Town of Danville v. Shelton

Citations

• 76 Va. 325
• 1882 Va. LEXIS 36

Syllabus

<p>1. Municipal Corporations—Powers.—Their powers are such only as the legislature confers in their charters. Taxes imposed by them must be equal and uniform and ad valorem. If so authorized, they may levy a tax on all business which cannot be reached by the ad valorem system. JBut under color of a license tax they cannot impose an unequal and uniform tax on property.</p> <p>2. Idem—Ordinances.—Charter of D provides “That no ordinance or reso» lution appropriating money exceeding the sum of $1,000, imposing taxes, or authorizing the borrowing of money, shall be passed until after ten days from the introduction thereof.” An ordinance imposing taxes was introduced in council 21st January, 1881, and passed same day. More than ten days afterwards council met, heard objections of some who wished the ordinance amended, and refused to amend it. Nearly four months later the tax bill was again formally introduced, and ten days thereafter the council formally enacted it.</p> <p>Held :</p> <p>1. The provision was not merely directory, but was a limitation on the municipal powers. Passage of ordinance on the day of its introduction was violative of the provision, and ordinance void.</p> <p>2. Hearing objections and refusing to amend ten days later did not cure the defect in the ordinance, which was in want of jurisdiction to pass it.</p> <p>3. Nor could the enactment, four months later, of a new ordinance cure the defect in tlie original.</p> <p>3. Idem—Exemption.—The ordinance exempted from taxation “the capital of building and loan associations whose loans should thereafter be applied exclusively to constructing buildings within the corporate limits of D.”</p> <p>Held :</p> <p>This exemption feature did not make ordinance illegal.</p> <p>4 Idem—Inequality.—The ordinance imposed on “every one engaged in purchasing leaf tobacco in D a tax of ten dollars, and one per cent, on capital employed, and in addition-fifteen cents per thousand pounds purchased monthly.”</p> <p>Held :</p