Davis v. City of Lynchburg

Citations

• 84 Va. 861
• 6 S.E. 230
• 1888 Va. LEXIS 157

Syllabus

<p>1. City Charter—Constitution.—A city charter provides that whenever a street is opened, etc., the city council may apportion the expense between the city and the owners of real estate benefitted thereby and direct that their share of the expense be collected as city taxes, &c., is not repugnant to 14th amendment United States Constitution, in that it contains no provision for the party affected to appear and contest the proceeding. Norfolk City v. Ellis, 26 Gratt., 227.</p> <p>2. Idem—Taxation—Assessment by foot front.—The constitutional provision requiring taxation to be equal and uniform and ad valorem, relates to taxation for revenue and not to special assessments by municipalities for local improvements. R. & A. R. R. Co. v. City of Lynchburg, 81 Va., 473. And the system of assessing real estate adjacent to a street to be improved by the foot front, is constitutional.</p>