Legal Opinion

Norfolk City v. Ellis

Supreme Court of Virginia

Decided March 15, 1875PublishedCited by 21 opinions

This was an action of assumpsit in the Coloration court of the city of Norfolk, brought by W. H. C. Ellis against the city of Norfolk, to recover the sum of $874.11, which he paid under protest, as the amount assessed upon a lot on Wood street in the city, owned by the said Ellis, for the paving of said street. The parties agreed the facts, and dispensing with a jury, submitted the whole case to the decision of the court.

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This was an action of assumpsit in the Coloration court of the city of Norfolk, brought by W. H. C. Ellis against the city of Norfolk, to recover the sum of $874.11, which he paid under protest, as the amount assessed upon a lot on Wood street in the city, owned by the said Ellis, for the paving of said street. The parties agreed the facts, and dispensing with a jury, submitted the whole case to the decision of the court. By the charter of the city the council of the city of Norfolk have “the power to close, extend, widen, narrow, lay out, graduate, improve and otherwise alter streets and…

1Opinion of the CourtStaples, J.

It has been held by this court that the provision in the constitution of 1851, declaring that “taxation shall be equal and uniform throughout the commonwealth, and all property, other than slaves, shall be taxed in proportion to its value,” relates to taxation by the general assembly for purposes of state revenue; and does not apply to taxes and levies by *counties and corporations for local purposes. Gilkeson v. The Frederick Justices, 13 Gratt. 577.

The present constitution however includes counties and corporate bodies also; so that the prohibition, which was formerly confined to the state…

2Cases cited2 opinions

  1. Violett v. City Council of AlexandriaSupreme Court of Virginia · 1896
  2. Gilkeson v. Frederick justicesSupreme Court of Virginia · 1856

3Cited by21 opinions

  1. City of Raleigh v. PeaceSupreme Court of North Carolina · 1892
  2. Town of Macon v. PattyMississippi Supreme Court · 1879
  3. Violett v. City Council of AlexandriaSupreme Court of Virginia · 1896
  4. Douglass v. Town of HarrisvilleWest Virginia Supreme Court · 1876
  5. Kirkham v. RussellSupreme Court of Virginia · 1882

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