1908

Robinson v. Norfolk

Supreme Court of Virginia

108 Va. 14, 60 S.E. 762

Circus performed in Norfolk County and paid a license tax. Performance was within a mile of the limits of City of Norfolk, and pursuant to a city ordinance, City also charged license tax. Trial court found for City and entered judgment for the tax. Supreme Court reversed and dismissed. Private property cannot be taken for private use. To tax occupations outside a city for the benefit of those living in a city is taking property for private use, being for the use of a particular community of which the outside citizen forms no part. The government cannot take the property of one citizen and deliver it to another. Any ordinance or statute that raises revenue in this fashion to defray the general expenses of a city is invalid.

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