The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-01-25

deeds, suits. seals, bank, trust and In
snrance companies, railway. canal and
express companies, telegraph and teie-
phone companies and licenses.
1t may be noted that the subjects
of taxation may be conveniently classi-
fed into three heads. and that, accord
ingiy, the power of the State TO tax
is limited to the three subjects, to-
wit first, all persons domiciled within
Its territory, second. all property sit
uated within it's territory; and. third.
| all acts done within its territory.
Under this latter head. are classified
\ licenses to do business. etc.
Capital Taxi
F, The tax OF one dollar and nifty cents
imposed upon persons 10 collected by
the State and one dollar thereof 10
applied in aid Of the public free schools.
and nifty cents thereof IL returned and
paid into the treasury of the county
and city in which II has been col
lected. .fSection s OF the tax laws)
Property Taxi
| On lands and tangible personal prop
erty a tax Of twenty cents on the
one hundred dollars of the assessed
value thereof 10 imposed, the proceeds
Of which 80 to the support OF the
government. A further sum Of ten
cents on every ono hundred dollars
thereof 10 imposed, which 10 applied to
the support of the public free schools
OF the state. and further tax Of ave
cents on every one hundred dollars
thereof 10 imposed, which 10 applied
to the payment OF pensiona
I On all intangible personal property.
except money In bank, there 10 I'm
posed n tax Of twenty-five cents on
every one hundred dollars Of the value
thereof. the proceeds of which are APP
piled to the payment OF the expenses
of the government: ana = further tar
Of ten cents on every one hundred dol
lars OF the value thereof which is ap-
piled to the support of the public free
schools. fSection s of the tar lAws)
tBy an act approved January -. 1914,
money On deposit or In possession or
control OF the owner was seEregated
and made subject to taxation by the
State only and exonerated from taxa
ton by the local subdivision Of the
State The rate applying thereto was
twenty cents on the one hundred dol
lars ons-half OF which was applied
| to the support of the government, and
! the other half to the support of the
primary and grammar grades of the
public free schools Of the State. Thus.
| IL may be noted that already. under
the present state Of the law In yir-
ginia, we have partial segregation
of property for taxation which did not
optSih oeioIc she Att VI 1Fta sAote-
said.)
The tax on income Is one per cen turn
| (Section IL OF the tax laws)
A large part of the revenue Of the
State IL derived from licenses, which
are taxes not on property but on acts
done within the Commonwealth.
! II is 60 be noted that the tax on
willis on deeds, the seal of the
state. on charters, registration fees Of
I
lance. az well A. on other acts done in
the Commonwealth, are already by the
law OF the state segregated for the
benefit Of the Commonwealth. and mons
cf this tax Is given or appropriated to
/. the local or municipal corporations,
such 49, towns, cities and counties. nor
are they authorized TO levy local tax
In such cases
The Powers % Cities anA Towns TO
Make L~yfes in yiygt.ia.
/ The authority of cities and towns TO
make levies in the state 10 conferred
/ by section io+a, Virginia Code, 1904.
which provides that the levy ordered
by the council OF city or town may
( he upon the male persons In esid city
or town above the age OF twenty one
years ana upon apy property therein.
and on such other subjects as may at
the time he assessed with State taxes
4
| II will thug he seen tina. by the terms
| OF this statute, the subjects of taxa
ton in a city or town for local rur-
poses are. first, male persons in said
city or town above the age Of twenty
one. second. any property therein which
would include property. real and per-
sonal. tangible ana Intangible. ~
enumerated In the tax bill: and. third.
such other subjects ~ may At the time
! of the levy be assessed for state taxes
| against persons residing in the city
| or town.
| Ii Is also provided by section l6x2
Virginia Code, 1904, that, In addition to
| the state tax on any license, the coun-
| Gil of city or town may. when any
| thing for which license 10 20 re-
CURED is TO be done within the city
or town, impose q tax for the priv
lege OF doing the same, and require q
/ license TO be obtained therefor.
/ Constituting the above statutes, the
supreme Court of Virginia has said
that where the charter of city pro-
vides that the city council shall raise
annually. by taxation and assessment
In said city, such sums OF money as
they shall deem necessary 10 defray
the expenses of the same. and In such
manner as they shall deem expcdient.
the municipality may tar all subjects
within its Jurisdiction not withheld
i from taxation by the Legislature,
whether the State tax them or not:
and that section io42. authorizing a
municipality to impose a tax on a
| license where the State imposes such
taxes. did NOT limit the general power
/ granted under the charter. Norfolk
Vs. Norfolk Landmark Company. s5
Va. 5S4.
| The court, - the above case. con-
strung the language OF the charter.
said:
This language has been construed
by this court and held to confer the
general power OF taxation. except only
as II may be limited by the laws OF
| the State or OF the United Statos and
to include all powers and subjects of
taxation. Darlington W. City or Rich
mond. 20 Graft, 81 Va. 4s4; Humphrey
VS.. City OF Norfolk, rs Graft, SS Va. 81.
when the Legislat ure confers upon
a municipality thu general power OF
| taxation. 1t grants all the power pos
sessed by itself in respect to the I'M
position of taxes. and the city can then
impose taxes, In its discretion. upon
all subjects within its Jurisdiction not
withheld from taxation by the Lesls
lature, whether they be taxed by the
State or not