
    Case No. 187.
    ALEXANDRIA v. WISE.
    [2 Cranch, C. C. 27.]
    
    Circuit Court, District of Columbia.
    July Term, 1811.
    Taxes — Liability op Lots in Alexandria.
    The lots lying west of West street, in Aex-andria, are liable to be taxed like other lots in the town.
    This was a motion for judgment for taxes on a range of lots lying on tbe west side of West street, in Aexandria. Tbe question was whether tbe jurisdiction of the corporation extended over those lots.
    Tbe act of assembly of Virginia of tbe 10th of December, 1796, recites that, “Whereas several additions of lots, contiguous to tbe town of Aexandria, have been laid off by tbe proprietors of the land in lots of half an acre each, extending to tbe north, to a range of lots on tbe north side of a street called Montgomery; upon tbe south to the line of tbe District of Columbia; upon tbe west to a range of lots on tbe west side of West street, and on tbe east to tbe river Potomac; that many of tbe lots in these additions have already been built upon, and many more will soon be improved: — And whereas it has been represented to the general assembly that tbe inhabitants residing on the said lots are not subject to tbe regulations made and established for tbe orderly government of tbe town, and for the preservation of tbe health of tbe inhabitants by the prevention and removal of nnisances, upon which their prosperity and well-being does very much depend; — Section 1. Be it therefore enacted, that each and every lot and part of a lot within the aforesaid limits on which at this time is built a dwelling-house of at least sixteen feet square, or equal thereto in size, with a brick or stone chimney, and that each’ and every lot within said limits which shall hereafter be built upon, shall be incorporated with the said town of Alexandria, and be considered as part thereof.” The 2d section provides for the removal of nuisances from any lots, within those limits, which were not incorporated within the town; and by a subsequent act the unimproved lots within the same limits are “incorporated with,” and to be “considered as a part of, the said town of Alexandria, and subject to the same regulations as the other parts thereof.”
    E. J. Lee, for defendant, contended, that the lots were to be considered as contiguous to the town, not in the town; and that they were subject only to the regulations respecting nuisances, and not liable to taxes.
    
      
       [Reported by Hon. William Cranch, Chief Judge.]
    
   THE COURT, however,

(PIT Aid UGH, Circuit Judge,

absent,) was of opinion that the jurisdiction extended over the range of lots west of West street; and that, by the acts of Virginia, those lots were incorporated with, "and to be considered as part of, the town, and subject to the same regulations as the other parts thereof.” See Act Va. 17S5, 1786, 1706.  