Ould & Carrington v. City of Richmond
Supreme Court of Virginia
This was an action of assumpsit in the Circuit court of the City of Richmond, instituted in November 1871, by Ould & Carrington, lawyers, against the City of Richmond. The object of the suit was to test the constitutionality of the ordinance of the City Council, imposing a tax on lawyers. Issue was made up on'the plea of “ non assumpsit,” and the whole matter of law and fact was submitted to the decision of the court.
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This was an action of assumpsit in the Circuit court of the City of Richmond, instituted in November 1871, by Ould & Carrington, lawyers, against the City of Richmond. The object of the suit was to test the constitutionality of the ordinance of the City Council, imposing a tax on lawyers. Issue was made up on'the plea of “ non assumpsit,” and the whole matter of law and fact was submitted to the decision of the court. The power of taxation vested by the charter in the council of the city is stated by Judge Anderson in his opinion, and need not be repeated. By the ordinance imposing taxes,…
1Opinion of the CourtAnderson, J.
The power to tax rests upon necessity, and is inherent in every sovereignty. It is included in the general grant of legislative power; and reaches, as is said by Mr. Justice Cooley, “ to every trade or occupation ; to every object of industry, use or enjoyment; to every species of possession.” “ If the right to impose the tax exists, it is a right which in its nature acknowledges no limits. It may be carried to any extent, within the State or Corporation which imposes it, which the will of such State or Corporation may prescribe.” Cooley on Constitutional Limitation, chap. 14. p. 479-482. And…
2Cases cited1 opinion
- Gilkeson v. Frederick justicesSupreme Court of Virginia · 1856
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- Langston v. City of DanvilleSupreme Court of Virginia · 1949
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