Fulkerson v. Treasurer of Bristol
Supreme Court of Virginia
Error to a judgment of tbe Corporation Court of tbe city of Bristol, rendered December 19, 1896, on a motion made by tbe plaintiff in error to correct an erroneous assessment of taxes on personal property.
1Opinion of the CourtRiely, J.
This case presents for decision the question whether notes in the possession of a commissioner, which were executed for the pmchase price of property sold under a decree of the court, are subject to taxation.
All persons are assessable with taxes on all their personal estate, except such as is exempt from taxation, as well as on their real estate; and to that end, they are required to furnish to the commissioner of the revenue a list of such property, moneys, credits, ox other subjects of taxation as required by law, and the value thereof. Code, sec. 491.
By sec. 489, it is provided that the…
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