Thomas v. Snead

Citations

• 99 Va. 613
• 39 S.E. 586
• 1901 Va. LEXIS 87

Syllabus

<p>1. Municipal Corporations—Power to Exempt from Taxation.—A municipal corporation has no inherent power to exempt from taxation any property which, by its charter, it is authorized to tax. The power to exempt from taxation, like the power to tax, is an incident of sovereignty, and cannot be exercised by a municipal corporation unless such power has been granted by the State.</p> <p>2. Taxation—Ad Valorem System—Legislative Determination.—Whether a business can or cannot be reached by the ad valorem system is a question primarily for the Legislature, and its determination of that question cannot be held to be erroneous unless it is manifestly so.</p> <p>S. Constitutional Law—Taxation—Licenses—Ad Valorem System.—The Legislature has no power, under the Constitution, to impose a license tax, or to authorize a municipal corporation to do so, upon any business other than those specifically mentioned in section 4, Article X., of the Constitution, except where it cannot be reached by the ad valorem system.</p> <p>4. Municipal Corporations—Ad Valorem Tax—Legislative Determination.—The fact that the Legislature imposes an ad valorem tax on a business is a conclusive determination that the business can be reached by the ad valorem system, and it must be so reached when taxed by municipal corporations.</p>