Legal Opinion

Colton v. City of Montpelier

Supreme Court of Vermont

Decided July 21, 1899PublishedCited by 15 opinions

Assumpsit. Plea; general issue. Upon an agreed statement of facts, at the March term, 1899, Washington county, Thompson, J., presiding, a pro-forma judgment was rendered for the defendant. The plaintiff excepted.

1Opinion of the CourtThompson, J.

Plaintiffs’ property in question was exempted from taxation for five years by vote of the defendant at a meeting legally warned. This vote was taken under V. S. 365. The defendant contends that this statute is unconstitutional, because it is a delegation by the legislature of its authority to tax or exempt from taxation, and because it is in violation of the letter and spirit of Art. 9 of the bill of rights. If void for either of these reasons, the vote of the defendant is also without effect.

Unless prohibited by constitutional restrictions, the legislature may confer the taxing power upon…

2Cases cited15 opinions

  1. Cohens v. VirginiaSupreme Court of the United States · 1821
  2. Martin v. Hunter's LesseeSupreme Court of the United States · 1816
  3. Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
  4. Stuart v. LairdSupreme Court of the United States · 1803
  5. The LauraSupreme Court of the United States · 1885

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3Cited by15 opinions

  1. In re Hickok's EstateSupreme Court of Vermont · 1906
  2. Governor Clinton Council, Inc. v. KoslowskiSupreme Court of Vermont · 1979
  3. Village of Hardwick v. Town of WolcottSupreme Court of Vermont · 1925
  4. Medical Center Hospital of Vermont, Inc. v. City of BurlingtonSupreme Court of Vermont · 1989
  5. Caverly-Gould Co. v. Village of SpringfieldSupreme Court of Vermont · 1910

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