The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-11-11
BIG DOCKET FOR
SUPREME COURT
November Term Begins To-Day,
With Six Commonwealth Cases
TO BE Heard First.
QUESTIONS OF TAXATION
States Claims Against City Utili-
ties and Y. NJ. c. A. Up
on Appeal.

Tho supreme Court OF Appeals viii
open its November term this morning
at 10 o'clock. Commonwealth eases
have precedence IN the argument
docket. after which Il single ease from
the state Corporation Commission will
come, and then tho privileged docket,
Among the Commonwealth eases in call
arc two involving the basic principles
OF taxation. one coming from Lynch
burg. involving tho question az to
whether the Young Mems Christian AS
ISOLATION building IS subject To taxa
ton. and tho other from the city OF
whether municip;tlly-o utilities
from which tho city dcilycs a revenue
are taxable The y. NJ G. A. claims
exemption under the clause OF the Con
stltution which exemp,s churches.
charities. schools and similar ins,i-
tutiohs Operated for tho public good.
The !. VI. q. \. Cusc.
The claim Is mad. by the state that
mat portion OF tho Y. VI. {. \ property
which Il revenue producing that is to
say the dormitoricS. which are rented
at 4 profit, the restaurant. the barber
shop and various other departments
for tn" use OF which a charge Is made
and which come into competition with
regularly licensed ana taxed enter
priscs OF the same character in the
coinmunity. arc liable for taxation 4
test casc Was made ont in tho name
Of the Lynchburg y. VI. e. A. though
the sam" principle would apply in the
Rclsfnond institution. and In others
similarly situated throughout the
State. In the lower court the Y. NJ
O. a. Won. and from that decision the
state appealed. The ease is the NTH
to bc argued on the Commonwealth
docket
Claims Tax on city Utilities.
Involving some what similar con
t"ntions ~ thc case ;is TO city utilities
city property used for strictly NUM-
cipal purposes is exempt from State
taxation. Auditor Moore has raised
III. question. however. as 10 whether
public ownership OF such rcvcnu.-pro-
ducing utilities as the gas and water
works should not bear their proper
share az the general burden OF taxa
ton. The city of Richmond won in
the lower court. and the Commonwealth
appealed.
The state claims taxes on property
or an aggregate value Of SiO,o&3, 500
belonging to the city OF Richmond. the
state tax assessed for one year being
S35.6io.5o. In carrying the case TO the
Court Of Appeals. the Commonwealth
abandoned its claim 10 tax on the city
sewerage system valued 1t s2.250.o0u.
The city imposes "a sewer tax Of 10
cents per lincal foot on property front
ing on streets In which sewers are pro
y!dcd. making the sewerage s,.,.n, /,
one sense n revenue produciD. cr,or
prise The tax claimed by me Stoto
on sewers in tho lower cour, was -
50 q year This claim it has aban-
doncd. leaving the total OF claimed
taxable values s7s3.5oO. on which Tho
annual tax assessed is S9- 7s5 IN
Whnt Auditorium Costs.
The record pCuIiptr in, rho GUN.
Appeals shows some interesting figures
as 10 what the city utilities act,lallv
do pay, over which, in m. cas-. Of the
Gas and Water Works ther. has -,
Gently been much controversies
As 10 the civ Auditorium tba hin
rccitcs that there has bean a., .v.r.,ra
charge on the city treasury for tho
past iiVc Years for maintenance exciu
sivc OF interest or dcprcciation ~
>i,l59.3t. while tn. interest on the eos,
amounts "a $2,312.5a a year The aver
age receipts Tor the past five Years have
amounted 10 $@15.0i, showing that from
7 tnoheE making standpoint the audi
-. ~, nus neeh poor investment
Whatever It's value 10 the city as Z pub
~ meeting place.
~ "NtFhs" charge for maintenance
- NC 'haFkel-houscs OF tho city, not
-, - !t't'i tSt on tho cost, Tor the
80, 49,, ii"9 "cch slo'-"-.>V per
1871, - INC y ~" receipts from the
,.xc.s. -, 80 f'',1ft'f4' making an
,.aIIs,: II,a., ,Npei"i lures OF
invns,a1 -, ~ '' sea on the sum
buildifes amounts ~ e. oS s, 70 ana
sbnvi,r :" ~ per year
ration Of HE markets ~ crnenn s op ,,.,
costs over leccipts 81 sGzo /" "'''
Water and Gas work.
The Water Works rcuorts n,n,,.I =,
ceipts Of S:54. 122.iS: with annual cost
Tor maintenance OF $lsl.60e..o. leaviu1.
y net operating income OF S7a5oo 81
interest on outstanding water bonds
ahouhts to So4,so0. leaving the net in
come OF the Water Department s27.722.
,houeh me statement adds that were
ih'eIts. az me rate OF per cent
aFscd on the whole cost OF the Water
, Worns !" tne city there would be
~, :. oonsi"e'aole annual deficit.
j., - uas "orhs SHOWS a net opcrat-
me- reNtiiue over expenses Of 100000.
.'i, ~ WIN net income after
so "a '.'eiost charges OF s3S.-
49, - .i'ou6h - Is i"r'her stated that
- ~ s','nc course pursued as in
-. - ny a.er orks, ana in
,,iant ,,h ~ me lotai cost OF the