Commonwealth v. Rutherfoord

The Commonwealth of Virginia, under the appropriate statute for such proceedings, assessed Mrs. Rutherfoord on her income and intangible personal property for taxes for the years 1928, 1929 and 1930, in the sum of $18,336.63. If she were legally assessable the amount is concededly correct.

*526She instituted proceedings under the applicable section of the Code of Virginia praying for relief from the assessments which she alleged were without warrant of law under the statutes of Virginia and under the Constitution of the United Statesj~aud that, if the attempt to subject her to the burden of the…