Willard v. Presbury
Supreme Court of the United States
Appeal from a decree of the Supreme Court of the District of Columbia; the case being this: An act of Congress, passed February 23d, 1865, provides : “ That the corporation of the city of Washington shall have full power and authority to levy taxes on particular wards, parts, or sections of the city for their particular local improvements, and to cause the curbstones to be set, the foot and carriage-ways (or so much thereof as they may deem best) to be graded and paved.”
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Appeal from a decree of the Supreme Court of the District of Columbia; the case being this: An act of Congress, passed February 23d, 1865, provides : “ That the corporation of the city of Washington shall have full power and authority to levy taxes on particular wards, parts, or sections of the city for their particular local improvements, and to cause the curbstones to be set, the foot and carriage-ways (or so much thereof as they may deem best) to be graded and paved.” Another clause in the same act provides: “That the corporation, &c., is hereby authorized to lay and' collect a tax upon…
1Opinion of the CourtJustice Nelson
Some question has been made by the counsel for the appellees as to the power of Congress to confer upon the city authority to assess upon the adjacent proprietors of lots the expense of repairing streets with a new and different pavement or repairing an old one. It is asserted that this should be a general tax on the city. But the power, we think, cannot well be denied. The Constitution confers upon Congress the authority to exercise exclusive legislation over this District.*
The bill seeks to compel Willard to pay the tax levied on the hotel (of which the appellees are lessees, and bound by…
2Cited by1 opinion
- Willard v. PresburySupreme Court of the United States · 1870