Braxton County Court v. West Virginia Ex Rel. State Tax Commissioners
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF WEST VIRGINIA. . Sections 7 and 8, article 10, of the West Virginia constitution of 1872 prohibit the county authorities, except in certain, specified, cases,, from' levying taxes in excess. of ninety-five cents per $100 valuation.
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ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF WEST VIRGINIA. . Sections 7 and 8, article 10, of the West Virginia constitution of 1872 prohibit the county authorities, except in certain, specified, cases,, from' levying taxes in excess. of ninety-five cents per $100 valuation. In 1904 the valuation of property in Braxton County was $2,799,604. • The state legislature, at an extraordinary session in 1904 and the regular session of 1905, changed the statute law in respect to taxation, largely remodelling the entire tax system: One of the objects of such ■ legislation was to secure a…
1Opinion of the Court
Mr. Justice Brewer,
after making the foregoing statement, delivered the opinion of the court.'
Speaking generally, the regulation of municipal corporations is a matter peculiarly within the domain of state control. The taxing body, the taxing district and the limits of taxation are determinable' by the legislature of the State. Kelly v. Pittsburgh, 104 U. S. 78; Forsyth v. Hammond, 166 U. S. 506, and cases cited in the opinion; Williams v. Eggleston, 170 U. S. 304, 310; 1 Dillon on Municipal Corporations (4th ed., p. 52), and following. True, the legislature may sometimes, by restrictive…
2Cases cited11 opinions
- Tyler v. Judges of the Court of RegistrationSupreme Court of the United States · 1900
- Williams v. EgglestonSupreme Court of the United States · 1898
- Forsyth v. HammondSupreme Court of the United States · 1897
- Kelly v. PittsburghSupreme Court of the United States · 1881
- Clark v. Kansas CitySupreme Court of the United States · 1900
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3Cited by64 opinions
- Poe v. UllmanSupreme Court of the United States · 1961
- New York State Club Assn., Inc. v. City of New YorkSupreme Court of the United States · 1988
- Coleman v. MillerSupreme Court of the United States · 1939
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- McCabe v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1914
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