Hill v. Corporation of Washington

U.S. Circuit Court for the District of District of Columbia

Hill v. Corporation of Washington

12 F. Cas. 181, 5 D.C. 114, 5 Cranch 114

CourtU.S. Circuit Court for the District of District of Columbia

DecidedMarch 15, 1837

StatusPublished

This text of 12 F. Cas. 181 (Hill v. Corporation of Washington) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hill v. Corporation of Washington, 12 F. Cas. 181, 5 D.C. 114, 5 Cranch 114 (circtddc 1837).

Pincite

Opinion

Cranch, C. J.

The power “ to lay and collect taxes upon the real and personal property within the city,” includes the power to use the means of ascertaining such property, and the owners thereof. Slaves might be brought into the city and hired out here for years before the officers of the corporation could know it. It is necessary, to the full enjoyment of the right of taxation, that some means should be used to ascertain the bringing in of that kind of property as soon as possible. The means adopted in the by-law is reasonable and proper, and therefore warranted by the charter.

Thruston, J., concurred. Morsell, J., dissented.

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Cranch, C. J.

The power “ to lay and collect taxes upon the real and personal property within the city,” includes the power to use the means of ascertaining such property, and the owners thereof. Slaves might be brought into the city and hired out here for years before the officers of the corporation could know it. It is necessary, to the full enjoyment of the right of taxation, that some means should be used to ascertain the bringing in of that kind of property as soon as possible. The means adopted in the by-law is reasonable and proper, and therefore warranted by the charter.

Thruston, J., concurred. Morsell, J., dissented.

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Bluebook (online)

12 F. Cas. 181, 5 D.C. 114, 5 Cranch 114, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hill-v-corporation-of-washington-circtddc-1837.