Allen v. Commonwealth
Supreme Court of Virginia
Error to two judgments of the Corporation Court of the city of Lynchburg, rendered June 7, 1899, on the trial of indictments against the plaintiffs in error, respectively, for refusing to list certain stocks for taxation.
1Opinion of the Court
Kieth, P.,
delivered the opinion of the court.
*81These two cases were argued and submitted at the same time, and, while they differ somewhat as to their facts, they depend upon the same question of law.
In the first case, Jennings was the owner of certain shares of stock in two corporations engaged in business in the State of "West Virginia, where they were chartered, and where all their property is situated; and their capital is actually used and employed in mining coal and the manufacture of coke. All the property of these two companies is taxed in the State of West Virginia upon its value, and…
2Cases cited7 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Farrington v. TennesseeSupreme Court of the United States · 1878
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- Union Bank of Richmond v. City of RichmondSupreme Court of Virginia · 1897
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3Cited by5 opinions
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- State v. LovejoySupreme Court of Alabama · 1914
- Little v. Virginia Retirement SystemRichmond County Circuit Court · 1992
- State v. Southeastern Metals Co.Supreme Court of Alabama · 1950
- City of Detroit v. KresgeMichigan Supreme Court · 1918