Commonwealth v. Werth
Supreme Court of Virginia
Error to a judgment of the Circuit Court of TazeweJl county on a motion to exonerate the petitioner from the payment of an income tax. Judgment for the petitioner. Commonwealth assigns error.
1Opinion of the CourtWhittle, J.
This is a writ of error to an order of the Circuit Court of Tazewell county, exonerating the defendant in error, W. H. Werth, a citizen and resident of Virginia, from tax on his income in excess of $2,000 derived from the practice of his profession as an attorney 'at law in this State for the year 1913.
Independent of constitutional authority, the power of the legislature to impose such tax is not denied, hut the contention is that it has not seen fit to exercise thát pre*606rogative. The question, therefore, for our determination involves the construction of schdule D of the tax bill, (Acts 1912,…
2Cases cited6 opinions
- Commonwealth v. BrownSupreme Court of Virginia · 1895
- Smith v. BryanSupreme Court of Virginia · 1902
- Ould & Carrington v. City of RichmondSupreme Court of Virginia · 1873
- Funkhouser v. SpahrSupreme Court of Virginia · 1904
- City of Petersburg v. CockeSupreme Court of Virginia · 1897
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3Cited by8 opinions
- Hunton v. CommonwealthSupreme Court of Virginia · 1936
- Langston v. City of DanvilleSupreme Court of Virginia · 1949
- Corby Baking Co. v. CommonwealthSupreme Court of Virginia · 1918
- Postal Telegraph-Cable Co. v. City of NorfolkSupreme Court of Virginia · 1916
- King v. ForstSupreme Court of Virginia · 1990
3 more not listed; retrieve them via the Exa API.