City of Petersburg v. Petersburg Benevolent Mechanics Ass'n
Supreme Court of Virginia
Appeal from decree of hustings court of city of Peters-burg, rendered 25th February, 1881, in suit wherein the Petersburg Benevolent Mechanics Association was plaintiff,, and the City of Petersburg was defendant. The question was, whether the real estate of the association is subject to taxation.
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Appeal from decree of hustings court of city of Peters-burg, rendered 25th February, 1881, in suit wherein the Petersburg Benevolent Mechanics Association was plaintiff,, and the City of Petersburg was defendant. The question was, whether the real estate of the association is subject to taxation. No tax on its property is assessed by tbe State, but in 1880 it was assessed for taxation by tbe city of Petersburg, and tbe collection of tbe tax was enjoined by the corporation court of that city. The property in question is a lot in Petersburg, upon which is a building, one-third of which is used…
1Opinion of the Court
Lewis, P.,
delivered the opinion of the court.
The constitution, Article X, section 3, empowers the legislature to exempt all property from taxation which is “ used exclusively for State, county, municipal, benevolent, charitable, educational, and religious purposes.” It is contended that exemption from taxation being in derogation of common right, this provision of the constitution must be strictly construed. It is certainly true that public grants, of which exemption from taxation is one, are always to be construed strictly. Liability to taxation is the rule, exemption the exception, and…
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