City of Norfolk v. Norfolk Landmark Publishing Co.

Citations

• 95 Va. 564
• 28 S.E. 959
• 1898 Va. LEXIS 17

Syllabus

<p>1. Constitutional Law—Tax on Newspapers—Freedom of the Press.—A city ordinance which imposes a. tax on the business of publishing a newspaper does not infringe upon the constitutional guaranty of the freedom of the press. Such guaranty was never intended to restrict the right of taxation for the support of the government. Nor is such ordinance in conflict with sec. 1, Art. X, of the Constitution, which requires all taxation to be equal and uniform, nor with sec. 4, Art. X, which provides for a tax on licenses upon business which cannot be rdached upon the ad valorem system.</p> <p>2. Municipal Cobpoeations—General Power of Taxation—Subjects not Taxed by Slate.—A grant by the legislature to a municipality of a general power of taxation confers upon the municipality all the power possessed by the legislature itself in respect to the imposition of taxes. The municipality may then tax all subjects within its jurisdiction, not withheld from taxation by the legislature, whether the State taxes them or not.</p> <p>3. Municipal Cobpoeations—General Powers of Taxation—Restrictions of sec. 121ft of Code—Conflict Between General Law and Cha/rter.—A general power of taxation “in accordance with the Constitution and laws of the State,” means a general power not repugnant to, or inconsistent with, the Constitution and laws, and is not restricted by the provisions of sec. 1042 of the Code. But if there is a conflict between sec. 1042 of the Code and the charter of a municipality, the charter prevails, as provided by sec. 1048.</p>