Taylor v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Corporation Court of city of Norfolk, in an application for relief from an erroneous assessment. Judgment for Commonwealth. Plaintiff assigns error.
1Opinion of the Court
Sims, J.,
after making the foregoing statement, delivered the following opinion of the court:
[1] It is undisputed that intangible personal property, owned by minors who are domiciled in Virginia, is subject to taxation therein under section 168 of the State Constitution and the statutes contained in section 491 of the Code, as amended (4 Pollard’s Code, 1916, sec. 491), and Acts 1897-8, p. 756, as amended by Acts 1916, p. 828, enacted in pursuance of the Constitution; just as such property of other persons domiciled in the State is subject to taxation, unless it be true that the statute law of…
2Cases cited4 opinions
- State Bank v. City of RichmondSupreme Court of Virginia · 1884
- Wise v. CommonwealthSupreme Court of Virginia · 1918
- Evans v. ParisSupreme Court of Georgia · 1918
- Lyle v. SarveySupreme Court of Virginia · 1905
3Cited by5 opinions
- Rixey's Executors v. CommonwealthSupreme Court of Virginia · 1919
- Nuckolls & Phipps v. CommonwealthSupreme Court of Virginia · 1920
- Trust Co. of Norfolk v. CommonwealthCourt of Appeals of Virginia · 1928
- Ellett v. CommonwealthSupreme Court of Virginia · 1922
- Davis v. WilliamsCourt of Appeals of Georgia · 1919