Town of Phoebus v. Manhattan Social Club
Supreme Court of Virginia
Error to a judgment of the Circuit Court of Elizabeth City county, in an action of assumpsit. Judgment for the plaintiff. Defendant assigns error.
1Opinion of the CourtBuchanan, J.
The Manhattan Social Club instituted an action of assumpsit against the town of Phoebus to recover back a license tax.
In order .for the plaintiff to maintain its action it was necessary to show (1st) that defendant had no authority to impose the tax; (2d) that it actually received the money paid (this is conceded) ; and (3d) that the payment was not voluntarily made.
By section or clause 142 of chapter 148 of an act approved April 16, 1903, known as the State revenue act (Acts 1902-’03-’04, pp. 155, 226), it is provided, among other things, that any corporation chartered as a social club,…
2Cases cited7 opinions
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- Lamborn v. County CommissionersSupreme Court of the United States · 1878
- Town Council of Cahaba v. BurnettSupreme Court of Alabama · 1859
- Orange & Alexandria Railroad v. City Council of AlexandriaSupreme Court of Virginia · 1867
- Douglas v. Kansas CitySupreme Court of Missouri · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Reynolds v. Milk CommissionSupreme Court of Virginia · 1935
- State v. Packer CorporationUtah Supreme Court · 1931
- City of Charlottesville v. Marks' Shows, Inc.Supreme Court of Virginia · 1942
- City of Morganfield v. WathenCourt of Appeals of Kentucky · 1924
- In Re CarlsonCalifornia Court of Appeal · 1927
17 more not listed; retrieve them via the Exa API.