Scottish Union & National Insurance v. City of Winchester
Supreme Court of Virginia
Appeal from a decree of the Circuit Court of Frederick .county. Decree for defendant. Complainant appeals.
1Opinion of the CourtWhittle, J.
This suit was brought to enjoin the city of Winchester from imposing a license tax on appellants for conducting the fire insurance business in that city, on the ground that the ordinance is repugnant to Art. XIII, sec. 170 of the State Constitution of 1902. This appeal was allowed from a decree dismissing the bill on demurrer.
The tax bill, Appendix to Va. Code, 1904, sec. 23, p. 2201, provides: “That the specific license tax upon every such company for the privilege of doing business in the State shall be two hundred dollars a year, and in addition thereto a sum equal to one and one-quarter…
2Cases cited10 opinions
- Smith v. BryanSupreme Court of Virginia · 1902
- Brown v. EppsSupreme Court of Virginia · 1895
- Henrico County v. City of RichmondSupreme Court of Virginia · 1906
- Newport News & Old Point Railway & Electric Co. v. City of Newport NewsSupreme Court of Virginia · 1902
- City of Norfolk v. Griffith-Powell Co.Supreme Court of Virginia · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bradley & Co. v. City of RichmondSupreme Court of Virginia · 1910
- Pocahontas Consolidated Collieries Co. v. CommonwealthSupreme Court of Virginia · 1912
- Chesapeake & Potomac Telephone Co. v. City of Newport NewsSupreme Court of Virginia · 1955
- State ex rel. Hallanan v. RockeWest Virginia Supreme Court · 1922
- American Tobacco Co. v. City of DanvilleSupreme Court of Virginia · 1919