R. & A. R. R. v. City of Lynchburg

Citations

• 81 Va. 473
• 1866 Va. LEXIS 1

Syllabus

<p>1. Municipal Taxation—Constitution.—The provisions of the constitution requiring taxation to be equal and uniform, and that all property shall be taxed in proportion to its value, relates to taxation for the purposes of revenue, and not to special assessments by municipal corporations for local improvements. Norfolk City v. Ellis, 26 Gratt. 224.</p> <p>2. Idem—Idem.—The provisions of the charter of Lynchburg empowering the council, when water mains are laid in the street, to levy an annual special assessment on the real estate on both sides of such street to meet the expenses of the water-works, and further authorizing it to exempt from such assessment any property to which water is supplied and water rates charged, are not repugnant to the State constitution.</p>