Commonwealth v. Safe Deposit & Trust Co.

This case is here upon a writ of error to a judgment of the Corporation Court of the city of Winchester. It was heard in this court with the case of Commonwealth v. The Safe Deposit and Trust Company of Baltimore, Maryland, and Mary M. Steck, ante, p. 452, 155 S. E. 895, this day decided. . The primary question involved in each case is the applicability of section 69 of the Tax Code (Code 1930, page 2146) to the assessments of taxes under review. The only distinction in the facts of the two cases is that in the first case the tax had not been paid, while in the instant case the tax has been…