Commonwealth v. Hannaford

*86This case is before this court on a writ of error to a judgment of the Circuit Court of the city of Richmond. On the 31st day of December, 1928, Cleon M. Hannaford, a citizen of the State of Virginia, filed his petition in the circuit court for the correction of State income taxes assessed against him by the commissioner of the revenue of the city of Richmond. Final judgment was rendered against the Commonwealth and an order directing the refund of the sum of $406.88, erroneously paid by Hannaford, was entered. This action of the court is assigned as error.

Upon the trial, counsel for the…