J. W. Perry Co. v. City of Norfolk
Supreme Court of the United States
ERROR to the supreme court op appeals op the STATE OP VIRGINIA. From the bill in 103, to enjoin the collection of city-taxes, it appears that prior to 1792 the borough of Norfolk, Virginia, existed as a municipality of limited power. It had a mayor and a council, but no power to tax. The town owned the Fort land, and appointed commissioners to subdivide the tract and let out the lots at public outcry.
Read the full summary
ERROR to the supreme court op appeals op the STATE OP VIRGINIA. From the bill in 103, to enjoin the collection of city-taxes, it appears that prior to 1792 the borough of Norfolk, Virginia, existed as a municipality of limited power. It had a mayor and a council, but no power to tax. The town owned the Fort land, and appointed commissioners to subdivide the tract and let out the lots at public outcry. Thereupon the borough' ‘ demised, leased and to farm let lot No. 10 to Richard Evers Lee, his executors, administrators and assigns, from August 26, 1792, for and during the term of ninety-nine…
1Opinion of the Court
Ms. Justice Lamak,
after making the foregoing statement, delivered the opinion of the court.
In 1792, at a time when it had no right to tax, the municipality of Norfolk, Virginia, leased to Lee and others several lots of land for ninety-nine years, renewable forever, the lessees and their assigns to pay the annual rent and “ the public taxes which shall become due on said land.” Subsequently the city was given the power of taxation, but made no effort to assess these lots until 1906. The lessees then sought to enjoin their collection on the ground that the “public taxes,” they had assumed, were…
2Cases cited7 opinions
- Huntington v. AttrillSupreme Court of the United States · 1892
- Jefferson Branch Bank v. SkellySupreme Court of the United States · 1862
- Mobile & Ohio Railroad v. TennesseeSupreme Court of the United States · 1894
- City of St. Louis v. United Railways Co.Supreme Court of the United States · 1908
- Wells v. SavannahSupreme Court of the United States · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Pittsfield & North Adams Railroad v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1927
- Trimble v. City of SeattleSupreme Court of the United States · 1914
- Wright v. Fulton CountySupreme Court of Georgia · 1929
43 more not listed; retrieve them via the Exa API.