Main Street Bank, Inc. v. City of Richmond
Supreme Court of Virginia
Error to a, judgment of the Hustings Court of city of Richmond, on a motion to correct an erroneous assessment. Judgment for defendants. Plaintiff assigns error.
1Opinion of the CourtPkentis, J.
The Main Street Bank, Inc., proceeded under sections 567 and 571 for relief against an alleged erroneous assessment of State and local taxes for the year 1914. The trial court dismissed the motion, and the bank is here complaining.
One controlling question is whether or not the bank can proceed under those sections, and to determine this it is only necessary to refer to the statutes under which the taxes were levied.
Sections 17 to 22, inclusive, of the revenue law, provide for the taxation of bank stock. Under section 17 it is expressly provided that no tax shall be assessed upon the capital…
2Cases cited7 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- People v. CommissionersSupreme Court of the United States · 1867
- Union Bank of Richmond v. City of RichmondSupreme Court of Virginia · 1897
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3Cited by4 opinions
- County of Sussex v. JarrattSupreme Court of Virginia · 1921
- Town of Leesburg v. Loudoun National BankSupreme Court of Virginia · 1925
- Richmond Trust Co. v. ChristianSupreme Court of Virginia · 1928
- City of Richmond v. Merchants National BankSupreme Court of Virginia · 1919