Commonwealth Ex Rel. Gilmer v. Smith

In March, 1949, the Commonwealth of Virginia, at the relation of the State Comptroller, filed her notice of motion for judgment against R. R. Smith, trading as Smith Transfer Company, to recover the balance alleged to be due by him under section 35-aa of the Motor Vehicle Code 1 - for taxes or registration fees on certain trailers owned or operated by him for the period from April 1, 1948, to March 31, 1949. By amendment Smith Transfer Corporation was made a party defendant.

A demurrer to the amended notice of motion was overruled and after issue had been joined there was trial by a jury which…