Board of Supervisors v. Commonwealth ex rel. City of Petersburg

The validity of an act approved March 12, 1912, (Acts 1912, ch. 139, pp. 274-5), entitled “An act in relation to the assessment for local taxation of the rolling stock of railroad corporations,” is involved in this case. Objection was made to it before the State Corporation Commission, from which this appeal comes, upon several grounds, among them that the act is meaningless because of the omission of certain words which were intended to be inserted in it; that it was repealed by the amendment and re-enactment of section 27 of the revenue law, approved March 13, 1912, (Acts 1912, ch. 214, pp.…