Whiting v. Town of West Point

Citations

• 89 Va. 741
• 17 S.E. 1
• 1893 Va. LEXIS 97

Syllabus

<p>1. Municipal Corporations—Powers—Taxation.-—The powers of a municipal corporation are to be construed strictly, and the power to tax must be plainly and unmistakably conferred; and, in the absence of legislative authority, the corporation has no power to levy back taxes; and where the charter empowers the council to “ order the collection of taxes for any year,” this refers to taxes previously assessed, there being nothing in the charter authorizing a retrospective assessment.</p> <p>2. Mandamus—Comjjliance.—A mandamus awarded to compel town council to “assess and collect taxes for corporation purposes on the property of the Terminal Company, as upon the property of other persons .and corporations in the said town,” the answer avers the property of the company was duly assessed for taxes for municipal purposes for the year 1892.</p> <p>Held :</p> <p>The averments of the answer being taken to be true, they show that the mandamus has been complied with.</p>