeal of one. of February II. 1906.
providing for the taxing of "all stand
ing, merchantable timber trees hereto
fore or hereafter sold and conveyed to
parties not owning the surface"
says the court "the latter statute does
amend the former The latter was
plainly. intended to embrace the. whole
refers. and to be wholly substituted for
all former statutes on the subject. The
Somers case. supra. therefore, is I'M
both aspects conclusive of the ques-
the passage of the act of March Ii.
1906, all authority ceased to tax trees
separate and apart from the land upon
which they stand"
Upon the second branch OF the case
concerning the taxing of the felled
timber Judge Keith holds that the
Judgment of the lower court was right
upon the authority Of Coo vs.; Enrol.
lie U. s. SIT. After quoting Mr.. Jus
tice Bradley at length in this connec-
ton. the court concludes It's opinion
thus:
"This case seems to be identical with
and conclusive of the one under con-
sideration.
1--WE are of opinion, therefore, that
the second assignment of error Is not
we'll taken; but that the Circuit Court
erred in maintaining the tax upon the
standing timber and it's Judgment
must, for that cause be reversed"
In this connection, it may be added
that the Legislature has just passed
a bill meeting the first assignment of
error in the case, and providing clear
~ and specifically for the taxing of