Lowery v. City of Norfolk

Thomas Lowery, the father of the appellant, by his last will and testament, devised certain real estate in the city of Norfolk to his daughter, Susan, for life, with the remainder to his surviving children. This real estate was assessed for taxation in the name of the life tenant from the year 1909 to and including the year 1934. She failed to pay the city taxes so assessed for the years 1929 through 1934. Upon the death of the life tenant in the latter year, James E. Lowery, the sole surviving child of the testator, became the fee simple owner of the land.

The city of Norfolk instituted…