Woodall v. City of Lynchburg
Supreme Court of Virginia
Error to a judgment of the Circuit Court of. the city of Lynchburg, rendered January 1Y, 1901, in an action of assump-sit, wherein the plaintiff in error was the plaintiff, and the in error was the defendant.
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Error to a judgment of the Circuit Court of. the city of Lynchburg, rendered January 1Y, 1901, in an action of assump-sit, wherein the plaintiff in error was the plaintiff, and the in error was the defendant. The city claimed an unlimited power of taxation by reason of chhp. 8, sec. 5, of its charter, which, so far as it need be quoted, is as follows, to-wit: “The Council may impose a tax on . . . agents of all kinds. . . . As to all such persons or employments, the Qpuncil may require a license therefor, under such regulations as it may prescribe, and levy a tax thereon.” The second count of…
1Opinion of the CourtHarrison, J.
This is an action of assumpsit, brought by plaintiff in error against the city of Lynchburg, to recover five hundred dollars alleged to have been illegally exacted of him by way of license tax for the privilege of conducting business as a labor agent. There are three counts in the declaration. The important alie*320gations are that the plaintiff in error was duly licensed by the State to carry on the business of labor agent, and that for this privilege the State license fee was $25; that for the same year he applied to the city of Lynchburg for the privilege of conducting the business within its…
2Cases cited4 opinions
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- City of Norfolk v. Norfolk Landmark Publishing Co.Supreme Court of Virginia · 1898
- Commonwealth v. Moore & GoodsonsSupreme Court of Virginia · 1875
- Commonwealth v. MaurySupreme Court of Virginia · 1887
3Cited by11 opinions
- Jones v. GordyCourt of Appeals of Maryland · 1935
- Bradley & Co. v. City of RichmondSupreme Court of Virginia · 1910
- City of Danville v. HatcherSupreme Court of Virginia · 1903
- Pocahontas Consolidated Collieries Co. v. CommonwealthSupreme Court of Virginia · 1912
- Powers v. City of RichmondSupreme Court of Virginia · 1918
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