Whiting v. Council Of Town Of West Point

• Decision Date: 16 March 1893
• Citation: Whiting v. Council Of Town Of West Point, 17 S.E. 1, 89 Va. 741 (1893)
• Parties: WHITING et al. v. COUNCIL OF TOWN OF WEST POINT.
• Court: Virginia Supreme Court

17 S.E. 1

89 Va. 741

WHITING et al.

v.COUNCIL OF TOWN OF WEST POINT.

Supreme Court of Appeals of Virginia.

March 16, 1893.

Mandamus to City Council—Assessment of Taxes—Pkoceimke—Return.

1. Where a mandamus has been awarded, directed to the council of a certain town, to compel it "to assess and collect taxes for corporation purposes on the property of the T. Company, as upon the property of other persons and corporations in the said town, " such property not having been taxed for a number of years, under an ordinance exempting it from taxation, and it appears from the answer of the council to a rule to show cause why it should not be compelled to carry into effect this order that such council had assessed and collected taxes for municipal purposes on the property of such company for the year of the date of the service of the order, such action of the council is a sufficient compliance with the terms of the order.

2. In the absence of statutory provisions, the council of a town has no power to assess taxes on property that has been omitted from taxation for any previous year.

Petition for mandamus by C. T. Whiting and others, "taxpayers in the town of West Point, " to compel the council of the town of West Point to assess for taxation the property of the West Point Terminal Railway & Warehouse Company. Mandamus was awarded. 14 S. E. Rep. 698. Subsequently plaintiffs filed a motion complaining that this order was not complied with, and a rule was awarded requiring defendants to show cause why they should not be compelled to carry into effect the said order. Rule discharged.

H. R. Pollard, for petitioners.

B. B. Munford, for respondents.

LEWIS, P. When this case was before this court at its March term, 1891, (14 S. E. Rep. 698,) it was held that the ordinances of the town council exempting from taxation the property of the terminal company were unauthorized and void. A mandamus was accordingly awarded to compel the council "to assess and collect taxes for corporation purposes on the property of the said company, as upon the property of other persons and corporations in the said town."

Upon a petition subsequently filed, complaining that this order has not been complied with, a rule was awarded requiring the defendants to show cause why they should not be compelled, by proper process, to carry into effect the said order. To this rule an answer has been filed, disclaiming any intentional disobedience of the mandate of the court, and insisting that it has been fully executed. The answer avers that on the 13th of May, 1892, soon after a copy of the order was served, the property of the company was duly assessed with taxes for municipal purposes for the year 1892, amounting to the sum of $3,966.86, which has been paid to the town authorities; and this, it Is insisted, is all the mandate of this court required. It is also stated that, in view of the right or power of the council to collect back taxes, and the probability that any...