Legal Opinion

Williams v. City of Richmond

Supreme Court of Virginia

Decided April 21, 1941No. Record No. 2352PublishedCited by 30 opinions

1Opinion of the CourtGregory, J.

B. F. Williams and eig’ht other persons similarly situated filed separate petitions under §414 of the Tax Code for relief from erroneous assessments of license taxes and penalties imposed on them by the city of Richmond under Chapter 10, §166 of the city code. The court refused to relieve them of the license taxes but did grant them relief from the penalties. Accordingly an order was entered against the petitioners for the tax. They sought and were granted a writ of error and the city has assigned cross-error to that portion of the order which relieved them of the penalties.

The petitioners…

2Cases cited14 opinions

  1. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  2. State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
  3. United States v. MerriamSupreme Court of the United States · 1923
  4. State ex rel. Wyatt v. AshbrookSupreme Court of Missouri · 1900
  5. State Ex Rel. Davis v. RoseSupreme Court of Florida · 1929

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3Cited by30 opinions

  1. Duhame v. State Tax CommissionArizona Supreme Court · 1947
  2. Lublin v. BrownSupreme Court of Connecticut · 1975
  3. Fallon Florist, Inc. v. City of RoanokeSupreme Court of Virginia · 1950
  4. Jackson v. City of Glenwood SpringsSupreme Court of Colorado · 1950
  5. Application of LaioloNevada Supreme Court · 1967

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