Peters v. City of Lynchburg

Citations

• 76 Va. 927
• 1882 Va. LEXIS 94

Syllabus

<p>Taxing Power—State—Municipal—Restrictions—Succession tax—Case at bar.—Testator bequeathed to J a legacy. City of L, under Code 1873, ch. 54, and under its charter, imposed thereon a succession tax. P, the executor, who was also J’s trustee, brought his bill to enjoin its collection. Circuit court dissolved the injunction. On appeal to this court—</p> <p>Held;</p> <p>1. The legislature hath absolute sovereign power of taxation, save so far-as restricted by the Federal or the State constitution. But all taxation—State, county or town—must be equal, uniform and ad valorem, except as to incomes, licenses and capitation.</p> <p>2. Succession tax is not a tax on property, in the sense of the constitution, art. 10, § 1. It is a premium demanded for the privilege of transmitting one’s estate. To impose a tax on such privilege is a power inherent in the legislature, in the absence of constitutional inhibition.</p> <p>3. Municipal corporations have no power of taxation, except the power be plainly and unmistakably conferred.</p> <p>4. The power to impose a succession tax may be delegated by the legislature to counties and municipal corporations. Contra, by Anderson, J.</p> <p>5. [By Anderson and Staples, J’s.) That power has not been conferred upon the city of L, either by its charter or by Code 1873, ch. 54, § 33.</p> <p>6. (By Burks and Christian, J’s.) That power has been conferred upon the city of L by Code 1873, ch. 54, § 33.</p>