City of Lynchburg v. N. & W. R. R. Co.
Supreme Court of Virginia
Error to judgment of corporation court, of city of Lynchburg, rendered September 8,1884, in an action of assumpsit wherein the Norfolk & Western Railroad Company was plaintiff, and said city was defendant. The city, under section 5 of its charter (Acts 1879-80, pages 109-10), imposed a specific license tax of $1,000 on the said company. The latter brought this action to recover the amount which had been paid under protest.
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Error to judgment of corporation court, of city of Lynchburg, rendered September 8,1884, in an action of assumpsit wherein the Norfolk & Western Railroad Company was plaintiff, and said city was defendant. The city, under section 5 of its charter (Acts 1879-80, pages 109-10), imposed a specific license tax of $1,000 on the said company. The latter brought this action to recover the amount which had been paid under protest. The corporation court gave judgment in favor of the plaintiff, and the defendant was allowed a writ of error and supersedeas by one of the judges of this court. By…
1Opinion of the CourtHinton, J.
The sole question in this case is, whether the city of Lynch-burg has the power under its charter, to assess a railroad corporation with a license tax. By section 3, of chapter 8, of said charter, the council is given the power to tax all corporations located in the city, or having their principal office therein; and all real and personal property in the city not exempt by law from taxation. And it is admitted, that under the second of the above recited provisions, the city taxes all of the real and personal property of the defendant company within its limits.
Section 5, of the same chapter,…
2Cases cited2 opinions
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- Williams v. Southern Pacific Co.California Supreme Court · 1916
- American Manganese Co. v. Virginia Manganese Co.Supreme Court of Virginia · 1895
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