Trustees of Richmond v. Walker

Opinion by

Judge Hines:

The conclusion of the court below that the town charter authorizes the taxation of all personal property and choses in action, and that the term “cash capital” applies to money owing and on interest as well as to money in the hands of the person assessed, we think is unquestionably correct, and under authority of Barret & Co. v. City of Henderson, 4 Bush 255, we are constrained to hold that the time of the assessment is determined by the general law.

Judgment affirmed.