Pardee v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Circuit Court of Wise county, on a motion of the plaintiff in error to correct an erroneous assessment of taxes.
1Opinion of the CourtWhittle, J.
This was an application by appellant, Calvin Pardee, to the Circuit Court of Wise county—under section 3 of an Act of the General Assembly, approved May 13, 1903 (Acts 1902-’3-’4, p. 320), entitled “An act to provide for the special and separate assessment of taxes on mineral lands and on the improvements, *906fixtures, and machinery thereon”—to correct an erroneous assessment of improvements on certain mineral land of appellant situated in that county.
It appears that prior to December, 1902, the land in question was unimproved, but at that time appellant commenced the erection of a coal and coke…
2Cited by2 opinions
- Commonwealth ex rel. Moore v. P. Lorillard Co.Supreme Court of Virginia · 1923
- Tiller v. Excelsior Coal & Lumber Corp.Supreme Court of Virginia · 1909