N. & W. R. R. v. Supervisors of Smyth Co.
Supreme Court of Virginia
Error to judgment of circuit court of Smyth county, rendered on the 6th day of September, 1888, affirming a judgment of the county court of said county, rendered on the 16th day of May, 1887, upon an appeal from the action of the board of supervisors of said county disallowing a certain claim of the Norfolk & Western Railroad Company against Smyth county, to recover from said county certain taxes alleged to have been wrongfully levied and collected by said county from said…
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Error to judgment of circuit court of Smyth county, rendered on the 6th day of September, 1888, affirming a judgment of the county court of said county, rendered on the 16th day of May, 1887, upon an appeal from the action of the board of supervisors of said county disallowing a certain claim of the Norfolk & Western Railroad Company against Smyth county, to recover from said county certain taxes alleged to have been wrongfully levied and collected by said county from said company for the year 1880.
1Opinion of the CourtRichardson, J.
The facts are these: At an adjourned meeting of the board of supervisors for Smyth county, held on the 9th day of August, 1880, said board levied, for county and school purposes, upon the roadway and tracks, depots, depot grounds, station buildings, and other real estate of the Atlantic, Mississippi & Ohio Railway Company, whose road passes through said county, sixty-five cents on every $100 of the value thereof in the county of Smyth; the tax so levied amounting in the aggregate to the sum of $1,058.20, which levy was based upon the assessment per mile of the same property made by the State…
2Cases cited3 opinions
- S. V. R. R. v. Supervisors of Clarke CountySupreme Court of Virginia · 1884
- Va. & Tenn. R. R. v. Washington CountySupreme Court of Virginia · 1878
- Baltimore & Ohio Railroad v. KoontzSupreme Court of Virginia · 1883
3Cited by4 opinions
- Atlantic & Danville Railway Co. v. LyonsSupreme Court of Virginia · 1902
- State v. Baltimore & O. R.West Virginia Supreme Court · 1895
- New York, Philadelphia & Norfolk Railroad v. Board of Supervisors of Northampton CountySupreme Court of Virginia · 1896
- Bertha Zinc Co. v. Board of Supervisors of Pulaski CountySupreme Court of Virginia · 1891