Robinson v. Norfolk
Decision Date | 12 March 1908 |
Citation | 60 S.E. 762,108 Va. 14 |
Parties | ROBINSON . v. CITY OP NORFOLK. |
Court | Virginia Supreme Court |
1. Taxation — Constitutional Provisions— "Territorial Limits."
In the Constitution dividing the state into counties and magisterial districts, cities, and towns, and fixing the "territorial limits" of each, making them distinct and separate from each other for the purpose of taxation, the words "territorial limits" mean the actual boundaries of each of such subdivisions as the same are fixed by law.
2. Same—Territorial Limitations.
One subdivision of the state cannot be taxed for the benefit of another.
3. Licenses — Power to Require — Revenue or Police Purposes.
Where any imposition is laid on persons or property under a general taxing ordinance, the only conclusion that can be drawn is that such tax is laid for revenue purposes alone, unless the contrary is made clearly to appear, and, to construe a general taxing ordinance as a police ordinance, it must be shown that the tax collected thereunder is devoted to the expense incident to carrying out its provisions.
4. Theaters and Shows — Regulation—License — Power to Require — Territorial Limits.
Code 1887, § 1032 [Va. Code 1904, p. 487], providing that the jurisdiction of the corporate authorities of each town and city in criminal matters and for imposing and collecting a license tax on all shows, performances, and exhibitions shall extend one mile beyond the corporate limits of such town or city, is invalid in so far as it authorizes a city to levy a license tax on a circus exhibiting beyond its territorial limits for the sole purpose of raising revenue to defray the general expenses of such city.
Appeal from Law and Chancery Court of City of Norfolk.
Action by the city of Norfolk against John F. Robinson to collect a license tax. From a judgment for plaintiff, defendant appeals. Reversed.
Jas. F. Duncan, for appellant.
Loyall & Taylor, for appellee.
This action of trespass on the case in assumpsit involves the right of the city of Norfolk to assess a circus with a license tax; that is, exhibiting beyond the territorial limits of the city, but within one mile of such limits.
The facts agreed of record are as follows:
The whole matter of law and fact was heard and determined by the court, and judgment rendered in favor of the city for the tax assessed, with interest and costs.
This demand of the city is in pursuance of section 55 of its general tax ordinance, imposing taxes upon property, persons, and licenses for all city purposes; and is as follows:
The city of Norfolk relies upon section 1032 of the Code as its authority for this ordinance and the assessment of the license tax therein provided for. That section is as follows:
"The jurisdiction of the corporate authorities of each town or city, in criminal mattersand for Imposing and collecting a license tax on all shows, performances, and exhibitions, shall extend one mile beyond the corporate limits of such town or city."
The payment of this tax is resisted by the defendant as an unwarranted and invalid exercise of the taxing power by the city of Norfolk.
For the purposes of taxation, the Constitution has divided the state into counties and magisterial districts, cities, and towns. Each of these subdivisions has its territorial limits fixed; each being distinct and separate from the other. What is meant by the words "territorial limits, " in section 168 of the Constitution [Va. Code 1904, p. cclxii], is the actual boundaries of each of such subdivisions, as the same are fixed by law. It would seem to be fundamental that one of these communities cannot, for its own benefit, tax one of the others which has no share in the benefit to be derived from such taxation.
The circus in question was being exhibited in Norfolk county. The territorial limits of that county embraced the whole county, and it cannot be seriously contended that the Legislature can create a taxing district in a county from which a city shall raise revenue for the exclusive benefit of such city.
The principle that one territory cannot be taxed for the benefit of another is fundamental and well recognized by the authorities on the subject. It does not rest alone upon the theory of taxation without representation, but upon the principle that private property cannot be taken for anything but a public use. Cooley on Taxation (2d Ed.) c. 5, p. 140 et seq., and cases cited.
At pages 141 and 142 this learned author says: ...
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