Postal Telegraph Cable Co. v. City of Norfolk

Citations

• 101 Va. 125
• 43 S.E. 207
• 1903 Va. LEXIS 9

Syllabus

<p>1. Telegeaph Companies—License Tax—Constitutiional Law—Interstate Commerce.—A city ordinance imposing a privilege tax on the business of a telegraph company, done wholly between that city and other points within the State, and expressly excepting all foreign and interstate business, and telegrams sent to or received by the United States or this State, or their agents or officers, is not in contravention of the commerce clause of the Constitution of the United States.</p> <p>2. Telegeaph Companies—License Tax—Constitutiional Law—Ad Valorem System of Taxation.—A city ordinance imposing a privilege tax on a telegraph company is not in conflict with Section 4, Article X., of the Constitution of this State permitting the Legislature to impose a license tax on any business which cannot be reached by the ad valorem system. The tax imposed by the ordinance is a tax upon the privilege of doing business in the city, and is wholly different from a property tax. It is immaterial that the State taxes the property of the company on the ad valorem system. The two subjects of taxation are wholly different, and both may be taxed without being obnoxious to the objection that it is double taxation.</p> <p>3. Taxation—Excessive—Redress.—If taxes, authorized by a valid law, are onerous and oppressive, the grievance cannot be redressed by an appeal to the courts', but to the sense of fairness and justice of the law-making power.</p>