Legal Opinion

Commonwealth v. P. Lorillard Co.

Supreme Court of Virginia

Decided January 20, 1921PublishedCited by 33 opinions

Error to a judgment of the Hustings Court of the City of Richmond, on an application to correct an erroneous assessment. Judgment for plaintiff. Commonwealth assigns error.

1Opinion of the CourtBurks, J.

The examiner of records for the city of Richmond assessed the P. Lorillard Company, Inc., with $2,000, income tax for 1916, on income received during the year 1915, and $5,000 income tax for 1917, on income received during the year 1916, and reported it to the commissioner of the revenue, who entered the same on his books. The company feeling aggrieved thereby, applied to the hustings court of the city of Richmond for relief. The application was made on June 17, 1918, under section 567 of the Code of 1887, as amended (Code 1919, sec. 2385). The hustings court granted the relief prayed for,…

2Cases cited7 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Meyer v. Wells, Fargo & Co.Supreme Court of the United States · 1912
  3. Allen v. Pullman's Palace Car Co.Supreme Court of the United States · 1903
  4. Commonwealth v. Smallwood Memorial InstituteSupreme Court of Virginia · 1919
  5. Supervisors of Montgomery County v. TallantSupreme Court of Virginia · 1899

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3Cited by33 opinions

  1. Vest v. CobbWest Virginia Supreme Court · 1953
  2. State v. HuberWest Virginia Supreme Court · 1946
  3. City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
  4. Shelor Motor Co., Inc. v. MillerSupreme Court of Virginia · 2001
  5. In Re Settlement of Accounts of BoggsWest Virginia Supreme Court · 1951

28 more not listed; retrieve them via the Exa API.

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