Hotel Richmond Corp. v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Hustings Court of the city of Richmond on a motion to correct an erroneous assessment. Judgment for the Commonwealth. Plaintiffs assign error.
1Opinion of the CourtHarms on, J.
Certain hotels in the city of Richmond instituted these proceedings under sections 567 and 568 of the Code, seeking relief from alleged erroneous assessments of license taxes imposed upon them, respectively, for the year 1913. Upon the hearing, the lower court held that the license tax in question had been erroneously assessed against each of the hotels, and entered an order directing the Commonwealth to refund the same. Upon a petition for rehearing filed by the Commonwealth, the court set aside its order directing the erroneous tax to be refunded and ordered the proceedings to be dismissed…
2Cases cited2 opinions
- Town of Phoebus v. Manhattan Social ClubSupreme Court of Virginia · 1906
- Virginia Brewing Co. v. CommonwealthSupreme Court of Virginia · 1912
3Cited by7 opinions
- City of Charlottesville v. Marks' Shows, Inc.Supreme Court of Virginia · 1942
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1995
- Barrow v. County of Prince EdwardCourt of Appeals of Virginia · 1917
- Commonwealth v. HuntingtonSupreme Court of Virginia · 1927
- Commonwealth v. ConnerSupreme Court of Virginia · 1934
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