Legal Opinion

Union Bank of Richmond v. City of Richmond

Supreme Court of Virginia

Decided February 11, 1897PublishedCited by 14 opinions

Error to a judgment of the Circuit Court of the city of Richmond, rendered April 15, 1895, in an action of trespass on the case wherein the plaintiff in error was the plaintiff, and the defendant in error was the defendant.

1Opinion of the CourtHarrison, J.

This action was brought by the Union Bank of Richmond to recover back taxes paid by it to the city of Richmond.

' The declaration avers that the plaintiff was compelled to pay to the defendant against its protest $6,153, claimed by the city as a legal tax upon 4,395 shares of plaintiff’s capital stock assessed thereon at the market value of $100 per share, making an aggregate assessment Upon said shares of $439,500; that both the assessment and collection of this tax was illegal because the value of the shares of stock was constituted to the extent of $319,021 of property upon which the tax…

2Cases cited4 opinions

  1. Van Allen v. AssessorsSupreme Court of the United States · 1866
  2. Mercantile Bank v. New YorkSupreme Court of the United States · 1887
  3. People v. CommissionersSupreme Court of the United States · 1867
  4. Stockholders of Bank of Abingdon v. Supervisors of Washington CountySupreme Court of Virginia · 1891

3Cited by14 opinions

  1. Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
  2. County of Sussex v. JarrattSupreme Court of Virginia · 1921
  3. Stevenson v. HenkleSupreme Court of Virginia · 1902
  4. Tredegar Co. v. Seaboard Air Line Ry.Court of Appeals for the Fourth Circuit · 1910
  5. Allen v. CommonwealthSupreme Court of Virginia · 1900

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