Schoolfield's Ex'or v. City of Lynchburg

Citations

• 78 Va. 366
• 1884 Va. LEXIS 12

Syllabus

<p>1. Taxing Power-State.-The legislature hath absolute sovereign power of taxation, save so far as restricted by the federal or 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. Idem-Municipal.-Municipal corporations have no power of taxation, unless the power be plainly and unmistakably conferred, and laws conferring on them powers of taxation must be strictly construed.</p> <p>3. Collateral Inheritance Tax.-Such succession tax is a premium demanded for the privilege of transmitting one’s estate, and is not'a tax on property in the sense of the constitution, Art. 10, $ 1. To impose a tax on such privilege is a power inherent in the legislature in the absence of constitutional inhibition.</p> <p>4. Counties and Municipalities.-The legislature may delegate to counties and municipal corporations the power to impose a succession tax ; but the burden is always on them to show the clear legislative intent to do so.</p> <p>5. Construction of Statutes.-The power to impose a cbllateral inheritance tax has been delegated to the city of Lynchburg neither by Code 1873, ch. 54, 133, nor by the charter of that city.</p>