Humphreys v. City of Norfolk
Supreme Court of Virginia
D. Humphreys was the duly authorized agent of the Life Association of America, (a foreign insurance company,) for the city of Norfolk; and this company had complied with the provisions of the laws of this state applicable to such companies, and had paid the state license tax therein required.
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D. Humphreys was the duly authorized agent of the Life Association of America, (a foreign insurance company,) for the city of Norfolk; and this company had complied with the provisions of the laws of this state applicable to such companies, and had paid the state license tax therein required. But the council of the city of Norfolk by an ordinance passed on the 18th of April 1873, imposed a tax of $150 upon insurance agents of each life insurance company having an agency in the city. In June 1873 Humphreys was summoned before the mayor of the city of Norfolk to show cause why he should not be…
1Opinion of the CourtStaples, J.
The first question to be considered is as to the power of the city of Norfolk to impose a license tax upon foreign insurance companies doing business within the limits of that city. This is to be determined upon the provisions of the city charter and the various statutes found in the Code of Virginia relating to the government of towns. The charter provides that “ for the execution of their powers and duties, the city councils may raise annually from taxes and assessments in said city such sums of money as they shall deem necessary to defray the expenses of the same, and in such manner as…
2Cases cited1 opinion
- Orange & Alexandria Railroad v. City Council of AlexandriaSupreme Court of Virginia · 1867
3Cited by14 opinions
- Snyder v. BettmanSupreme Court of the United States · 1903
- City of Norfolk v. Norfolk Landmark Publishing Co.Supreme Court of Virginia · 1898
- Western Union Telegraph Co. v. City of RichmondSupreme Court of Virginia · 1875
- Newport News & Old Point Railway & Electric Co. v. City of Newport NewsSupreme Court of Virginia · 1902
- Town of Phoebus v. Manhattan Social ClubSupreme Court of Virginia · 1906
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