S. & R. R. R. v. Supervisors of Norfolk County

Citations

• 83 Va. 195
• 2 S.E. 278
• 1887 Va. LEXIS 51

Syllabus

<p>1. Taxation&emdash;Railroad companies&emdash;Charter.&emdash;Property of a railroad company is taxable like all other property unless exempted by its charter.</p> <p>2. Idem&emdash;Case at bar.&emdash;Charter of P. & R. R. R. Co. in 1S32, exempted its property from taxation, which exemption was not to be taken away without its consent. Under act of March 11th, 1837, the company accepted benefits from the legislature on condition that it reserved the right, when it should be deemed proper, to levy a tax on the company’s property. Under act of March 10th, 1847, that company was succeeded by the S. & R. R. R. Co. in all its privileges and obligations. By act of July 25th, 1880, the board of supervisors was empowered to levy a tax for county purposes upon any railroad running through its county, and the basis of assessment was specified. As so empowered, the supervisors of Norfolk county levied such tax on the S. & R. Railroad, against which that company claimed exemption under the charter of its predecessor.</p> <p>HeLd :</p> <p>The S. & R. R. R. Co. is liable to the tax.</p>