American Tobacco Co. v. City of Richmond
Supreme Court of Virginia
Error to orders of the Hustings Court of city of Richmond and the Corporation Court of city of Danville on motions to correct erroneous assessments. Orders for the ■cities. Taxpayer assigns error. The opinion states the case.
1Opinion of the CourtPrentis, J.
These cases were heard together and require the determination of the situs for local taxation of certain tobacco of the American Tobacco Company, a foreign corporation, which was stored in its warehouse in the city of Danville on February 1st of each of the years 1916 and 1917.
For the city of Richmond it is claimed that the company being a manufacturer, such property is taxable as representing a part of its invested capital, and that the principal office or business domicile of the company being in the city of Richmond, such capital is there taxable, as intangible property. The city of…
2Cases cited2 opinions
- Union Tanning Co. v. CommonwealthSupreme Court of Virginia · 1918
- Commonwealth v. United Cigarette Machine Co.Supreme Court of Virginia · 1916
3Cited by3 opinions
- City of Roanoke v. James W. Michael's Bakery Corp.Supreme Court of Virginia · 1942
- Commonwealth v. Deford Co.Supreme Court of Virginia · 1923
- Buchanan County v. W. M. Ritter Lumber Co.Supreme Court of Virginia · 1919